Search results
Results From The WOW.Com Content Network
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 ...
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 returns in Canada refer to the obligatory forms that must be submitted to the Canada Revenue Agency (CRA) each financial year for individuals or corporations earning an income in Canada. The return paperwork reports the sum of the previous year's (January to December) taxable income, tax credits, and other information relating to those two ...
A private copying levy (also known as blank media tax or levy) is a government-mandated scheme in which a special tax or levy (additional to any general sales tax) is charged on purchases of recordable media. Such taxes are in place in various countries and the income is typically allocated to the developers of "content".
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.
The Protecting Young Persons from Exposure to Pornography Act (French: Loi sur la protection des jeunes contre l’exposition à la pornographie), commonly known as Bill S-210, and formerly as Bill S-203, [10] is a Senate public bill introduced by Senator Julie Miville-Dechêne in the 44th Canadian Parliament.
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]