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| cra tax guide 2013: Tax Guide 2015 John O'Mara, Anne Duggan, Bernard Doherty, Denis Herlihy, Anita Kissane, Grainne Clohessy, Neil Metchette, Chris Byrne, 2015-04-23 Tax Guide 2015 provides comprehensive coverage of all areas of taxation applicable to Ireland. Written in non-technical language by an expert team of tax practitioners, it covers:Income Tax; Capital Gains Tax; Value Added Tax; Employers' PAYE/PRSI; Corporation Tax; Capital Acquisitions Tax; Stamp Duties; Vehicle Registration Tax and Customs and Excise.As well as taking on board the provisions of the latest Finance Act it features detailed worked examples and extensive references to recent case law. It also contains a set of tables giving speedy access to allowances, tax rates, compliance deadlines and other invaluable information.Tax Guide 2015 is an ideal reference book that serves as a self-contained textbook and as a pointer to more detailed Bloomsbury Professional publications, such as Irish Income Tax, The Taxation of Companies, Irish Stamp Duty Law and Capital Acquisitions Tax.Previous edition ISBN: 9781780434612 |
| cra tax guide 2013: Tax Survival for Canadians Dale Barrett, 2013-03-15 When dealing with the CRA, it is advantageous for you to be informed and vigilant of the situation and of all your options. It is important to remember that CRA agents work solely for the CRA; they will not look out for your best interests. By reading Tax Survival for Canadians, you will learn to protect your interests during an audit, how to ask the right questions, and how to utilize the tax laws to work in your favour. |
| cra tax guide 2013: The Taxpayers' Guide 2013 - 2014 Taxpayers Australia, 2013-09-03 The one-stop resource for understanding the Australian tax system, from the experts at Taxpayers Australia The complete guide to understanding the Australian tax system, The Taxpayers' Guide 2013-2014 is packed with tax-savings strategies and helpful advice presented in a clear, easy-to-follow style that makes it essential reading for all taxpayers seeking information and tools to ensure they pay exactly what they owe…and not a cent more. Revised and updated for the 2013-2014 tax year, the book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Now in its 25th edition, The Taxpayers' Guide is an informative, practical resource that answers even the most complicated tax problems in a well-organized, readily accessible format. Expansive in its coverage, the book addresses income tax rates, deductions for individuals and contractors, superannuation, capital gains, investment property, planning for retirement, investments, small business issues, trusts, payroll taxes, and much more. Fully revised and updated for the 2013-2014 tax year Easy to follow and comprehensive in scope, with coverage of everything from retirement to trusts Filled with invaluable information, excellent advice, and practical strategies for understanding the tax system and maximizing rebates, The Taxpayers' Guide 2013-2014 is the all-new edition of Taxpayers Australia’s trusted tax guide. |
| cra tax guide 2013: Manual on Fiscal Transparency International Monetary Fund. Fiscal Affairs Department, 2001 In preparing the Manual, a number of points have been taken into account. First, the Code is being implemented on a voluntary basis. To promote an appreciation of the rationale for the Code, and an understanding of its fiscal transparency requirements, the Manual sets out in detail the principles and practices included in the Code. However, because of the complexity of fiscal management systems, the Manual does not provide comprehensive directions on how all the good practices are to be put in place. Instead, it contains numerous references and website addresses that can assist with the practical implementation of the Code. Second, fiscal transparency is only one aspect of good fiscal management, and care is needed to distinguish fiscal transparency from two other key aspects, namely the efficiency of fiscal policy, and the soundness of public finances. Third, diversity of institutional backgrounds and capacity constraints to improving fiscal management are clearly recognized. For this reason, the Code is not a best practice standard. Rather, it is a set of good practices that can be implemented by most countries over the medium to longer term. |
| cra tax guide 2013: Canadian Legal Guide for Small Business Nishan Swais, 2019-11-15 Lawyers can provide you with the legal information you need, but their fees are often prohibitive. This comprehensive guide will answer many of your questions, saving you both time and money - money that you can keep in your pocket. |
| cra tax guide 2013: Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition OECD, 2017-03-27 This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide. |
| cra tax guide 2013: Congressional Record United States. Congress, 1977 The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873) |
| cra tax guide 2013: Complete Canadian Small Business Guide 4/E Douglas Gray, 2013-01-04 The Definitive Guide to Owning and Running a Successful Small Business The Complete Canadian Small Business Guide has been the go-to book for thousands of Canadian entrepreneurs ever since it was first published in 1988. Now in its fourth edition, this essential guide updates you on everything you need to know to understand, manage, and take advantage of the latest changes in technology, law, resources, and best practices of today’s small businesses. Renowned experts in their field, Douglas Gray and Diana Gray provide a complete reference for every question you have and offer street-smart tips that will give your small business a competitive advantage. The Complete Canadian Small Business Guide, Fourth Edition, answers all your questions about starting, operating, and expanding your business, including: Should I buy a business, a franchise, or start from scratch? Where do I get financing, how much do I need, and how do I pay it back? How do I get credit from my suppliers, and when should I extend it to my customers? How do I maximize the value of my lawyer, accountant, banker, and insurance broker? How do I use Internet marketing, SEO and social media to enhance my business? How do I hire the best employees—and keep them? Easy-to-read and fully up-to-date, The Complete Canadian Small Business Guide provides the information you need in virtually any situation. Douglas Gray, LLB, is Canada’s foremost authority on small business. Formerly a practicing lawyer, he is the author of 25 bestselling business and personal finance books. He lives in Vancouver, B.C. Visit www.smallbiz.ca Diana Gray is an experienced business owner and consultant. Her company provides centralized business services to small and medium-sized companies as well as home-based businesses. |
| cra tax guide 2013: Examination of Returns, Appeal Rights, and Claims for Refund United States. Internal Revenue Service, 1978 |
| cra tax guide 2013: Damages Estimating Pecuniary Loss Cara L. Brown, |
| cra tax guide 2013: Tackling the Taxman Alex Doulis, 2006-03 Many questions swirl around the heads of worried Canadians at tax time every year. As they snap their pencils, slam down their calculators, and let out an anguished sigh, they wonder, How on earth did this convoluted system of taxation ever evolve? That question breaks the logjam of many others, and Alex Doulis is here to answer them: - Does the taxman ever lose?Yes. - Would the taxman lie? Yes. - Has the government ever used the tax system to bludgeon its opponents? Apparently. - Does the government use the tax system to help its friends? Only the wealthy ones. - Can ordinary |
| cra tax guide 2013: The Denatured Alcohol Regulations 2005 Great Britain, 2005-06-16 Enabling power: Customs and Excise Management Act 1979, s. 93 (1) (d) (2) (a) & Alcoholic Liquor Duties Act 1979, ss. 35, 77 & Finance (No. 2) Act 1992, s. 1 & Finance Act 1995, s. 5. Issued: 17.06.2005. Made: 08.06.2005. Laid: 08.06.2005. Coming into force: 01.07.2005. Effect: S.I. 1991/2564 amended & S.R. & O. 1927/783; S.I. 1987/2009 revoked. Territorial extent & classification: E/W/S/NI. General. EC note: These Regs implement in relation to denatured alcohol, arts 11 to 13 of Council Directive 92/12/EEC (as amended), and art. 27 of Directive 92/83/EEC. They supplement the provision made for the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty by Commission Regulation 3199/93 (as amended) |
| cra tax guide 2013: Tax Administration 2013 Comparative Information on OECD and Other Advanced and Emerging Economies OECD, 2013-05-17 This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies. |
| cra tax guide 2013: Strategic Use of Trusts in Tax and Estate Planning Caroline Rhéaume, 2018 |
| cra tax guide 2013: Engaging with High Net Worth Individuals on Tax Compliance Organisation for Economic Co-operation and Development, 2009-09-18 This work is published on the responsibility of the Secretary-General of the OECD--T.p. verso. |
| cra tax guide 2013: Reaching Out, a Guide to Communicating with Aboriginal Seniors Canada. Health Canada, 1998 |
| cra tax guide 2013: National Energy Code of Canada for Buildings 2011 , 2012 It's a fact: energy consumption by Canadian commercial and institutional buildings is growing. Our buildings are getting older, our economy is growing, and building codes must keep up-to-date with the changing technology and practices of the 21st century--Page 1. |
| cra tax guide 2013: Income tax conventions United States. Congress. Joint Committee on Internal Revenue Taxation, 1962 |
| cra tax guide 2013: Resolving Your Tax Issues Sean Hu, 2023-08-11 No one wants to have tax issues. However, if you do find yourself needing assistance with Canadian tax problems, Resolving Your Tax Issues details the processes and strategies you can use to resolve issues concerning income tax, GST/HST, and payroll taxes administered by the Canada Revenue Agency (CRA). As there are a growing number of tax cases where taxpayers represent themselves (or are represented by their accountants), Hu has written the book he needed when he found himself in the same situation. Providing information to help you resolve your CRA tax issues and achieve your goals at each stage of the tax dispute process, this book addresses three key themes: 1. Tax dispute resolution processes and strategies for taxpayers 2. The “rules of the game” for tax dispute resolution 3. Commonly disputed tax issues and their legal tests The tax issue resolution processes discussed throughout Resolving Your Tax Issues are divided into two categories: non-dispute processes (filing a return, changing a return, Taxpayer Relief Provisions, and the Voluntary Disclosure Program) and dispute processes (audit, objection, and appeal). Hu has diligently selected the most useful and relevant information, adding meticulous case studies, thorough analysis, and detailed strategies to inspire readers, including: • Taxpayers wanting to resolve their own tax issues and represent themselves in the tax dispute process • Accountants intending to represent their clients in resolving their tax issues • Lawyers planning to enter taxation practice • Consultants, educators, students, and other professionals with an interest in taxation who are intending to broaden their knowledge |
| cra tax guide 2013: International Taxation of Manufacturing and Distribution John Abrahamson, 2016-02-18 The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments. |
| cra tax guide 2013: Measures of Tax Compliance Outcomes A Practical Guide OECD, 2014-10-24 This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance. |
| cra tax guide 2013: Tax Is Not a Four-Letter Word Alex Himelfarb, Jordan Himelfarb, 2013-11-08 Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us. |
| cra tax guide 2013: Your Digital Undertaker Sharon Hartung, 2019-02-22 If you are an adult Canadian who uses e-mail and surfs the internet, this book is for you. In a unique and humorous way, this former military officer and tech executive shares what she’s learned about the estate industry and the taboo topic of preparing for one’s own death. Preparing for death doesn’t need to be scary or foreboding. It can actually be liberating and energizing. Join Your Digital Undertaker in an exploration of death in the digital age in Canada, which lifts the lid on how the deathcare and estate industry works today, and tackles it through the project management and digital lens. This exploration includes simple diagrams, easy to understand scenarios, and user options that require only a couple of mouse clicks. You’ll learn your digital life is not isolated from your physical life, as technology is the new player at the estate planning table. Cracking the code to digital death and its afterlife requires deciphering the code for your regular and physical life. By the end of this book, you should feel armed with questions and a perspective on how to tackle your digital life in the context of your overall estate. You might even walk away inspired to get on with dealing with your will and estate plan with estate planning professionals. If you are a named executor in a will or appointed in a Power of Attorney, this book is for you as well, as it might motivate you to ask a lot more questions about your role before you get handed “digital hell in a hand basket”. For those having the challenging conversations with their parents, family members or clients, let Your Digital Undertaker ask some of the basic questions and open the door for a meaningful discussion. |
| cra tax guide 2013: The Canadian Federal Income Taxation of Corporate Foreign Affiliates Lyndon Maither, |
| cra tax guide 2013: Taxation of Crypto Assets Niklas Schmidt, Jack Bernstein, Stefan Richter, Lisa Zarlenga, 2020-11-27 The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions. |
| cra tax guide 2013: Legitimate Expectations in the Common Law World Matthew Groves, Greg Weeks, 2017-01-12 The recognition and enforcement of legitimate expectations by courts has been a striking feature of English law since R v North and East Devon Health Authority; ex parte Coughlan [2001] 3 QB 213. Although the substantive form of legitimate expectation adopted in Coughlan was quickly accepted by English courts and received a generally favourable response from public law scholars, the doctrine of that case has largely been rejected in other common law jurisdictions. The central principles of Coughlan have been rejected by courts in common law jurisdictions outside the UK for a range of reasons, such as incompatibility with local constitutional doctrine, or because they mark an undesirable drift towards merits review. The sceptical and critical reception to Coughlan outside England is a striking contrast to the reception the case received within the UK. This book provides a detailed scholarly analysis of these issues and considers the doctrine of legitimate expectations both in England and elsewhere in the common law world. |
| cra tax guide 2013: Charity Law Juliet Chevalier-Watts, 2017-09-14 This work provides an analytical and comparative analysis of the development of charity law, as well as providing a critical commentary on a number of contemporary changes within the charity law field across a range of common law jurisdictions. The book follows earlier studies which cover a similar, and traditional, jurisdictional spread, but which are now dated. It further considers in detail charity law issues within Hong Kong and Singapore, about which there has been historically more limited charity law discussion. The area is growing in terms of practical legal and academic interest. |
| cra tax guide 2013: Corporate Law and Sustainability from the Next Generation of Lawyers Carol Liao, Joel Bakan, 2022-09-15 Millennials have come of age in an era when environmental and social crises have defined much of their adult lives, as has the recurrent message that time is of the essence. Future generations will bear the greatest burden created by climate change, pandemics, and inequality, but often they are not in positions of power to make impactful decisions about it. This book gives voice to young lawyers offering new critical perspectives in the burgeoning field of corporate law and sustainability. Climate change is an intergenerational crisis, and the solutions and path forward must include intergenerational voices. Millennials are coming of age at a critical juncture in our climate and corporate history, and their perspectives stand apart from those who have been trained into myopic views of what constitutes change. These essays challenge the status quo across a number of pressing topics, including executive compensation, board diversity, decolonialization, crowdfunding, social media risk, corporate lobbying, shareholder activism, tax avoidance, global supply chain management, and human rights, written with a level of thoughtfulness and urgency that demands attention from policymakers and scholars alike. Edited by Carol Liao, a leading expert in the field, and with a foreword by author and filmmaker of The Corporation and The New Corporation Joel Bakan, this book offers timeless research from a diverse group of young lawyers calling for bona fide corporate accountability within legal and regulatory frameworks, including innovative ideas for reform. |
| cra tax guide 2013: Canadian Government Publications Catalogue , 2013 |
| cra tax guide 2013: Guide to International Transfer Pricing Dr A. Michael Heimert, T.J. Michaelson, 2018-10-26 The pricing of goods, services, intangible property and financial instruments within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of their tax revenue from their jurisdictions. This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions. |
| cra tax guide 2013: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Richard Krever, 2020-02-20 The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246 |
| cra tax guide 2013: Canada International Monetary Fund. Legal Dept., 2016-09-15 This report summarizes the anti–money laundering and combating the financing of terrorism measures in place in Canada. The Canadian authorities have a good understanding of most of Canada’s money laundering and terrorism financing risks. Some financial intelligence and other relevant information are accessible by the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC); law enforcement agencies have greater access. FINTRAC receives a wide range of information, which it uses adequately, but some factors limit the scope and depth of the analysis it is authorized to conduct. |
| cra tax guide 2013: Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies OECD, 2015-08-11 Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members). |
| cra tax guide 2013: The Routledge Companion to Philanthropy Tobias Jung, Susan D. Phillips, Jenny Harrow, 2016-05-17 Philanthropy – the use of private resources for public purposes – is undergoing a transformation, both in practice and as an emerging field of study. Expectations of what philanthropy can achieve have risen significantly in recent years, reflecting a substantial, but uneven, increase in global wealth and the rolling back of state services in anticipation that philanthropy will fill the void. In addition to this, experiments with entrepreneurial and venture philanthropy are producing novel intersections of the public, non-profit and private spheres, accompanied by new kinds of partnerships and hybrid organisational forms. The Routledge Companion to Philanthropy examines these changes and other challenges that philanthropists and philanthropic organisations face. With contributions from an international team of leading contemporary thinkers on philanthropy, this Companion provides an introduction to, and critical exploration of, philanthropy; discussing current theories, research and the diverse professional practices within the field from a variety of disciplinary perspectives. The Routledge Companion to Philanthropy is a rich and valuable resource for students, researchers, practitioners and policymakers working in or interested in philanthropy. |
| cra tax guide 2013: Taxation in the Digital Economy Nella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary, 2022-07-11 A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers. The Open Access version of this book, available at www .taylorfrancis .com, has been made available under a Creative Commons Attribution-Non-Commercial-No Derivatives 4.0 license. |
| cra tax guide 2013: Financing Basic Income Richard Pereira, 2023-07-12 This Palgrave Pivot second edition argues that basic income is, in fact, affordable. The contributors approach the topic from the perspectives of three different countries—Canada, Switzerland, and Australia—to overcome objections that a universal program to keep all citizens above the poverty line would be too expensive to implement. They assess the complex array of revenue sources that can make universal basic income feasible, from the underestimated value of public program redundancies to new and so far, unaccounted publicly owned assets. This new edition adds an analysis for financing basic income in the United States, as well as considering the basic income potential in a country of far more modest economic resources, Portugal. The COVID-19 pandemic is discussed in a new Prologue, demonstrating the need for universal economic security as a precautionary measure for unforeseen crises. New research and compelling analyses are included throughout, to provide support for a dual basic income proposal. |
| cra tax guide 2013: Bank Politics David Howarth, Scott James, 2022-11-03 The problem of banks being 'too big to fail' was the defining regulatory issue of the global financial crisis. However, attempts to tackle the problem by separating retail banking from higher risk trading activities - known as structural reform - proved to be highly divisive and contributed to significant regulatory divergence. In this book, David Howarth and Scott James explain this variation by examining the politics of bank structural reform across six key jurisdictions: the United States, the European Union, the United Kingdom, France, Germany, and the Netherlands. Integrating political economy and public policy approaches, they develop a novel 'comparative financial power' framework to analyse how financial industry influence is mediated by two factors: first, whether bank lobbying is unified and centralized (cooperative financial power) or divided and fragmented (competitive financial power); and second, policy makers' use of venue shifting to depoliticize contentious policy issues. The book explains that the US and UK governments implemented major reforms because the banking industry was divided and faced significant opposition. However, venue shifting to an independent committee led to durable reform in the UK, while political polarization in the US contributed to contested reform. By contrast, the French and German governments balanced unified bank lobbying and political pressures to act by pursuing limited symbolic reforms; the Dutch government deflected the issue through delegation to multiple commissions (no reform); while political stalemate at the EU level resulted from early venue shifting and concerted pan-European bank lobbying. The book makes a major contribution to scholarship on the political economy of finance and business power. |
| cra tax guide 2013: Capital Gains Taxation Michael Littlewood, Craig Elliffe, 2017-08-25 Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. |
| cra tax guide 2013: The Pit Crew Gary Hennessey, 2022-10-21 Many people dream of one day opening their own business and being their own boss. The independence, meaningful work, investment in yourself instead of another corporation hungry for money and profiting off your labour—all reasons you might pursue an entrepreneurial path. For Gary Hennessy, a small business owner on the East Coast of Canada providing administrative services to clients, a contract with the provincial and federal governments should’ve been a means to security, stability, and success. So how did he find himself unemployed, hundreds of thousands of dollars in debt, and awaiting trial with the potential jailtime? The Pit Crew chronicles a two-decade-long battle with the Canadian government. Full of supporting documents ranging from sworn testimonies, affidavits, government email correspondence, and more, Hennessey lays out his argument regarding the ways the governments and their agencies disregarded their own laws, policies, and regulations at the cost of their own citizens. For readers interested in politics, law, and history, The Pit Crew highlights contemporary issues and raises important ethical questions. This is more than one man’s plight against “the system;” this is a warning about unmitigated power and control. |
| cra tax guide 2013: OECD Guidelines for Micro Statistics on Household Wealth OECD, 2013-06-12 This publication presents an internationally agreed set of guidelines for producing micro statistics on household wealth, It addresses the common conceptual, definitional and practical problems, and are meant to improve the comparability of country data. |
Canada Revenue Agency (CRA) - Canada.ca
The Canada Revenue Agency (CRA) administers tax laws for the government, providing contacts, services, and information related to …
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If your CRA security code has expired, you can either: Use the document verification service instead to verify your identity; Sign in to request a …
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The Canada Revenue Agency (CRA) administers tax laws for the government, providing contacts, services, and information related to payments, taxes, and benefits for individuals and businesses.
Sign in to your CRA account - Canada.ca
If your CRA security code has expired, you can either: Use the document verification service instead to verify your identity; Sign in to request a new CRA security code to be sent by mail; …
Contact the Canada Revenue Agency (CRA) - Canada.ca
Some interactions with the CRA may be limited to protect your account until the concern is reviewed by a specialized CRA agent. Individual accounts: 1-833-995-2336 (opens up phone …
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International and non-resident taxes. File non-resident corporations income tax, file non-residents income tax, get information on tax treaties, country by country reporting
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Apr 30, 2025 · Payment due date for 2024 taxes. April 30, 2025: Deadline to pay your individual taxes
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Support in situations of abuse or disaster, CRA debts during financial hardship, past COVID-19 payments Compliance and enforcement Reporting obligations, debt collection, audits, tax …
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Overview of the requirements and the process to submit documents online to the CRA. Progress Tracker Get status updates on files and enquiries submitted to the CRA, as well as target …
