Literatura académica sobre el tema "Revenue Canada"

Crea una cita precisa en los estilos APA, MLA, Chicago, Harvard y otros

Elija tipo de fuente:

Consulte las listas temáticas de artículos, libros, tesis, actas de conferencias y otras fuentes académicas sobre el tema "Revenue Canada".

Junto a cada fuente en la lista de referencias hay un botón "Agregar a la bibliografía". Pulsa este botón, y generaremos automáticamente la referencia bibliográfica para la obra elegida en el estilo de cita que necesites: APA, MLA, Harvard, Vancouver, Chicago, etc.

También puede descargar el texto completo de la publicación académica en formato pdf y leer en línea su resumen siempre que esté disponible en los metadatos.

Artículos de revistas sobre el tema "Revenue Canada"

1

Snoddon, Tracy. "Policy Forum: Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem". Canadian Tax Journal/Revue fiscale canadienne 70, n.º 1 (abril de 2022): 73–95. http://dx.doi.org/10.32721/ctj.2022.70.1.pf.snoddon.

Texto completo
Resumen
The federal government intends to increase its minimum carbon tax from $40 per tonne of carbon emissions to $170 per tonne by 2030. The carbon tax increase will have uneven and potentially large impacts on provincial emissions and carbon tax revenue, but little is known about how decisions to recycle these revenues will affect equalization payments to provinces. This article compares baseline equalization payments with simulated payments under various revenue-recycling scenarios given a $170 minimum carbon tax. The simulations demonstrate that recycling carbon tax revenues with offsetting reductions in provincial personal or business income taxes, for example, lowers overall disparities in provincial governments' revenue-raising abilities and reduces the size of the equalization program needed to address these disparities. The article draws attention to an already controversial design feature of the program, the fixed-growth rule. The simulations show that the fixed-growth rule limits the impact of higher carbon tax revenues on equalization, by adjusting payments to ensure that the overall size of the program grows roughly in line with the economy. As a result, any potential savings in aggregate equalization payments from revenue recycling are not realized. The distribution of payments is also affected by the fixed-growth rule. Overequalization often results, with Quebec and sometimes Ontario as the main beneficiaries.
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Khakbazan, Mohammad, Obioha N. Durunna, Tanis K. Sirski, Derek G. Brewin, John Huang, Nathan Berry, Alan D. Iwaasa et al. "The effects of spring versus summer calving on beef cattle economic performance in western Canada". Canadian Journal of Animal Science 95, n.º 3 (septiembre de 2015): 475–86. http://dx.doi.org/10.4141/cjas-2015-046.

Texto completo
Resumen
Khakbazan, M., Durunna, O. N., Sirski, T. K., Brewin, D. G., Huang, J., Berry, N., Iwaasa, A. D., Scott, S. L., Robins, C. D., Block, H. C. and Lardner, H. A. 2015. The effects of spring versus summer calving on beef cattle economic performance in western Canada. Can. J. Anim. Sci. 95: 475–486. The choice of calving date influences the net revenue of a calving operation as it affects the number of days that calves spend in each feeding phase and when they are subsequently marketed. These two factors determine the costs, revenue, and risk (variance) of each calving system for the calving phase of a beef system. The majority of cow–calf producers in western Canada have adopted early calving (EC) in spring due to management factors. However, late calving (LC) in the summer is an alternative beef calving system associated with higher returns due to lower system costs and higher beef prices. It may offer a better match between cow nutritional requirements and pasture availability. The objective of this study was to compare the revenues and risks for a traditional EC system and an alternative LC system at three sites in western Canada. Biological and economic data from three field experimental sites in western Canada (Brandon Research Centre in Manitoba, Western Beef Development Centre in Lanigan, Saskatchewan and Semi-Arid Prairie Agriculture Research Centre in Swift Current, Saskatchewan) were used to determine the costs and benefits of the alternative beef calving system. The results showed that even though the EC has higher cost than the LC, the EC is slightly better than LC in terms of higher net revenue potential, but it comes at a greater risk due to higher revenue variances. The EC system is usually more preferable for risk-neutral producers, whereas the LC system is more preferable for risk-averse producers.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Sharma, Sagar. "Fiscal Federalism in India: Learning from best practices in Canada". International Scientific Journal of Engineering and Management 03, n.º 03 (23 de marzo de 2024): 1–9. http://dx.doi.org/10.55041/isjem01454.

Texto completo
Resumen
This research paper aims to provide a comparative study on the fiscal federalism of India and Canada. Both India and Canada have a federal form of government, but their fiscal federalism systems differ in many aspects. This paper analyzes the historical development, constitutional provisions, tax systems, revenue-sharing mechanisms, and challenges of fiscal federalism in India and Canada. The paper concludes that while both countries face challenges in fiscal federalism, Canada has a more established and effective system due to its focus on revenue sharing and cooperative federalism. This paper will examine the key features of Canada's fiscal federalism model and explore the lessons that can be drawn for India.
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Khakbazan, M., R. Henry, J. Haung, R. Mohr, R. Peters, S. Fillmore, V. Rodd y A. Mills. "Economics of organically managed and conventional potato production systems in Atlantic Canada". Canadian Journal of Plant Science 95, n.º 1 (enero de 2015): 161–74. http://dx.doi.org/10.4141/cjps-2014-050.

Texto completo
Resumen
Khakbazan, M., Henry, R., Haung, J., Mohr, R., Peters, R., Fillmore, S., Rodd, V. and Mills, A. 2015. Economics of organically managed and conventional potato production systems in Atlantic Canada. Can. J. Plant Sci. 95: 161–174. A rotation study was initiated in 2007 in Prince Edward Island (PEI), Canada, to determine the economic effects of converting from conventional potato production to organically managed systems. Seven organically managed rotations, which used various crop combinations to help control pests and soil-borne diseases as well as maintain nutrient levels, were assessed for 2 yr before and 2 yr after organic certification requirements were met in 2009. Each rotation included potato as the main cash crop and at least one other cash crop in a 4-yr rotation and these rotations were compared to a 4-yr conventional rotation. Results indicated that without an organic price premium, significant net revenue losses are expected for most of the seven rotations because of lower yields and high costs. The rotation that included carrots (potato, carrots and mixed peas–oats grain as the cash crops) produced the highest net revenue amongst all rotations studied; however, carrot yield and the net revenue associated with it also showed the greatest variability among all the crops. Organically managed cash crops generated higher net revenues than the conventional potato system only if the average PEI organic price premium was applied. Conventional potato systems produced economic benefits similar to most of the organic rotations when a traditional potato–cereal–green manure rotation was evaluated. The comparison of seven possible rotations provides producers with options if growing organic potatoes.
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Keser, Claudia, David Masclet y Claude Montmarquette. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany". Public Finance Review 48, n.º 6 (19 de octubre de 2020): 714–50. http://dx.doi.org/10.1177/1091142120960491.

Texto completo
Resumen
We experimentally investigated three variants of a real-effort game with taxation that differed in the degree of redistribution of tax revenue. Concretely, we compared a Leviathan scenario, where no tax is redistributed, with a situation where tax revenues are used to finance a public good involving neither a direct nor immediate monetary transfer to participants and with a scenario where direct transfer payments are made to each participant. Our results confirm previous findings of a nonlinear decreasing relationship between tax rate and work effort. We found that, for tax rates above 50 percent, the level of effort was highest under direct redistribution, followed by the public-good scenario, and by the Leviathan case. Conducting the experiment in Canada, France, and Germany, we observed average effort (and thus tax revenues) to be higher in France than in Canada and Germany.
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Sherk, Adam. "The alcohol deficit: Canadian government revenue and societal costs from alcohol". Health Promotion and Chronic Disease Prevention in Canada 40, n.º 5/6 (junio de 2020): 156–59. http://dx.doi.org/10.24095/hpcdp.40.5/6.02.

Texto completo
Resumen
This summary article compares government revenue from the sale and distribution of alcohol to the societal costs caused by alcohol use for the year 2014. Statistics Canada data reported government revenue of $10.9 billion; however, this was offset by net societal costs of $14.6 billion, as reported by Canada's national substance use surveillance system, the Canadian Substance Use Costs and Harms project. The societal costs include health care, economic loss of production, criminal justice and other direct costs. Though revenue from alcohol sales has been described as a benefit to public coffers, accounting that includes costs incurred shows that all provinces and territories in Canada are running an alcohol deficit, totalling $3.7 billion nationally.
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Willie, Paul A. "Revenue management for Canadian professional sports organizations". Worldwide Hospitality and Tourism Themes 9, n.º 4 (14 de agosto de 2017): 451–63. http://dx.doi.org/10.1108/whatt-04-2017-0021.

Texto completo
Resumen
Purpose This paper aims to recommend opportunities for professional sport leagues in the USA and Canada to apply the art and science of revenue management in order to minimize potential losses and maximize profits. Design/methodology/approach The evolution of current key revenue management concepts is presented from their initial stages to their current level of implementation. In addition, the literature regarding the strongest business models is reviewed and examined in the context of current successes and challenges across the major sport leagues in North America. Findings Five revenue streams in sports organizations are identified and analysed. Five key elements for revenues are highlighted as strategic tools used to maximize effectiveness in achieving revenue management goals. A series of recommendations is made to best use revenue management including careful negotiation of television contracts, the use of dynamic pricing models, maximization of partnerships and sponsorships, acceptance of new approaches to food and beverage and accessibility of sport merchandise to customers. Practical implications At the regional, national and international levels, sports organizations should review their current business practices to identify areas to improve their revenue management in light of the recommendations in this paper. Originality/value Although the use of the concept of revenue management in sectors of tourism has evolved since early 1970s, its application in professional sports is relatively new. Therefore, this paper provides value to professional sports organizations to optimize their profitability.
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Stockwell, Tim, Samuel Churchill, Adam Sherk, Justin Sorge y Paul Gruenewald. "How many alcohol-attributable deaths and hospital admissions could be prevented by alternative pricing and taxation policies? Modelling impacts on alcohol consumption, revenues and related harms in Canada". Health Promotion and Chronic Disease Prevention in Canada 40, n.º 5/6 (junio de 2020): 153–64. http://dx.doi.org/10.24095/hpcdp.40.5/6.04.

Texto completo
Resumen
Introduction In 2017, Canada increased alcohol excise taxes for the first time in over three decades. In this article, we describe a model to estimate various effects of additional tax and price policies that are predicted to improve health outcomes. Methods We obtained alcohol sales and taxation data for 2016/17 for all Canadian jurisdictions from Statistics Canada and product-level sales data for British Columbia. We modelled effects of alternative price and tax policies - revenue-neutral taxes, inflation-adjusted taxes and minimum unit prices (MUPs) - on consumption, revenues and harms. We used published price elasticities to estimate impacts on consumption and revenue and the International Model for Alcohol Harms and Policies (InterMAHP) to estimate impacts on alcohol-attributable mortality and morbidity. Results Other things being equal, revenue-neutral alcohol volumetric taxes (AVT) would have minimal influence on overall alcohol consumption and related harms. Inflation-adjusted AVT would result in 3.83% less consumption, 329 fewer deaths and 3762 fewer hospital admissions. A MUP of $1.75 per standard drink (equal to 17.05mL ethanol) would have reduced consumption by 8.68% in 2016, which in turn would have reduced the number of deaths by 732 and the number of hospitalizations by 8329 that year. Indexing alcohol excise taxes between 1991/92 and 2016/17 would have resulted in the federal government gaining approximately $10.97 billion. We estimated this could have prevented 4000-5400 deaths and 43 000-56 000 hospitalizations. Conclusion Improved public health outcomes would be made possible by (1) increasing alcohol excise tax rates across all beverages to compensate for past failures to index rates, and (2) setting a MUP of at least $1.75 per standard drink. While reducing alcohol-caused harms, these tax policies would have the added benefit of increasing federal government revenues.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Foster, Mary K. y Agnes G. Meinhard. "Diversifying revenue sources in Canada: Are women's voluntary organizations different?" Nonprofit Management and Leadership 16, n.º 1 (2005): 43–60. http://dx.doi.org/10.1002/nml.89.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Terry, Jacob, Jeffrey M. Casello y Chris Bachmann. "Origin Revenue Sources for Infrastructure Funding". Transportation Research Record: Journal of the Transportation Research Board 2606, n.º 1 (enero de 2017): 96–105. http://dx.doi.org/10.3141/2606-13.

Texto completo
Resumen
Cities require well-funded public infrastructure to function efficiently, but knowledge of public finance mechanisms among residents and decision makers may be deficient. This paper presents a thorough investigation of infrastructure funding flows to increase understanding, to catalyze further investigation in other jurisdictions, and to identify best practices. By using data from Waterloo, Ontario, Canada, funding was mapped for the four tiers of government—federal, provincial, regional, and municipal—contributing to infrastructure. The results demonstrate that significant opacity exists around municipal reserve funds and intergovernmental transfers because insufficient recording is associated with the origin revenues of these funds: where moneys first enter the government cycle. To compare across infrastructure systems, funding from each tier was used to find an average revenue share and estimated per capita funding per source for the water system and three transportation systems: auto, transit, and active transportation. Water infrastructure was funded through six origin revenue sources, with user fees and development charges funding 95% of expenditures. For transportation infrastructure, the auto system was funded through 16 origin revenue sources, transit through 13, and active transportation through seven. The auto and active transportation systems were 75% funded through mixtures of property tax, user fees, and development charges. The transit system received significant contributions from nonregional revenue sources because of capital projects developed in the study period. Active transportation, water, and parking expenditures are shown to use effective revenue sources, while transit and other auto expenditures used less effective sources because of the wide range of origin revenue sources.
Los estilos APA, Harvard, Vancouver, ISO, etc.
Más fuentes

Tesis sobre el tema "Revenue Canada"

1

Islam, Abu Reza Md Shariful. "Forecast performances of provincial government revenue estimates in Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0023/NQ51874.pdf.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Willie, Paul Alvin. "A Comparative Study of the Hotel Industry: Revenue Management Strategy in Canada and the United States". NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/117.

Texto completo
Resumen
As a result of the perfect storm of 2008-2009 (an intensely competitive environment and extremely harsh economic conditions), hotel properties around the world are more dependent upon revenue management strategies today. Furthermore, hotel revenue management has become a core strategic element for both domestic and international major brand name hotels within today's worldwide lodging industry. Accordingly, this study examined any potential linkage between revenue management resources, management approach, working knowledge of the external environment, and overall revenue management performance of international hotel properties. In this context, revenue management resources speak to management information systems, technology, and human capital. Furthermore, management's approach to how the external environment is taken into consideration is also addressed. Consequently, this study identifies which specific outside variables management considers relevant to the revenue management decision-making process. As such, this study contributes to the discipline of revenue management by addressing the following: (a) How are revenue management decisions for hotel properties influenced by external factors if at all? (b) How significant are internal resources, such as human capital and technology, to the success of hotel revenue management programs and systems as well as overall firm performance in a cross-border, premier international tourist destination? The results of this study help to augment and expand revenue management theory as well as provide hotel managers with a deeper understanding as to how revenue management decisions are influenced by external environmental factors as well as the importance of internal resources on hotel revenue management performance.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Sow, Hawa. "La distribution du revenu au Canada 1979 a 2000". Mémoire, [S.l. : s.n.], 2005. http://savoirs.usherbrooke.ca/handle/11143/300.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Doumbia, Maéva Zeïnab. "Genre identitaire et revenu relatif au sein des ménages : étude du cas Canadien". Master's thesis, Université Laval, 2018. http://hdl.handle.net/20.500.11794/31864.

Texto completo
Resumen
L'objectif de ce mémoire est d'analyser l'impact du genre identitaire sur les inégalités du revenu au sein des couples canadiens. Une analyse graphique réalisée à partir des données de l'Enquête sur la Dynamique du Travail et du Revenu (EDTR) nous a permis de constater une discontinuité dans la distribution de la part du revenu obtenu par la femme au sein des ménages au seuil de 50% ; seuil à partir duquel la femme a un revenu supérieur à celui de son époux. Cette recherche s'inspire des travaux de Bertrand et al. (2015) qui trouvent au même seuil, une discontinuité dans la part du revenu détenu par la femme au sein des ménages américains. Les auteurs expliquent cette observation par l'impact des normes associées au genre identitaire qui induisent entre autres, une aversion à une situation où la femme a un revenu supérieur à celui de son époux. Cette aversion serait à l'origine d'un certain nombre d'observations sociales et économiques telles que la baisse du taux de formation de ménages, la faible participation de la femme au marché du travail, les disparités salariales entre les hommes et les femmes, la hausse des taux de divorce et la division de la production domestique. Partant de cette hypothèse, et compte tenu de la discontinuité que nous observons, nous cherchons à déterminer l'inffluence du genre identitaire sur la formation des mariages, la participation de la femme au marché du travail, et son revenu potentiel. Nous obtenons à l'aide d'outils économétriques, des résultats qui convergent vers ceux obtenus par Bertrand et al. (2015). Nous trouvons que le taux de mariage décline lorsque la probabilité qu'une femme obtienne un revenu supérieur à celui d'un homme est élevée. Au sein des couples déjà formés dans l'EDTR, et dans lesquels la probabilité que la femme ait un revenu excédant celui de son époux est élevée, l'épouse est peu ou pas présente sur le marché du travail. Cependant, à la différence de l'étude de Bertrand et al. (2015), lorsque la femme mariée est active sur le marché du travail, nous trouvons que le genre identitaire n'a pas d'effet négatif sur l'écart entre le revenu qu'elle réalise et son revenu potentiel. Nous comparons la province du Québec et le reste du Canada et trouvons que l'importance des effets négatifs varie en fonction de la région étudiée.
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Piedboeuf, Étienne. "Effet sur l'offre de travail d'une politique de fractionnement du revenu aux fins d'impôts". Master's thesis, Université Laval, 2015. http://hdl.handle.net/20.500.11794/26347.

Texto completo
Resumen
Lors de l'élection fédérale de 2011, le parti Conservateur du Canada a proposé d'instaurer le fractionnement du revenu de travail pour les couples avec un enfant de moins de 18 ans, lors du retour à l'équilibre budgétaire. Cette mesure à été officiellement annoncée dans le cadre du budget 2015-2016. Dans ce travail, nous utilisons un modèle d'offre de travail à choix discrets pour examiner l'effet de cette réforme fiscale prospective sur l'offre de travail des couples. Nous trouvons qu'avec des comportement constant, cette réforme fiscale pourrait coûter 2,9 milliards de dollars contrairement au 2,2 milliards annoncés. Avec une offre de travail variable, nous trouvons que suite au départ potentiel de près de 95 000 femmes du marché du travail, le coût de la réforme pourrait atteindre 3,7 milliards de dollars.
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Boilard, François. "La demande de l'essence au Canada : analyse de la stabilité de l'élasticité-prix et revenu sur la période de 1970-2009". Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/27882/27882.pdf.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Goyette, Marc-André. "Évolution de la polarisation au Canada : 1973-2003". Thesis, Université Laval, 2007. http://www.theses.ulaval.ca/2007/24658/24658.pdf.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Manseau, Nathalie. "L'impact des taux d'intérêt réels sur la distribution du revenu par groupe d'âge au Canada". Mémoire, Université de Sherbrooke, 1993. http://hdl.handle.net/11143/8276.

Texto completo
Resumen
Depuis les deux dernières décennies, le taux de croissance tendanciel du revenu a nettement ralenti au Canada. On a remarqué également une inégalité grandissante dans la distribution des revenus qui s'est effectuée notamment au détriment des jeunes. La publication La pauvreté au Québec: situation récente et évolution de 1973 à 1986 rapporte que seuls les 15-24 ans n'ont pas enregistré d'amélioration de revenu entre 1973 et 1986. Par opposition, les 45-54 ont connu une progression de leur revenu réel de 23% pour cette même période. Par conséquent, il y aurait eu appauvrissement relatif des jeunes.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Handa, Sunny. "Reverse engineering computer programs under Canadian copyright law". Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22693.

Texto completo
Resumen
The field of copyright law has been especially active in recent times as a result of its application to computer programs. Copyright law, not originally designed to protect such works, has had to adapt to suit the special nature of computer programs. This paper addresses the applicability of copyright law to the reverse engineering of computer programs. Reverse engineering is a method by which programmers may uncover the ideas and processes used within an existing computer program, thereby allowing the construction of compatible computer programs. Reverse engineering may also be used to create works which are directly competitive with the original program, and may also be used to assist in the piracy of computer programs. The mere act of reverse engineering computer programs, regardless of its purpose, potentially infringes the copyright of the computer program in question, notwithstanding whether the results of the process are used in an infringing manner.
Recently both the European Union countries and the United States have accepted reverse engineering as an exception to copyright infringement. The European Union has opted for a legislative solution, whereas in the United States several courts have construed the fair use exception contained in that country's Copyright Act as allowing reverse engineering.
In this paper, it is argued that Canada must also adopt a reverse engineering exception to copyright infringement. It is claimed that the implementation of such an exception is justified through examination of the underlying policy goals of copyright law in the context of an economic framework. Reverse engineering fosters the creation of standards which, it is argued, increase societal wealth. The existence of a reverse engineering exception is consistent with the balance between the economic rights of individual authors and societal technological progress, which copyright seeks to maintain. It is demonstrated that copyright exists as the only form of applicable intellectual property protection which can broadly limit the disclosure of concepts underlying computer programs.
It is suggested that an effective exception should be statutorily based. It is felt that the existing fair dealing exception contained in the Canadian Copyright Act is juridically under-developed and too uncertain to provide an effective solution to the reverse engineering problem. A legislative solution would send a clear message to the software industry as well as to the courts, and could prohibit contracting out of the Copyright Act which would potentially be allowed were a judicial solution sought. It is further suggested that the statutory exception should broadly allow the process of reverse engineering as opposed to limiting it to cases where compatibility is sought. Narrowing the exception creates conceptual difficulties in applying limits to reverse engineering. Allowing a broad exception would avoid these difficulties while continuing to provide copyright holders with protection if, after the reverse engineering process is concluded, their protectable expression is used within another's software product.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Jalbert, Vincent. "Iniquité horizontale et reclassement engendrés par l'impôt sur le revenu des particuliers et les transferts au Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ38115.pdf.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
Más fuentes

Libros sobre el tema "Revenue Canada"

1

Foundation, Canadian Tax, ed. Municipal revenue and expenditure issues in Canada. Toronto: Canadian Tax Foundation = L'Association canadienne d'études fiscales, 2002.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Ontario. Ministry of Agriculture, Food and Rural Affairs. Canada-Ontario crop insurance market revenue: Crop plans. Toronto, ON: Ministry of Agriculature, Food and Rural Affairs, 1996.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

J, MacKnight Robin y Canadian Bar Association. Ontario Branch. Continuing Legal Education., eds. Pleading with Revenue Canada: New opportunities, new procedures. [Toronto, Ont.]: Canadian Bar Association - Ontario, Continuing Legal Education, 1993.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Voth, David M. The 10 secrets Revenue Canada doesn't want you to know. Saskatoon: Liberty House Pub., 2002.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Canada. Library of Parliament. Research Branch. Federal revenues changing trends and the quest for tax reform. Ottawa: Library of Parliament, 1996.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Oja, G. Changes in the distribution of wealth in Canada, 1970-1984 =: Évolution de la répartition de la richesse au Canada 1970-1984. Ottawa: Statistics Canada, Labour and Household Surveys Analysis Division, 1987.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Smith, Mike. The clean launch: How Revenue Canada, Customs and Excise implemented the GST. [Ottawa]: Revenue Canada, Customs and Excise, 1992.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Oja, G. Changes in the distribution of wealth in Canada, 1970-1984. Ottawa: Minister of Supply and Services Canada, 1987.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Smith, Ernest H. Federal-provincial tax sharing and centralized tax collection in Canada. Toronto: Canadian Tax Foundation = Association canadienne d'études fiscales, 1998.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Rangarajan, C. Fiscal transfers in Canada: Drawing comparisions and lessons. New Delhi: National Institute of Public Finance and Policy, 2004.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
Más fuentes

Capítulos de libros sobre el tema "Revenue Canada"

1

Jordison, Shantel S. y Niloo Hojjati. "Non-Renewable Resource Revenue Savings and Distribution in Canada: Alberta". En Sovereign Wealth Funds, Local Content Policies and CSR, 215–30. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-56092-8_11.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Grant, John Webster. "5. Two-thirds of the Revenue: Presbyterian Women and Native Indian Missions". En Changing Roles of Women within the Christian Church in Canada, editado por Elizabeth G. Muir y Marilyn F. Whiteley, 99–116. Toronto: University of Toronto Press, 1995. http://dx.doi.org/10.3138/9781442672840-009.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

d’Abbs, Peter y Nicole Hewlett. "Community-Controlled Liquor Outlets and Permit Systems". En Learning from 50 Years of Aboriginal Alcohol Programs, 187–230. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-0401-3_7.

Texto completo
Resumen
AbstractThis chapter reviews two strategies for managing alcohol deployed in some Aboriginal communities: community-owned liquor outlets, usually in the form of licensed clubs, and liquor permit systems that authorise approved individuals to import and consume liquor in communities where doing either is otherwise not allowed under local restrictions.The rationale underlying community-owned outlets is that they retain the revenue derived from drinking by community members in the community, foster a culture of moderation and deter illicit importation of liquor (i.e. ‘grogrunning’). Historically, most community-owned outlets have failed to achieve either the second or third of these objectives, but rather have become centres for heavy drinking and associated harms. Some community-owned outlets, however, have succeeded in fostering moderate drinking, and the chapter outlines factors conducive to their doing so.The use of individual liquor permit systems today is confined to some remote communities in the Northern Territory, Australia, and some Inuit communitiesin Nunavut, Canada. Evidence of their impact is sparse but suggests that liquor permit systems can enhance community management of alcohol provided three conditions are met: permit committees and others responsible for administering permit systems are adequately supported and resourced; effective controls are in place to deal with illegal supply of alcohol, and the rules and procedures that constitute the permit system enjoy legitimacy in the eyes of the community.
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Biro, Andrew. "4. WET DREAMS: IDEOLOGY AND THE DEBATES OVER CANADIAN WATER EXPORTS". En Nature's Revenge, editado por Josee Johnston, Mike Gismondi y James Goodman, 97–116. Toronto: University of Toronto Press, 2006. http://dx.doi.org/10.3138/9781442602205-006.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Conway, Janet. "9. TOWARD A MOVEMENT OF MULTIPLE SCALES: THE CANADIAN JUBILEE 2000 INITIATIVE". En Nature's Revenge, editado por Josee Johnston, Mike Gismondi y James Goodman, 203–24. Toronto: University of Toronto Press, 2006. http://dx.doi.org/10.3138/9781442602205-011.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Wilson, David N. "“Reverse Transfer” Constraints upon Planning Post secondary Programs in Ontario, Canada". En Community College Models, 401–15. Dordrecht: Springer Netherlands, 2009. http://dx.doi.org/10.1007/978-1-4020-9477-4_22.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Couture, Jérôme y Louis M. Imbeau. "Do Governments Manipulate Their Revenue Forecasts? Budget Speech and Budget Outcomes in the Canadian Provinces". En Do They Walk Like They Talk?, 155–66. New York, NY: Springer New York, 2009. http://dx.doi.org/10.1007/978-0-387-89672-4_9.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Patrick, Stephanie y Mythili Rajiva. "Introduction". En The Forgotten Victims of Sexual Violence in Film, Television and New Media, 1–23. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-95935-7_1.

Texto completo
Resumen
Abstract#MeToo is a contemporary global feminist movement against sexual violence and rape culture, including media representations that normalize gendered violence. But #MeToo has also re-centered white, western, middle-class, heteronormative, and able-bodied women. This collection explores who is left out of mainstream media stories of sexual violence, critiquing feminist media studies work that ignores black feminist and intersectional scholarship. Topics include 1990s filmic representations of white working-class girls; the disposability of televisual sex workers; the fetishizing and/or disappearing of racialized characters in order to center white heroism and/or heteronormativity; the explicit construction of fat women as impossible victims; and rape-revenge films in Japanese cinema. Finally, outside traditional media, topics include Canadian true crime podcasts on Missing and Murdered Indigenous Women; problematic tropes on reality television; the coding of sexual violence in digital assistants; and the subversive potential of stand-up comedy shows that center the experiences of rape victims.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Shepherd, Robert P., Diane Simsovic y Alan Latourelle. "Managing Canada’s National Parks". En Policy Success in Canada, 327–47. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192897046.003.0017.

Texto completo
Resumen
Abstract The creation and management of Canada’s national parks has been a policy success due to several features of institutional governance: its ability to remain non-partisan; its responsiveness to the needs and aspirations of its various stakeholder communities; and its ability to act as an independent steward enjoying political and bureaucratic commitment to its mission. Canada’s first national park was created in 1887 in response to economic concerns for revenue generation, but this rationale has evolved over time respecting and integrating matters of biological diversity, environmental sustainability, and public enjoyment. The Parks Canada agency has demonstrated a unique capability to balance these various purposes, while at the same time doing so in a way that has earned a national and international reputation for effective results-based management and collaborative relationships with Indigenous peoples, provinces/territories, and municipalities. The chapter provides a snapshot into the management of national parks and historic sites using mission mystique (Goodsell, 2011b) and Compton and ‘t Hart’s PPP framework (2019), drawing the conclusion in part that Parks Canada culture is committed to stewardship and the public good.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Glover, John. "Taxing the Constructive Trustee: Should a Revenue Statute Address itself to Fictions?" En Trends in Contemporary Trust Law, 315–31. Oxford University PressOxford, 1997. http://dx.doi.org/10.1093/oso/9780198262862.003.0013.

Texto completo
Resumen
Abstract In revenue, as in private law, there is a marked difference between common law jurisdictions concerning the constructive trust. The United States and Canada take a functional approach-which may be dictated by fiscal imperatives as well as by remedial theories of the device. Revenue law in the United Kingdom and Australia still acknowledges fictions of the equitable sort. Amenability of revenue systems to the constructive trust will be evaluated here, as well as the hold which the equitable property idea has in Anglo-Australian law.
Los estilos APA, Harvard, Vancouver, ISO, etc.

Actas de conferencias sobre el tema "Revenue Canada"

1

Terdal, Rohit Madhva, Nathan Steeghs y Craig Walter. "Carbon, Capture, Utilization and Storage CCUS: How to Commercialize a Business with No Revenue". En SPE Canadian Energy Technology Conference. SPE, 2022. http://dx.doi.org/10.2118/208905-ms.

Texto completo
Resumen
Abstract Canada has joined the growing list of countries committed to achieving net zero emissions by 2050. This will require a rapid transition to carbon-free energy systems over the next three decades, with Carbon Capture, Utilization, and Storage (CCUS) a core component of unlocking Canada's decarbonization objectives. It is estimated that Canada will need to capture upwards of 100 million metric tonnes of CO2e per year through CCUS to achieve net zero by 2050. However, Canadian CCUS projects currently face a plethora of commercial hurdles, ranging from capital intensive technology, long investment time horizons, lack of clarity of government incentives and policies, and disjointed carbon markets. Carbon pricing policies are one lever to drive industry adoption of CCUS, but a cohesive industry and government collaboration is required to establish the national infrastructure needed to scale and support the development of CCUS in Canada. The recent announcement of the Oil Sands Pathways to Net Zero comprises of six oilsands producers, representing 90 percent of oilsands production, and signals a willingness of industry to come together with government to tackle these issues and support the oil sands industry which is projected to add $3 trillion to GDP by 2050. The central pillar of their vision is the use shared transportation infrastructure and storage hubs. This model will require significant government support but what is the right model to secure Canada's future while de-risking public funding. Policy development is still required by government bodies to encourage the investment in, and the implementation of these multibillion-dollar, long term projects. The announcement of a Canadian federal investment tax incentive and enforcement of the incoming clean fuel standard may further drive organizations to incorporate CCUS into their decarbonization plans. To proceed, industry will require further clarification to determine the effects of policy decisions and potential government partnerships will have on the cost structure and commercial viability of CCUS projects. This paper will outline some of the current commercial barriers that industry faces with the adoption of CCUS. It will provide a roadmap on how to mobilize and partner to scale CCUS in Canada.
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Wolff, David E., William Bailey y Tom Skoczylas. "Hydrogen Generation Can Reduce New Plant Design and Building Costs". En ASME 2013 Power Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/power2013-98018.

Texto completo
Resumen
Large electric power plant generators typically use gaseous hydrogen to remove heat from the generator windings and deliver the heat to the cooling water. Hydrogen is used in a closed cycle, and only a modest amount of makeup hydrogen is used daily to make up for hydrogen losses — typically about 300 to 700 scf/d. The range of hydrogen usage depends on several factors. In addition to hydrogen used for makeup, all power plants using hydrogen-cooled generators must plan for hydrogen supply to re-gas a generator after the generator has been degassed. Typical generator re-gas quantities are in the range of 15× the daily makeup amount, and must be available in a short period of time. Thus a generator which might require 300 to 700 scf of hydrogen over 24 hours for daily makeup may require 4500 to 10,500 scf of hydrogen in just a few hours for re-gas. The re-gas hydrogen is added back to the generator as quickly as the re-gas process allows — typically over 3–5 hours — so that an out-of-service generator can be brought online and producing revenue again. Hydrogen for power plant generator cooling can be supplied either through hydrogen delivered to the plant from a remote source in gaseous or liquid form, or can be made at the plant using an on-site hydrogen generator. Makeup hydrogen and re-gas hydrogen do not necessarily require the same source of hydrogen — because the requirements of re-gas hydrogen are very different from the requirements of makeup hydrogen, it may be more efficient to use two different approaches. On-site hydrogen generation for power plant hydrogen supply is widespread in the developing world, and is beginning to displace delivered hydrogen as the preferred approach in the U.S., Canada and Europe. Outside U.S., Canada and Europe, there may be no delivery infrastructure for hydrogen manufacture and delivery to the plant — a hydrogen-cooled power plant may need to take care of its own hydrogen needs to ensure that the plant can be operated. In the U.S., Canada and Europe hydrogen deliveries are available, but on-site generated hydrogen is gaining acceptance because it reduces costs and operational complexity, and improves safety. This paper will review several cases where on-site hydrogen generation has been used to reduce the cost of design, construction and operation of newly built power plants, both in the U.S., Canada and Europe and in areas where hydrogen is far less available.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Arslan, O., C. D. White y A. K. Wojtanowicz. "Maximum Revenue for Oil Wells WithOptimized Downhole Water Drainage". En Canadian International Petroleum Conference. Petroleum Society of Canada, 2005. http://dx.doi.org/10.2118/2005-197.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Hongshun Yang, Fusheng Chen y Yunfei Li. "Effect of Protease on the Extraction of Protein in Reverse Micelles". En 2004, Ottawa, Canada August 1 - 4, 2004. St. Joseph, MI: American Society of Agricultural and Biological Engineers, 2004. http://dx.doi.org/10.13031/2013.17007.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Kadri, Abdeslem y Farah Mohammadi. "Battery Storage System Optimization for Multiple Revenue Streams and Savings". En 2020 IEEE Canadian Conference on Electrical and Computer Engineering (CCECE). IEEE, 2020. http://dx.doi.org/10.1109/ccece47787.2020.9255733.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Rusmanugroho, Herurisa, Makky Sandra Jaya, M. Hafizal Zahir y M. Faizal Rahim. "Pre-Stack Depth Migration of High Resolution Distributed Acoustic Sensing VSP". En International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21233-ms.

Texto completo
Resumen
Abstract The performance of pre-stack depth migration (PSDM) on the fiber optic, distributed acoustic sensing (DAS), vertical seismic profile (VSP) data has rarely been reported. We show the results of PSDM for the fiber optic cables, newly developed and tested at a field in Canada. We apply Kirchhoff migration, Fresnel volume migration and reverse time migration (RTM) to the walkway VSP data to obtain high resolution images of the shallow to deeper structures and provide the performance analysis of the migration methods for the DAS VSP data.
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Isley, Jon, Matthew Gutscher y Benjamin Henezi. "Study of Carbon Capture in Oilsands Production and Upgrading". En SPE Canadian Energy Technology Conference. SPE, 2022. http://dx.doi.org/10.2118/208941-ms.

Texto completo
Resumen
Abstract Canada's oilsands production and upgrading industry has plans for a regional CO2 pipeline, enabling carbon capture and sequestration (CCS) solutions for reducing industry CO2 emissions. In order to evaluate the relative merits of carbon capture solutions, a case study is developed of three hypothetical carbon capture facilities: one post-combustion from a SAGD facility, a second post-combustion from an upgrader hydrogen plant, and a third pre-combustion from an upgrader hydrogen plant. All cases are based on process configurations of commercially proven technologies. Capital costs are developed for each of the cases based on Fluor process expertise and historical cost data for the oilsands region. Process and utility balances are developed to inform net carbon intensity reductions along with operating costs. The study includes a discussion of the influencing factors to CCS economics, including looking at the carbon footprint balance of production and upgrading operations, the existing utility profile, economies of scale, and carbon lifecycle impacts of choices. In addition to net carbon avoidance from a $CAD/ton CO2 perspective, the results also inform on relative merits of carbon intensity reduction of produced liquid fuels which generate carbon credits and revenue under the Canadian Clean Fuel Standard (CFS). Consideration of both carbon tax avoidance and fuel carbon intensity need to be considered to justify capital investment.
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Hepburn, B. y B. Beekman. "Reverse Circulating Cement Technique for Subsurface Pipeline River Crossing". En Canadian International Petroleum Conference. Petroleum Society of Canada, 2005. http://dx.doi.org/10.2118/2005-265.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Py, Christophe. "A reverse OLED fabrication process for top-view active-matrix addressed displays". En Opto-Canada: SPIE Regional Meeting on Optoelectronics, Photonics, and Imaging, editado por John C. Armitage. SPIE, 2017. http://dx.doi.org/10.1117/12.2283921.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Paidoussis, Michael P. "Slender cantilevers subjected to reverse axial flow". En Canadian Society for Mechanical Engineering International Congress 2023. Sherbrooke, Canada: Université de Sherbrooke. Faculté de génie, 2023. http://dx.doi.org/10.17118/11143/20988.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.

Informes sobre el tema "Revenue Canada"

1

Hosein, Roger y Jeetendra Khadan. Trade, Economic and Welfare Impacts of the CARICOM-Canada Free Trade Agreement. Inter-American Development Bank, octubre de 2016. http://dx.doi.org/10.18235/0011767.

Texto completo
Resumen
This paper estimates the trade, revenue, and welfare effects of the proposedCaribbean Community (CARICOM)-Canada free trade agreement (FTA) on CARICOM countries using a partial equilibrium model. The welfare analysis also takes into account the Economic Partnership Agreement, which was signed in 2008 by the CARIFORUM (CARICOM and the Dominican Republic) countries and the European Union. The revealed comparative advantage index, trade complementarity index, and transition probability matrices are used to examine the dynamics of comparative advantage for CARICOM countries' exports to Canada. The results obtained from the partial equilibrium model indicate adverse revenue and welfare effects for CARICOM member states. The results from various trade indices used do not provide evidence to suggest that an FTA between CARICOM countries and Canada can improve trade outcomes.
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Hosein, Roger, Amrita Deonarine y Jeetendra Khadan. CARICOM and Canada: Good Trading Partners? Inter-American Development Bank, octubre de 2016. http://dx.doi.org/10.18235/0008459.

Texto completo
Resumen
Despite seven rounds of negotiations since 2007, the Caribbean Community (CARICOM) and Canada were unable to concur on the establishment of a free trade agreement (FTA) to replace the existing Caribbean Canada Trade Agreement (CARIBCAN). Instead, the CARIBCAN waiver has been extended until 2023. At this stage, it is unclear when or if both parties will return to negotiations under the extended CARIBCAN waiver. Despite this uncertainty, it is important to determine whether Canada is a good trading partner for the CARICOM region. To undertake this exercise, we examine issues relating to export competitiveness, comparative advantage, and trade complementarity for trade in goods and services between CARICOM countries and Canada. We also conduct an experiment which assumes that a FTA is formed between CARICOM and Canada in order to estimate the impact of tariff liberalization on trade, revenue, and welfare on CARICOM countries. Our results indicate an unfavorable outlook for CARICOM countries on welfare grounds as well as on improving exports from CARICOM countries to Canada.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Winseck, D. Growth and Upheaval in the Network Media Economy in Canada, 1984-2019. Canadian Media Concentration Research Project (CMCRP), Carleton University, noviembre de 2020. http://dx.doi.org/10.22215/cmcrp/2020.1.

Texto completo
Resumen
This report examines the development of the media economy over the past thirty-five years. Since beginning this project a decade ago, we have focused on analyzing a comprehensive as possible selection of the biggest telecoms, Internet and media industries (based on revenue) in Canada, including: mobile wireless and wireline telecoms; Internet access; cable, satellite & IPTV; broadcast television, specialty and pay television services as well as Internet-based video subscription and download services; radio; newspapers; magazines; music; Internet advertising; social media; operating systems; browsers, etc.
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Boujija, Yacine, Marie Connolly y Xavier St-Denis. Take the train and climb the social ladder. The role of geographical mobility in the fight against inequality in Quebec. CIRANO, septiembre de 2023. http://dx.doi.org/10.54932/uuxo9573.

Texto completo
Resumen
Despite initiatives to promote equality of opportunity, the reproduction of inequalities from generation to generation has worsened in Quebec in recent decades. Youth who grew up in a less advantaged environment are more likely to remain at the bottom of the ladder as adults. We know that education is a key factor in social mobility. A CIRANO study looks at the issue from another angle, that of geographic mobility. The authors follow the career paths of nearly 1.4 million young people and show that the lack of social mobility affects more strongly young people who grew up outside major cities, particularly those who still live there in their early thirties. This study is the first to examine the influence of geographic mobility on intergenerational income transmission in Quebec. It is based on Statistics Canada’s Intergenerational Income Database (IID), which has a longitudinal structure that tracks children to late stages of adult life. The data come from the Canada Revenue Agency’s tax data files and provide access to parent and child income information from 1978 to 2016. In terms of geographic mobility, analyses show that the deterioration of social mobility in Quebec is mainly the result of two phenomena: on the one hand, the deterioration of the socio-economic status of young people residing outside major urban centres at age 16 and having grown up in a family at the bottom of the income distribution, and improving the situation of young people from the same regions who grew up in families at the top of the income distribution.
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), diciembre de 2020. http://dx.doi.org/10.19088/ictd.2020.005.

Texto completo
Resumen
Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Fonseca, Raquel y Markus Poschke. L’évolution et la composition de la richesse des ménages Québécois. CIRANO, septiembre de 2023. http://dx.doi.org/10.54932/hqtc4594.

Texto completo
Resumen
Cette note de recherche examine l'évolution et la composition de la richesse des ménages au Québec, en comparaison avec l'Ontario et le Canada, en utilisant les données de l'Enquête sur la sécurité financière (ESF) pour les années 1999, 2005, 2012, 2016 et 2019. Les principaux points à retenir sont les suivants : 1. Évolution de la richesse - La richesse des ménages québécois était déjà inférieure à celle de l'Ontario en 1999, et cette disparité s'est accrue au fil du temps. - Cette croissance de l’écart des richesses n’est pas due à de simples différences de croissance dans le nombre de ménages, aux données utilisées, ou à un écart parallèle dans la croissance du revenu des ménages. 2. Richesse selon l’âge et l’éducation - L’écart de croissance de richesse entre le Québec et le Canada n’est pas attribuable à un seul ou même à quelques groupes d’éducation : l’écart de croissance est similaire pour tous les groupes. - Si l’âge est un facteur ayant un certain impact sur les niveaux de richesse, il ne semble pas s’agir d’un facteur central pour expliquer les différences de richesse entre le Québec et l’Ontario, ou encore le Canada. 3. Concentration de richesse - La part de la richesse détenue par les plus riches a légèrement diminué au Québec alors qu’elle est demeurée inchangée en Ontario et au Canada, de sorte que la faible croissance de la richesse chez les plus fortunés compte pour assez peu dans l’explication des trajectoires divergentes de la richesse. 4. Analyse comparative des portefeuilles - Le patrimoine immobilier est un facteur primordial pour les différences de richesse entre le Québec, l’Ontario et le Canada. - En 1999, l’immobilier représentait plus de la moitié de l’écart de richesse moyenne des ménages entre le Québec et l’Ontario. Cette proportion a augmenté à presque 80% en 2019. - L’écart de croissance de richesse entre les ménages québécois et ontariens (et canadiens) découle entièrement de l’immobilier. - La croissance de la richesse non-immobilière au Québec de 1999 à 2019 n’est pas en retard par rapport à l’Ontario et au Canada. Au contraire, elle est légèrement supérieure.
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

de Kemp, E. A., H. A. J. Russell, B. Brodaric, D. B. Snyder, M. J. Hillier, M. St-Onge, C. Harrison et al. Initiating transformative geoscience practice at the Geological Survey of Canada: Canada in 3D. Natural Resources Canada/CMSS/Information Management, 2022. http://dx.doi.org/10.4095/331097.

Texto completo
Resumen
Application of 3D technologies to the wide range of Geosciences knowledge domains is well underway. These have been operationalized in workflows of the hydrocarbon sector for a half-century, and now in mining for over two decades. In Geosciences, algorithms, structured workflows and data integration strategies can support compelling Earth models, however challenges remain to meet the standards of geological plausibility required for most geoscientific studies. There is also missing links in the institutional information infrastructure supporting operational multi-scale 3D data and model development. Canada in 3D (C3D) is a vision and road map for transforming the Geological Survey of Canada's (GSC) work practice by leveraging emerging 3D technologies. Primarily the transformation from 2D geological mapping, to a well-structured 3D modelling practice that is both data-driven and knowledge-driven. It is tempting to imagine that advanced 3D computational methods, coupled with Artificial Intelligence and Big Data tools will automate the bulk of this process. To effectively apply these methods there is a need, however, for data to be in a well-organized, classified, georeferenced (3D) format embedded with key information, such as spatial-temporal relations, and earth process knowledge. Another key challenge for C3D is the relative infancy of 3D geoscience technologies for geological inference and 3D modelling using sparse and heterogeneous regional geoscience information, while preserving the insights and expertise of geoscientists maintaining scientific integrity of digital products. In most geological surveys, there remains considerable educational and operational challenges to achieve this balance of digital automation and expert knowledge. Emerging from the last two decades of research are more efficient workflows, transitioning from cumbersome, explicit (manual) to reproducible implicit semi-automated methods. They are characterized by integrated and iterative, forward and reverse geophysical modelling, coupled with stratigraphic and structural approaches. The full impact of research and development with these 3D tools, geophysical-geological integration and simulation approaches is perhaps unpredictable, but the expectation is that they will produce predictive, instructive models of Canada's geology that will be used to educate, prioritize and influence sustainable policy for stewarding our natural resources. On the horizon are 3D geological modelling methods spanning the gulf between local and frontier or green-fields, as well as deep crustal characterization. These are key components of mineral systems understanding, integrated and coupled hydrological modelling and energy transition applications, e.g. carbon sequestration, in-situ hydrogen mining, and geothermal exploration. Presented are some case study examples at a range of scales from our efforts in C3D.
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

de Kemp, E. A., H. A. J. Russell, B. Brodaric, D. B. Snyder, M. J. Hillier, M. St-Onge, C. Harrison et al. Initiating transformative geoscience practice at the Geological Survey of Canada: Canada in 3D. Natural Resources Canada/CMSS/Information Management, 2023. http://dx.doi.org/10.4095/331871.

Texto completo
Resumen
Application of 3D technologies to the wide range of Geosciences knowledge domains is well underway. These have been operationalized in workflows of the hydrocarbon sector for a half-century, and now in mining for over two decades. In Geosciences, algorithms, structured workflows and data integration strategies can support compelling Earth models, however challenges remain to meet the standards of geological plausibility required for most geoscientific studies. There is also missing links in the institutional information infrastructure supporting operational multi-scale 3D data and model development. Canada in 3D (C3D) is a vision and road map for transforming the Geological Survey of Canada's (GSC) work practice by leveraging emerging 3D technologies. Primarily the transformation from 2D geological mapping, to a well-structured 3D modelling practice that is both data-driven and knowledge-driven. It is tempting to imagine that advanced 3D computational methods, coupled with Artificial Intelligence and Big Data tools will automate the bulk of this process. To effectively apply these methods there is a need, however, for data to be in a well-organized, classified, georeferenced (3D) format embedded with key information, such as spatial-temporal relations, and earth process knowledge. Another key challenge for C3D is the relative infancy of 3D geoscience technologies for geological inference and 3D modelling using sparse and heterogeneous regional geoscience information, while preserving the insights and expertise of geoscientists maintaining scientific integrity of digital products. In most geological surveys, there remains considerable educational and operational challenges to achieve this balance of digital automation and expert knowledge. Emerging from the last two decades of research are more efficient workflows, transitioning from cumbersome, explicit (manual) to reproducible implicit semi-automated methods. They are characterized by integrated and iterative, forward and reverse geophysical modelling, coupled with stratigraphic and structural approaches. The full impact of research and development with these 3D tools, geophysical-geological integration and simulation approaches is perhaps unpredictable, but the expectation is that they will produce predictive, instructive models of Canada's geology that will be used to educate, prioritize and influence sustainable policy for stewarding our natural resources. On the horizon are 3D geological modelling methods spanning the gulf between local and frontier or green-fields, as well as deep crustal characterization. These are key components of mineral systems understanding, integrated and coupled hydrological modelling and energy transition applications, e.g. carbon sequestration, in-situ hydrogen mining, and geothermal exploration. Presented are some case study examples at a range of scales from our efforts in C3D.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Clark, Shelley, Sarah Brauner-Otto y Mahjoube AmaniChakani. Document d’information : Évolution et diversité des familles au Canada. The Vanier Institute of the Family, junio de 2024. http://dx.doi.org/10.61959/c3876856s.

Texto completo
Resumen
Au Canada, à l’instar d’autres pays à revenu élevé, les familles ont changé de façon importante au cours des dernières décennies. Les femmes ayant aujourd’hui moins d’enfants et étant moins susceptibles de se marier qu’auparavant, les ménages familiaux sont désormais plus petits et une proportion croissante d’enfants sont élevés par des parents seuls ou qui vivent en cohabitation. On observe une baisse des taux de divortialité, ce qui suggère que les couples qui se marient sont plus enclins à maintenir leur union. La décision de se marier ou d’avoir des enfants ainsi que le moment opportun pour s’y consacrer sont grandement influencés par les facteurs socioéconomiques et les valeurs culturelles en constante évolution. Certains groupes, notamment les personnes immigrantes, les minorités visibles et les Autochtones, adoptent des modèles distinctifs en matière de formation des familles. L’emplacement géographique façonne également les familles. Le Québec et le Nunavut se distinguent par des taux de cohabitation très élevés, et la fécondité au Canada est environ 50 % plus élevée en milieu rural qu’en milieu urbain. Ces transformations majeures, de même que ces importantes variations ont des répercussions considérables sur le bien-être des enfants et de leur famille. La compréhension de tels changements et de la diversité des modèles familiaux s’avère cruciale pour orienter l’élaboration de politiques sociales adaptées et efficaces en ce qui trait à la famille, à la santé, à l’éducation et au logement.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Breisinger, Clemens, Abla Abdelatif, Mariam Raouf y Manfred Wiebelt. COVID-19 and the Egyptian economy: Estimating the impacts of expected reductions in tourism, Suez Canal revenues, and remittances. Washington, DC: International Food Policy Research Institute, 2020. http://dx.doi.org/10.2499/p15738coll2.133663.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
Ofrecemos descuentos en todos los planes premium para autores cuyas obras están incluidas en selecciones literarias temáticas. ¡Contáctenos para obtener un código promocional único!

Pasar a la bibliografía