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Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income Tax Act (Canada). Similar allowances are in effect for calculating taxable income for provincial purposes.
Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...
Narcotic Control Act, 1961; Canada Labour Code, 1967; Criminal Law Amendment Act, 1968–69; Arctic Waters Pollution Prevention Act, 1970; Consumer Packaging and Labeling Act, 1970; Weights and Measures Act, 1970; Divorce Act, 1968 - replaced by Divorce Act, 1985; Canada Wildlife Act, 1973; National Symbol of Canada Act, 1975; Anti-Inflation ...
The accelerated depreciation changes were repealed by the Tax Equity and Fiscal Responsibility Act of 1982, and the 15% interest exclusion was repealed before it could take effect by the Deficit Reduction Act of 1984. The maximum expense in calculating credit was increased from $2,000 to $2,400 for one child and from $4000 to $4800 for at least ...
The Constitution of Canada is a large number of documents that have been entrenched in the constitution by various means. Regardless of how documents became entrenched, together those documents form the supreme law of Canada; no non-constitutional law may conflict with them, and none of them may be changed without following the amending formula given in Part V of the Constitution Act, 1982.
The Canada Act 1982 (1982 c. 11; French: Loi de 1982 sur le Canada) is an act of the Parliament of the United Kingdom and one of the enactments which make up the Constitution of Canada. It was enacted at the request of the Senate and House of Commons of Canada to patriate Canada's constitution, ending the power of the British Parliament to ...
March 8 – The Canada Act is passed by the British House of Commons. April 14 – 1982 Northwest Territories division plebiscite April 17 – In an outdoor ceremony in Ottawa, Queen Elizabeth II signs a royal proclamation that completes patriation of the constitution, and the Constitution Act, 1982 , including the Charter of Rights and ...
The Canadian federal budget for fiscal year 1982–83 was presented by Minister of Finance Allan MacEachen in the House of Commons of Canada on 28 June 1982. The budget angered public sector unions by imposing a wage restraint package limiting wage increases to six and five percent in the following two years.