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Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. [5] The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. [6]
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items.
Cybertip.ca (French: Cyberaide.ca) is Canada's official tip-line for reporting the online sexual exploitation of children.It is owned and operated by the Canadian Centre for Child Protection, in partnership with local law enforcement agencies and the Royal Canadian Mounted Police, whose National Child Exploitation Coordination Centre coordinates and supports national investigations into child ...
The Act amended Section 153 of the Criminal Code to additionally prohibit the sexual touching of a person under the age of 18 if they are "in a relationship with a young person that is exploitative of the young person", increased various penalties related to child abuse, made voyeurism an offence, and expands the definition of child pornography ...
There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...
In October 2024, a private member's bill was passed which generally retitles references to "child pornography" as "child sexual abuse material". [1] This law is set to take effect in October 2025. [2] Some current law is unenforceable to the extent of exemptions carved out by the Supreme Court of Canada in R v Sharpe. [3]
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.
The Protecting Children from Internet Predators Act (officially titled Bill C-30, originally titled Lawful Access Act) was a proposed amendment to the Criminal Code introduced by the Conservative government of Stephen Harper on February 14, 2012, during the 41st Canadian Parliament.