Sentences with phrase «under ita»

Rather than facing a maximum 6 % exit charge when capital is distributed, the rate is reduced to a maximum of 4.2 % under ITA 1984, s 71F.

- Under ITA 1984, s 71 (5)(c)(ii) if a child has an IPDI it can not be an 18 — 25 trust.

Under ITA 1984, s 71c a bereaved minor is a person under 18, at least one of whose parents has died.

The qualifying non-resident employer will continue to be required to comply with the reporting requirements under the ITA with respect to the payments.

The Minister of National Revenue decided she engaged in culpable conduct and imposed a $ 546,747 penalty against her under the ITA's section 163.2 «preparer penalty».

The decision targets tax shelter schemes and the level of protection afforded those who administer tax arrangements, and confirms that tax preparers and planners, and likely donors too, are on their own when it comes to civil penalties imposed under the ITA.

As far as I can see, the CRA's audits only check to see how much of what's claimed under ITA section 20 (1)(bb) is for registered assets and how much is for non-registered assets.

Not exact matches

WASHINGTON, DC — The Indoor Tanning Association (ITA) representing thousands of businesses and the Hemp Industries Association's (HIA) 200 member companies received written clarification this week from the United States Air Force Surgeon General's Office that hemp skin care products are «not prohibited» under a policy dating back to 2001 that bans ingestion of hemp foods by Air Force personnel.

On July 31, 2015 the Supreme Court of Canada decided that proceedings under Canada's Income Tax Act (ITA) are administrative, not criminal, and a penalty imposed under it is not a «true penal consequence» — and the person on whom such a penalty is imposed doesn't get the protection of Canadian Charter of Rights and Freedoms» (section 11 (d)-RRB- guarantees of the presumption of innocence, proof of guilt beyond a reasonable doubt, and right to a fair and public hearing.

These Requirements were imposed under s. 231.1 of the ITA.

Under s. 231.7 of the ITA, the Minister of National Revenue («Minister») made an application to the Federal Court to compel Mr. Thompson to disclose the requested requirement documentation.

Non-residents are subject to tax in Canada under the Income Tax Act (ITA) on employment income earned in Canada.

In addition, Budget 2015 proposes to amend the ITA to permit the sharing of taxpayer information within the CRA for purposes of collecting non-tax debts owing under certain federal and provincial laws.

Invest in a health insurance policy that offers you comprehensive coverage at an affordable premium and avail tax benefit under section 80 of ITA.

Merged hardware and mechanical requirements for several units under one universal ITA on a single test adapter, and designed the interface circuits to mate to the unit - under - test.