Canada Revenue Agency

career option and a Tax Auditor at Canada Revenue Agency. The purposes of this report are to not only prepare myself for the position by examining and learning but also introduce a different field of work to colleagues All residents in Canada must pay a tax and Canada Revenue Agency (CRA), formally known as Revenue Canada, is a federal agency that has as its main function the administration of Canadian tax laws for most of the provinces and territories of Canada. In addition, the CRA manages several

This case (Copthorne Holdings Ltd. v. Canada) is similar to the case being analyzed (Groupe Honco Inc. v. Her Majesty The Queen) in the fact that they both seem to be entering amalgamations in order to receive a tax free benefit. In Copthorne Holdings Ltd. v. Canada, the PUC of the previously known subsidiary became included in the PUC of the amalgamated corporation. In Groupe Honco Inc. v. Her Majesty The Queen, the capital dividend account of Old Supervac transferred to the amalgamated corporation

form GST25 and there was no requirement to file the form with Canada Revenue Agency. Form GST25 has now been replaced with form RC4616. Effective January 1, 2015, this form must be filed with Canada Revenue Agency. Any

society, the government also has to promote the economic system for people to have better life and working opportunities. Canada’s economy system is capitalism. It promotes free enterprise, free trading, innovation, and private ownership. Sometimes, Canada also referred to as a mixed economy because goods and services can be both produced and provided by governments and private companies, and public and private ownership are also involved. The government in Canada’s economic system primarily plays a

Introduction The topic of discussion in this paper is advertising in Canada. It will argue that the Canadian advertising industry strives to protect themselves from competition in the United States. The paper will discuss how the Canadian advertising industry allots their money to different forms of media to ward off the United States competition. Tracing the history of advertising from the early 1960’s to the present day, will help to show why Canada concentrates on the television and radio portion of the media

sometimes called tax shelters, secrecy jurisdictions, international financial centers, or simply offshores. They are the locations of a growing shadow economy of unregulated global capital (Global Financial Integrity, 2015). As defined by the Canada Revenue Agency (CRA), tax havens are jurisdictions with no or very low rates of tax, strict banking secret provisions, lack of transparency and efficient exchange of information with other countries (Global Financial Integrity, 2015). Tax havens mainly help

Penton Publishing Limited as they have devised a new business model that seeks to diversify their revenue streams as they are looking for this public company to become an International Business. In expanding their operations, Penton Publishing will endeavour to diversify their income streams, as they are seeking to open overseas agency. The report will consider possible business agency locations in Canada and Singapore. After a thorough analysis of both of the countries demographic, economic, and cultural

Transport, the Government of Canada is wholly responsible for the commercial air transportation that includes maintenance standards, policy, ground, operations standards, and safety and navigation facilities. The Canadian Transportation Agency independently acts as a quasi-judicial tribunal that resolves disputes that relate to the consumer and the business. As an economic regulator, the agency also determines, licenses, permits and issue air transport related authorities. NAV Canada, non-share Capital Corporation

without the money? There are several ways on how to finance the business. Canada Business Network (n.d.) enumerates these ways like government grants, private sector financing, financing from non-government organization, equity financing and personal assets (par. 1). In Canada, there is a government owned financial institution that supports the finances of small businesses which is called The Business Development Bank of Canada (Williamson, 2008, p. 33). Most small business owners do not realize that

ways have been listed as under: • Incremental revenues • Better resources of the menu • Tax savings Tim Hortons has a very strong brand appeal when it comes to Canada home turf. The company has been facing a lot of trouble to set its foot on the American soil and the Burger King is also facing a stiff competition when it comes to establishing itself in the United States. Tim Hortons has a dominant position when it comes to American companies in Canada and has the market share of 70% of the baked