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Walmart Canada is a Canadian retail corporation and the Canadian branch of the U.S.-based multinational retail conglomerate Walmart.Headquartered in Mississauga, Ontario, it was founded on March 17, 1994, with the purchase of the Woolco Canada chain from the F. W. Woolworth Company.
Nominee accounts are so named because individuals with this type of account nominate a nominee, usually one of Canada's five major banks or a major investment dealer, to hold a number of different investments in a single account. For example, if an individual buys investment #1 with one company and investment #2 with another, both investments ...
Canada Place is a glass-and-steel office building in Edmonton, Alberta, Canada. Currently, it houses the main federal government offices for Edmonton and much of Western Canada. Currently, it houses the main federal government offices for Edmonton and much of Western Canada.
The Consolidated Revenue Fund of Canada (French: Fonds consolidé de revenu du Canada) is the account into which taxes and revenue are deposited, and from which funds are withdrawn in order to defray the costs of public services. Funds are deposited and withdrawn by the Receiver General for Canada.
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 Canada Pavilion is designed to remind guests of Canada's outdoors. It includes a canyon, a waterfall, gardens, a pool with fountains, and totem poles. Further in to the pavilion, beyond the rustic log cabins, a small thoroughfare is designed to represent the British and French influences and heritage through its buildings; the Hotel du Canada [1] dominates the skyline to the right whilst ...
The Canada Revenue Agency and other social organizations expressed concern that the NBA may be profiting from individuals who could file for free or use less expensive services from competitors. [4] In 2011, the Toronto Star and CBC jointly reported that two of the doctors paid by the NBA to certify customers' disabilities were unqualified to ...
The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.