On June 22, 2023, new mandatory tax disclosure rules in the Income Tax Act (Canada) (the “ITA”) came into force, which expanded the scope of transactions that taxpayers, advisors and investors must report to the Canada Revenue Agency (the “CRA”). The mandatory disclosure rules encompass...
Wave will provide the Service to you at the rates and fees (“Fees”) described in the Fee Disclosure Box, the Pricing Page, which is incorporated into this Agreement, and as set out below. The Fees include charges for transactions (such as processing a payment) and for other events conn...
Canada is a wealthy, advanced industrialised country with a diversified economy based on natural-resource extraction, manufacturing, and services.Footnote3The export-oriented manufacturing base centred in Ontario and Québec has been eroded by lagging productivity, unfavourable currency exchange rates, rising...
Sellers located outside Canada who import goods for sale on Amazon.ca are considered non-resident importers by the Canada Border Services Agency (CBSA). Both the CBSA and the Canada Revenue Agency (CRA) require businesses to interact using business numbers. A non-resident importer must obtain a...
Monthly billing at subsidized rates downplays the economic value of renewable energy options, reducing a homeowner's incentive to change. What is needed are alternative energy providers able to find and implement solutions that governments cannot; and to do so with minimal need for new government ...
What are the income tax rates in Canada for 2011?Canada Revenue AgencyCanada Revenue Agency. (30 December, 2011). What are the income tax rates in Canada for 2012? Ottawa, ON, Canada: Author. Retrieved from http://www.cra- arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial...
This chapter will provide a summary of high-level details regarding Vision Zero implementation in Canada, looking specifically at research, strategies, and implementation experiences in British Columbia, Edmonton, Calgary, and Fort Saskatchewan in Albert
Biomedical advances in healthcare and antiretroviral treatment or therapy (ART) have transformed HIV/AIDS from a death sentence to a manageable chronic disease. Studies demonstrate that people living with HIV who adhere to antiretroviral therapy can achi
However, the development of precision medicine also brings about economic challenges, such as costly development, high failure rates, and reduced market size in comparison with the traditional blockbuster drug development model. Open science, characterized by principles of open data sharing, fast ...
Any other trust, including one using an estate freeze, is a living, orinter-vivos, trust, established while its architect is still alive. A living trust can be established for a variety of purposes—the Canada Revenue Agency (CRA) has identified 31 different types of living trusts—for a ...