From the Court of Appeal's description of the relevant factual background, TD's 2012
taxation year ended on October 31 of that year.
The increase in corporate income tax revenues largely reflecting strong gains in the tax settlement period for those large corporations with
a taxation year ending December 31st.
This may explain the year - over-year decline in corporate income tax revenues in December 2012, as corporations with
a taxation year ending on October 31st filed their final payments.
The latter primarily reflects the year - end filings of those financial institutions with
a taxation year ending October 30th.
For
taxation years ending after March 20, 2013, your other sources of income must be subordinate to farming in order for farming losses to be deductible in full against your income from those other sources.
The new amendments define two additional tax rates, effective for
taxation years ending after December 31, 2013: first, the income threshold for the highest tax rate (currently 13.16 percent) is reduced from $ 514,090 to $ 220,000.
With tax credits of up to $ 1,350, beleaguered homeowners can get some relief when they take on eligible fixer - upper projects totaling $ 1,000 to $ 10,000 between now and
the taxation year ending February 1, 2010.
Not exact matches
Furthermore, many institutional investors close their books at the
year -
end, a deadline for
taxation and performance reporting, a time seen leading to dollar selling pressure, analysts said.
In 2015 - 16, there was an exceptionally large
end - of -
year accrual adjustment, which the Department of Finance attributable to aggressive tax planning by high - income earners in advance of the introduction of a new high - income tax bracket for
taxation year 2016.
In the latest budget, a decline of $ 1.7 billion is projected, primarily reflecting extraordinary tax payments made in the
end - of -
year accounting period in 2015 - 16 reflecting tax planning in advance of the introduction of the high - income tax bracket for
taxation year 2016.
A full consultation document with detailed proposals on all the areas of foreign profits
taxation under review is very unlikely - but updated proposals on changes to the controlled foreign companies regime and a new restriction on interest expense are likely before the
end of the
year and could be unveiled in the pre-budget report.
The niche market, which is only 1 per cent of total passenger car market, was bumping from one regulatory or
taxation hiccup or another since the past two
years such as the Supreme Court ban on high
end diesel vehicle sale in Delhi - NCR, note - ban and the short - lived GST boost.
If an employee is entitled at the
end of the
year to receive an amount in a future
year and one of the main purposes for this arrangement is to defer or postpone
taxation, the amount will be taxed as a benefit to the employee in the current
year.
For 2014 and prior
years, a credit could generally be claimed for each child under the age of 18 at the
end of the
taxation year.
At the
end of this calendar
year, substantial changes in Federal
taxation and spending are scheduled to become law.
That contribution must be made within 60 days of the
end of the calendar
year which is March 1, 2017 for the 2016
taxation year.
Nova Scotia's legislature set the annual price for their realty taxes at $ 5,500 per MW «plus a percentage of $ 5,500.00 equal to the percentage increase in the Consumer Price Index for Canada at the
end of the calendar
year ending in the immediately preceding municipal
taxation year relative to the Consumer Price Index for Canada at the
end of the 2005 calendar
year».
determine when a «
taxation year» begins and
ends, as the term doesn't seem to be explained in the act or its regulation;
Section 24 (1) of the IBAA provides: «If a claimant was at any time in the
taxation year a registered corporation or an IB specialist, the claimant may file a return for the
taxation year with the commissioner within 18 months after the
end of the
taxation year or within a later period approved by the commissioner.»
Subject to obtaining an extension from the Commissioner, TD was required to file its return «within 18 months after the
end of [its 2012]
taxation year.»
It is reported that in order to avoid double
taxation, it distributed all of its earnings at
years end.
In line with practitioners, who have argued that interest accrues continuously and that the CRA's administrative practice has no «fairness» rationale, Justice Stratas accepted Mr. Bozzer's position that the 10 -
year limitation period is the 10
years that
end with the taxpayer's application for relief, regardless of the
taxation year of the principal tax debt.
It has been reported that the Ministry of Strategy and Finance in South Korea will release a new framework for the
taxation of cryptocurrencies by the
end of June this
year.
The exchange also distributed
end of
year tax documents to a number of customers in the U.S. to assist with voluntary
taxation compliance.
Digital cryptocurrency exchange Coinbase has distributed necessary
end of
year tax documents, via email, to a number of its customers in the United States to assist with voluntary
taxation compliance.
In February, digital cryptocurrency exchange Coinbase has distributed necessary
end of
year tax documents, via email, to a number of its customers in the United States to assist with voluntary
taxation compliance.
The digital exchange also distributed
end of
year tax documents via email to a number of its customers in the U.S. to assist with voluntary
taxation compliance.
In July of last
year, the Australian government
ended its notorious double
taxation regime where Bitcoin was concerned.
South Korea's
taxation framework for cryptocurrencies will reportedly be released by the
end of June of this
year, according to the Ministry of Strategy and Finance.
In this role you can use your accounting skills in
taxation with a industry leader in our marketplace.Our client is looking for a Tax Associate to support their team with
year end returns.
Successfully managed annual operating and capital budgets in excess of $ 5 million, hard assets in excess of $ 33 million and capital reserve accounts in excess of $ 13 million never
ending a fiscal
year in the red; designed and implemented comprehensive plan to shift Town from a single taxpayer comprising more than 90 % of local tax base to equitable
taxation assessments town - wide that resulted in stable tax revenues and eliminated economic volatility
Preparing for a sale is different from your
year -
end financials prepared for
taxation purposes.
Well, because this
end - of - the -
year legislation extends prior legal protection from income
taxation of any forgiveness of mortgage debt in a short sale.