nghiên cứu baccarat_xem kèo bóng đá_xem bóng đá trực tuyến
Submission to the House of Commons Standing Committee on Finance
In response to the request from the Clerk of the Standing Committee on Finance (FINA), that the Canadian LabourWatch Association appear on November 7, 2012, we created a very comprehensive Submission which was the foundation for our testimony.
We have reviewed a number of other Submissions to FINA, as well as documents published by a wide range of labour and other organizations about Bill C-377. In addition to attending the October 25, 2012 FINA session, the unofficial transcript of that session has also been closely reviewed.
Our Submission addresses a number of topics. In particular, we focused on identifying incorrect statements, whether oral or written, made by prominent labour leaders and other critics of C-377. We then provided FINA, and the public record, with fact based information and analysis. On some topics, we provide a broader analysis than others have.
The most important topic we address relates to the range of assertions about Bill C-377 that suggest it has no income tax purpose. We respectfully disagree.
December 5, 2011 - C-377 - Private Members Bill (PMB)
An Act to amend the Income Tax Act (labour organizations)
This enactment amends the Income Tax Act to require that labour organizations provide financial information to the Minister for public disclosure.
December 8, 2011 - Subcommittee on Private Members' Business (SMEM)
Subcommittee approves PMB C-377.
Text of committee proceedings - (Adobe Acrobat) Click here to download
Sound File (excerpt) of the floor proceedings - (MP3 - 20 Meg) Click here to download
October 18, 2011 - Subcommittee on Private Members' Business (SMEM)
Subcommittee approves PMB C-317.
Text of committee proceedings - (Adobe Acrobat) Click here to download
Sound file (excerpt) of the floor procedings (MP3 - 1 Meg). Click here to download
July 25, 2011 - Canada Revenue Agency Interpretation — external 2011-0400091E5
Benevolent Fund
SUMMARY: Benevolent fund — ITA-3, 6(1), 8(1), 8(5) — Whether amounts paid to a union by its members, to establish a benevolent fund for injured workers, are deductible by the members for income tax purposes.
PDF of the CRA Technical Interpretation - Click here to download
Nanos State of the Union - 2011 - Highlights
Highlights from a Nanos Research survey of 1,000 employed Canadians, commissioned by the Canadian LabourWatch Association (LabourWatch), shows the majority of working Canadians (whether unionized or not) say they want union financial transparency and an end to the use of union dues for non-workplace political activities such as negative political attack ads
An Adobe PDF of the Nanos Research Highlighths Click here to download
Union Disclosure in Canada and the United States
Disclosure laws regulate the quality and quantity of financial information that affected organizations must make public. Public disclosure of this information allows interested parties to gauge the financial health and performance of organizations. In addition, the accordant transparency that comes from disclosure serves to improve the governance of organizations.
Union transparency is important for two additional reasons. First, transparency enables workers to make more informed decisions about their preference for collective representation. That is, timely information regarding the operations of unions allows potential and existing members to more accurately assess the financial position and performance of their representatives. ... continued here
The Full Fraser Institute - Studies in Labour Markets (No. 3/September 2006) Click here to downloadFebruary 23, 2010 - Canada Revenue Agency Technical Interpretation — external 2009-0346331E5
Association Dues
SUMMARY: Association dues — ITA-8(1)(i) — Whether dues paid to an association of non-unionized employees in a particular situation are deductible.
PDF of the CRA Technical Interpretation - Click here to download
2008 Canadian LabourWatch Association Labour Day Poll
2008 research identified fundamental disconnects between what workers want and most Canadian public policy and labour law regarding unionization. This same disconnect exists between the actions of union leaders and the opinions of the workers union leaders want to unionized or already represent.
What Canada’s “Labourers” Are Really Thinking This Labour Day - Read: the detailed Report or the Questionnaire
2003 Canada Labour Congress - Canadian Talk About Unions
2003 Canada Labour Congress poll examines unionized and non-unionized Canadian opinions about unions.
Canadian talk about Unions Download
2003 Canadian LabourWatch Association Labour Day Poll
2003 research shows that both unionized and non-unionized Canadians feel that legislation surrounding unionization and the formation or elimination of unions should be balanced, responsible, accountable and transparent.
What Canada’s “Labourers” Are Really Thinking This Labour Day - Read: the detailed Report or the Questionnaire
March 12, 2002 - Application Policy 2002-01 Expenditures Incurred for Administrative Salaries or Wages
“Directly Related” Test
The purpose of this Application Policy is to clarify what administrative salaries or wages are "directly related" to the prosecution of SR&ED, under the traditional method of calculating investment tax credits. The comments in this paper apply to all claimants, including dedicated SR&ED performers.
đăng ký nhận tiền cược miễn phí Canada Revenue Agency website
May 2, 1995 - Canada Revenue Agency Technical Interpretation number 9506405
9506405 — Union dues — weekly levy — funds for lawsuit
PRINCIPAL ISSUES: whether a $5.00 per week levy on all union members is a deductible union due. Levy is the result of the high cost of a law suit against XXXXXXXXXX
PDF of the CRA Technical Interpretation - đăng ký nhận tiền cược miễn phí Click here to download
July 14, 1989 – CRA Interpretation Bulletin Number IT-158R2
Employees' professional membership dues
The purpose of this bulletin is to discuss the circumstances under which an employee may deduct annual professional membership dues in computing the income or loss from an office or employment.
November 4, 1988 – CRA Interpretation Bulleting Number IT-103R
Dues Paid to a Union or to a Parity or Advisory Committee
This bulletin deals with the deduction an employee is entitled to claim in respect of dues paid to a union or to a parity or advisory committee. The restrictions on the amount that may be claimed are outlined and discussed. The bulletin also describes an acceptable form of receipt required to be filed with an employee's income tax return to substantiate a claim or, where the dues are reported on the employees' T4 slips, the certifications to be filed with the employer's T4-T4A return.