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In the Tax Court of Canada, the onus is generally on the taxpayer to prove its case on a balance of probabilities, except in respect of civil penalties where the Canada Revenue Agency carries the burden of proof. Generally, the Minister of National Revenue is represented by specialized tax litigation counsel from the Department of Justice.
October 8, 2020 April 23, 2021 1 2 Ontario (Attorney General) v Clark, 2021 SCC 18 : October 15, 2020 April 30, 2021 R v C.P., 2021 SCC 19 : November 10, 2020 May 7, 2021 1 * 1 1 1 2 R v G.F., 2021 SCC 20 : October 14, 2020 May 14, 2021 R v Morrow, 2021 SCC 21 : May 19, 2021 May 19, 2021 V V Case name Argued Decided Wagner: Abella: Moldaver
This income is taxed at the shareholder's personal income tax rate, but a part of the tax is offset by a 10.5217% dividend tax credit (for 2017) [18] to reflect the federal tax paid at the corporate level. There are also provincial dividend tax credits at different rates in different provinces.
The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916 [17] (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918). [18] It was replaced in 1917 by the Income War Tax Act, 1917 [19] (covering personal and corporate income earned from 1917 ...
Corporate taxes in Canada are regulated at the federal level by the Canada Revenue Agency (CRA). As of January 1, 2019 the "net tax rate after the general tax reduction" is fifteen per cent. [1] The net tax rate for Canadian-controlled private corporations that claim the small business deduction, is nine per cent. [1]
April 4 – Canada's first confirmed case of the SARS-CoV-2 Delta variant. [10] April 12 – 2021 Yukon general election is held, resulting in a minority government for the Liberals, who are given support in the legislature (from April 28), by the New Democrats. April 17 – 2021 Conservative Party of Quebec leadership election is held.
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R v W.M., 2020 SCC 42 : December 10, 2020 December 10, 2020 V Resolute FP Canada Inc. v Hydro‑Québec, 2020 SCC 43 : January 21, 2020 December 11, 2020 R v Cortes Rivera, 2020 SCC 44 : December 11, 2020 December 11, 2020 V C.M. Callow Inc. v. Zollinger, 2020 SCC 45 : December 6, 2019 December 18, 2020 Case name Argued Decided Wagner: Abella ...