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Beth Symes
Beth Symes, , Queen's University alumna is a Canadian lawyer who fought the Canada Revenue Agency (CRA, formerly known as Revenue Canada) all the way to the Supreme Court of Canada in an unsuccessful attempt to deduct childcare expenses she incurred in order to earn income as a partner in her law firm. Background Symes practised law full-time as a partner in a law firm during 1982 through 1985. During that period she employed a nanny to care for her children, and deducted the wages paid to the nanny as a business expense on her personal income tax return. Revenue Canada initially allowed these deductions, but later retroactively re-assessed and disallowed them. Symes objected to the re-assessment, but CRA denied the objection. Symes further appealed to the Federal Court, Trial Division, which ruled that the expenses were indeed valid and legitimate business expenses. The case was further appealed to the Supreme Court of Canada (SCC), which ruled in Symes v. Canada 993 Year ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Governor General Of Canada
The governor general of Canada (french: gouverneure générale du Canada) is the federal viceregal representative of the . The is head of state of Canada and the 14 other Commonwealth realms, but resides in oldest and most populous realm, the United Kingdom. The , on the advice of Canadian prime minister, appoints a governor general to carry on the Government of Canada in the 's name, performing most of constitutional and ceremonial duties. The commission is for an indefinite period—known as serving ''at Majesty's pleasure''—though five years is the usual length of time. Since 1959, it has also been traditional to alternate between francophone and anglophone officeholders—although many recent governors general have been bilingual. The office began in the 17th century, when the French crown appointed governors of the colony of Canada. Following the British conquest of the colony, the British monarch appointed governors of the Province of Quebec (later the Canadas) ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Queen's University At Kingston
Queen's University at Kingston, commonly known as Queen's University or simply Queen's, is a public research university in Kingston, Ontario, Canada. Queen's holds more than of land throughout Ontario and owns Herstmonceux Castle in East Sussex, England. Queen's is organized into eight faculties and schools. The Church of Scotland established Queen's College in October 1841 via a royal charter from Queen Victoria. The first classes, intended to prepare students for the ministry, were held 7 March 1842 with 13 students and two professors. In 1869, Queen's was the first Canadian university west of the Maritime provinces to admit women. In 1883, a women's college for medical education affiliated with Queen's University was established after male staff and students reacted with hostility to the admission of women to the university's medical classes. In 1912, Queen's ended its affiliation with the Presbyterian Church, and adopted its present name. During the mid-20th century, the u ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canada Revenue Agency
The Canada Revenue Agency (CRA; ; ) is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. 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. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name. The CRA is the largest organiz ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of Canada
The Supreme Court of Canada (SCC; french: Cour suprême du Canada, CSC) is the Supreme court, highest court in the Court system of Canada, judicial system of Canada. It comprises List of Justices of the Supreme Court of Canada, nine justices, whose decisions are the ultimate application of Canadian law, and grants permission to between 40 and 75 litigants each year to appeal decisions rendered by provincial, territorial and federal Appeal, appellate courts. The Supreme Court is bijural, hearing cases from two major legal traditions (common law and Civil law (legal system), civil law) and bilingual, hearing cases in both Official bilingualism in Canada, official languages of Canada (English language, English and French language, French). The effects of any judicial decision on the common law, on the interpretation of statutes, or on any other application of law, can, in effect, be nullified by legislation, unless the particular decision of the court in question involves applicatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Court (Canada)
The Federal Court (french: Cour fédérale) is a Canadian trial court that hears cases arising under certain areas of federal law. The Federal Court is a superior court with nationwide jurisdiction. History The Court was created on July 2, 2003 by the Courts Administration Service Act' when it and the Federal Court of Appeal were split from their predecessor, the Federal Court of Canada (which had been created June 1, 1971, through the enactment of the ''Federal Court Act'', subsequently renamed the ''Federal Courts Act''. The Court's authority comes from the ''Federal Courts Act''. On October 24, 2008, the Federal Court was given its own armorial bearings by the Governor General, the third court in Canada to be given its own Coat of Arms – after the Court Martial Appeal Court of Canada and Ontario Superior Court of Justice. The coat of arms features a newly created fantastical creature, the winged sea caribou, as the supporters, representing the provision of justice ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Symes V
Symes is a surname. Notable people with the surname include: * Bob Symes (1924–2015), the stage name of inventor Robert Alexander Schutzmann * Brad Symes (born 1985), Australian rules football midfielder * Carol Symes (born 1966), American medieval historian * Cyril Symes (born 1943), Canadian politician * Michael Symes (born 1983), English footballer * Osborne Symes, Dominican civil servant and politician * Robin Symes Robin Symes (February 193930 October 2023)was a British antiquities dealer who was unmasked as a key player in an international criminal network that traded in looted archaeological treasures. Symes and his long-term partner Christo Michaelides ... (born 1939), British antiquities dealer and criminal {{surname ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Lawyers
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and ec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Activists
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and ec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Members Of The Order Of Canada
The Order of Canada (french: Ordre du Canada; abbreviated as OC) is a Canadian state order and the second-highest Award, honour for merit in the system of orders, decorations, and medals of Canada, after the Order of Merit. To coincide with the Canadian Centennial, centennial of Canadian Confederation, the three-tiered order was established in 1967 as a fellowship that recognizes the outstanding merit or distinguished service of Canadians who make a major difference to Canada through lifelong contributions in every field of endeavour, as well as the efforts by non-Canadians who have made the world better by their actions. Membership is accorded to those who exemplify the order's Latin motto, , meaning "they desire a better country", a phrase taken from Hebrews 11:16. The three tiers of the order are Companion, Officer, and Member; specific individuals may be given extraordinary membership and deserving non-Canadians may receive honorary appointment into each grade. , the reig ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Living People
Related categories * :Year of birth missing (living people) / :Year of birth unknown * :Date of birth missing (living people) / :Date of birth unknown * :Place of birth missing (living people) / :Place of birth unknown * :Year of death missing / :Year of death unknown * :Date of death missing / :Date of death unknown * :Place of death missing / :Place of death unknown * :Missing middle or first names See also * :Dead people * :Template:L, which generates this category or death years, and birth year and sort keys. : {{DEFAULTSORT:Living people 21st-century people People by status ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Women Lawyers
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and ec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Lawyers
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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