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If you disagree with your Notice of Assessment, call CRA to straighten things out If a phone call doesn t help, consider filing a Notice of Objection within the required time limits Your last line of attack is to take CRA to court, starting with the Tax Court of Canada s informal or general procedure, and potentially ending at the Supreme Court of Canada

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Have you ever been subject to interest, penalties, or other tax treatment that you thought was unfair There may be relief today You see, our tax law contains fairness rules that give CRA the ability to waive interest and penalties and perform other acts to help you out in certain situations particularly when circumstances were beyond your control For example, a serious illness, an accident, or a natural or human-made disaster might cause you to file your tax return late, or to make payments late Speci cally, CRA may be able to provide you with some relief under the fairness rules, including: forgiving interest and penalties on overdue tax lings and payments issuing tax refunds after the late- ling deadline (typically three years after the original due date) accepting certain tax elections that are led late

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Keep in mind that the tax collector is not obligated to give you relief under the fairness rules but there s nothing shameful in begging for it (I ll do anything for $5) You should be aware that CRA will take a look at your history when assessing whether they ll grant you relief So, if you ve led your tax return late every year for the last 10 years, you re not as likely to find relief when you really need it CRA will also look at the promptness with which you ve made your request And if you re asking for relief in a situation where you were simply negligent or didn t understand the rules forget it, the tax collector isn t that merciful Finally, while the provinces and territories don t have similar fairness legislation, they often will offer the same type of relief that the feds offer So don t forget to ask

concentration or the improvement of breathing or constipation. One study used biofeedback combined with relaxation training and found that the combination reduced migraine activity by 82 per cent in children between 8 and 16 years old (Hermann et al., 1995).

TO MAKE A LONG STORY SHORT:

Departmental Server Operating Systems. The major departmental server operating systems include UNIX, Linux, Windows 2000, Windows XP, and Novell NetWare. Although some of these are also desktop operating systems, all can serve as departmental server operating systems because of their strong scalability, reliability, backup, security, fault tolerance, multitasking, multiprocessing, TCP/IP networking (Internet integration), network management, and directory services.

If you have faced circumstances beyond your control that led to interest, penalties, or other unfair tax treatment, don t be afraid to ask for relief under our tax law s fairness rules CRA is not obligated to provide relief, and they will look at your history when making a decision Your province or territory may also offer similar relief if you ask

As Einstein demonstrated, when a particle moves with a velocity approaching that of light, the classical relations (Section 1.6.2) describing its motion in a stationary system are no longer valid. Nuclear processes frequently involve particles with such high velocities. Thus, we need to understand the basic elements of relativistic mechanics. According to the special theory of relativity, the mass of a moving particle changes with speed according to the equation m g m0 (1:19)

I can recall one situation where a man had been accused by the CRA of tax evasion I know the evidence is strongly against me, but I have $250,000 to ght the case, the man said to his lawyer, as I recall The lawyer replied: As your attorney, I assure you that you ll never go to prison with that amount of money And he didn t He went to prison broke Tax evasion and some legal fees will do that to you Now, there s a big difference between tax evasion and tax avoidance Still, CRA doesn t always appreciate tax avoidance either, and it sometimes attempts to apply the General Anti-Avoidance Rule (GAAR) found in subsection 245(2) of the Income Tax Act (the Act) GAAR is a provision of last resort used by CRA to address what it views as abusive tax avoidance Two recent decisions of the

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