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Canadian Tax Foundation
The Canadian Tax Foundation was founded in 1945 as an independent, non-partisan, non-profit tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association. It provides a unique forum for lawyers, accountants, academics, and other tax professionals to work together for the betterment of the Taxation in Canada, Canadian tax system and the tax profession in general. Information The Foundation is located in downtown Toronto, Ontario. In 1987, the Foundation's Quebec office was established in Montreal to serve the Quebec tax community in both official languages and to provide francophone practitioners across Canada with access in French to the Foundation's services. The Quebec office organizes conferences, seminars, and other professional-development events; maintains working relationships with tax authorities in Quebec and Ottawa; and represents the Foundation on various committees and working groups. The Canad ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Institute Of Chartered Accountants
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the ''Canadian Institute of Chartered Accountants Act''. The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants and the Global Accounting Alliance. In 2014, CICA merged with Canada's two other major accounting designations to form the Chartered Professional Accountants of Canada. History * 1902 – The Dominion Association of Chartered Accountants (DACA) is incorporated by Private Act of the Parliament of Canada. (SC 1902, c. 58) * 1934 – The Canada Companies Act is amended to provide for the involvement of the DACA in setting standards for accounting policies. * 1938 – All provinces agree that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Bar Association
The Canadian Bar Association (CBA), or Association du barreau canadien (ABC) in Canadian French, French, represents over 37,000 lawyers, judges, notaries, law teachers and law students from across Canada. History The Association's first Annual Meeting was held in Montreal in 1896. However, the CBA has been in continuous existence in its present form since 1914. The Association was incorporated in 1921. Objectives The CBA is a voluntary association, voluntary bar association for members of the legal profession; it is the voice of its members and its primary purpose is to serve its members; it is the premier provider of personal and professional development and support to members of the legal profession; it promotes fair justice systems, facilitates effective law reform, promotes equality in the legal profession and is devoted to the elimination of discrimination; the CBA is a leading edge organization committed to enhancing the professional and commercial interests of a divers ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In Canada
Taxation in Canada is a prerogative shared between the federal government and the various provincial and territorial legislatures. Legislation Under the ''Constitution Act, 1867'', taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: Nature of the taxation power in Canada Since the 1930 Supreme Court of Canada ruling in ''Lawson v. Interior Tree Fruit and Vegetables Committee of Direction'', taxation is held to consist of the following characteristics: :* it is enforceable by law; :* imposed under the authority of the legislature; :* levied by a public body; and :* intended for a public purpose. In order ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Toronto
Toronto ( ; or ) is the capital city of the Canadian province of Ontario. With a recorded population of 2,794,356 in 2021, it is the most populous city in Canada and the fourth most populous city in North America. The city is the anchor of the Golden Horseshoe, an urban agglomeration of 9,765,188 people (as of 2021) surrounding the western end of Lake Ontario, while the Greater Toronto Area proper had a 2021 population of 6,712,341. Toronto is an international centre of business, finance, arts, sports and culture, and is recognized as one of the most multicultural and cosmopolitan cities in the world. Indigenous peoples have travelled through and inhabited the Toronto area, located on a broad sloping plateau interspersed with rivers, deep ravines, and urban forest, for more than 10,000 years. After the broadly disputed Toronto Purchase, when the Mississauga surrendered the area to the British Crown, the British established the town of York in 1793 and later designat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ontario
Ontario ( ; ) is one of the thirteen provinces and territories of Canada.Ontario is located in the geographic eastern half of Canada, but it has historically and politically been considered to be part of Central Canada. Located in Central Canada, it is Canada's most populous province, with 38.3 percent of the country's population, and is the second-largest province by total area (after Quebec). Ontario is Canada's fourth-largest jurisdiction in total area when the territories of the Northwest Territories and Nunavut are included. It is home to the nation's capital city, Ottawa, and the nation's most populous city, Toronto, which is Ontario's provincial capital. Ontario is bordered by the province of Manitoba to the west, Hudson Bay and James Bay to the north, and Quebec to the east and northeast, and to the south by the U.S. states of (from west to east) Minnesota, Michigan, Ohio, Pennsylvania, and New York. Almost all of Ontario's border with the United States f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Quebec
Quebec ( ; )According to the Canadian government, ''Québec'' (with the acute accent) is the official name in Canadian French and ''Quebec'' (without the accent) is the province's official name in Canadian English is one of the thirteen provinces and territories of Canada. It is the largest province by area and the second-largest by population. Much of the population lives in urban areas along the St. Lawrence River, between the most populous city, Montreal, and the provincial capital, Quebec City. Quebec is the home of the Québécois nation. Located in Central Canada, the province shares land borders with Ontario to the west, Newfoundland and Labrador to the northeast, New Brunswick to the southeast, and a coastal border with Nunavut; in the south it borders Maine, New Hampshire, Vermont, and New York in the United States. Between 1534 and 1763, Quebec was called ''Canada'' and was the most developed colony in New France. Following the Seven Years' War, Quebec b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Montreal
Montreal ( ; officially Montréal, ) is the List of the largest municipalities in Canada by population, second-most populous city in Canada and List of towns in Quebec, most populous city in the Provinces and territories of Canada, Canadian province of Quebec. Founded in 1642 as ''Fort Ville-Marie, Ville-Marie'', or "City of Mary", it is named after Mount Royal, the triple-peaked hill around which the early city of Ville-Marie is built. The city is centred on the Island of Montreal, which obtained its name from the same origin as the city, and a few much smaller peripheral islands, the largest of which is Île Bizard. The city is east of the national capital Ottawa, and southwest of the provincial capital, Quebec City. As of 2021, the city had a population of 1,762,949, and a Census Metropolitan Area#Census metropolitan areas, metropolitan population of 4,291,732, making it the List of the largest municipalities in Canada by population, second-largest city, and List of cen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canada
Canada is a country in North America. Its ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, covering over , making it the world's second-largest country by total area. Its southern and western border with the United States, stretching , is the world's longest binational land border. Canada's capital is Ottawa, and its three largest metropolitan areas are Toronto, Montreal, and Vancouver. Indigenous peoples have continuously inhabited what is now Canada for thousands of years. Beginning in the 16th century, British and French expeditions explored and later settled along the Atlantic coast. As a consequence of various armed conflicts, France ceded nearly all of its colonies in North America in 1763. In 1867, with the union of three British North American colonies through Confederation, Canada was formed as a federal dominion of four provinces. This began an accretion of provinces an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Finance
Public finance is the study of the role of the government in the economy. It is the branch of economics that assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achieve desirable effects and avoid undesirable ones. The purview of public finance is considered to be threefold, consisting of governmental effects on: # The efficient allocation of available resources; # The distribution of income among citizens; and # The stability of the economy. Economist Jonathan Gruber has put forth a framework to assess the broad field of public finance. Gruber suggests public finance should be thought of in terms of four central questions: # When should the government intervene in the economy? To which there are two central motivations for government intervention, Market failure and redistribution of income and wealth. # How might the government intervene? Once the decision is made to intervene the government must ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Foundations Based In Canada
Foundation may refer to: * Foundation (nonprofit), a type of charitable organization ** Foundation (United States law), a type of charitable organization in the U.S. ** Private foundation, a charitable organization that, while serving a good cause, might not qualify as a public charity by government standards * Foundation (cosmetics), a multi-coloured makeup applied to the face * Foundation (evidence), a legal term * Foundation (engineering), the element of a structure which connects it to the ground, and transfers loads from the structure to the ground Arts, entertainment, and media Film and TV * ''The Foundation'', a film about 1960s-1970s Aboriginal history in Sydney, featuring Gary Foley#Stage, film and TV, Gary Foley * Foundation (TV series), ''Foundation'' (TV series), an Apple TV+ series adapted from Isaac Asimov's novels * The Foundation (Seinfeld), "The Foundation" (''Seinfeld''), an episode * The Foundation (1984 TV series), ''The Foundation'' (1984 TV series), a Hong K ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
