compliance

This commit is contained in:
2025-07-18 06:47:50 -04:00
parent 0b888c10e8
commit 5dc1a2093c
7 changed files with 35 additions and 35 deletions

Binary file not shown.

Binary file not shown.

View File

@@ -446,17 +446,17 @@ request for a supplementary payment and/or a fine.
Self-Assessment Self-Assessment
~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~
Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that taxpayers and their agents, including employers, are responsible Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that
for calculating, reporting and remitting their contributions and the amounts withheld within taxpayers and their agents, including employers, are responsible for calculating, reporting and remitting their
the prescribed deadlines. contributions and the amounts withheld within the prescribed deadlines.
As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec
(RQ) must ensure that each individual and organization is compliant and pays all of the As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec (RQ) must ensure that each individual
amounts owing. and organization is compliant and pays all of the amounts owing.
Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so
that they pay only the amounts that are legally due. It is acceptable to take advantage of tax that they pay only the amounts that are legally due. It is acceptable to take advantage of tax
rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by
failing to report income, failing to remit taxes due or providing the CRA or RQ with false failing to report income, failing to remit taxes due or providing the CRA or RQ with false information.
information.
The Employee-Employer Relationship The Employee-Employer Relationship
----------------------------------- -----------------------------------

View File

@@ -430,17 +430,15 @@ information slips issued at year-end to validate the amounts of CPP contribution
</section> </section>
<section id="self-assessment"> <section id="self-assessment">
<h3><span class="section-number">4.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3> <h3><span class="section-number">4.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3>
<p>Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that taxpayers and their agents, including employers, are responsible <p>Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that
for calculating, reporting and remitting their contributions and the amounts withheld within taxpayers and their agents, including employers, are responsible for calculating, reporting and remitting their
the prescribed deadlines. contributions and the amounts withheld within the prescribed deadlines.</p>
As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec <p>As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec (RQ) must ensure that each individual
(RQ) must ensure that each individual and organization is compliant and pays all of the and organization is compliant and pays all of the amounts owing.</p>
amounts owing. <p>Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so
Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so
that they pay only the amounts that are legally due. It is acceptable to take advantage of tax that they pay only the amounts that are legally due. It is acceptable to take advantage of tax
rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by
failing to report income, failing to remit taxes due or providing the CRA or RQ with false failing to report income, failing to remit taxes due or providing the CRA or RQ with false information.</p>
information.</p>
</section> </section>
</section> </section>
<section id="the-employee-employer-relationship"> <section id="the-employee-employer-relationship">

View File

@@ -1,4 +1,4 @@
# Sphinx build info version 1 # Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done. # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: b953567192752a98b0c18c8a03e15a73 config: 62d3bbf7e303fc453a66001819bd781b
tags: 62a1e7829a13fc7881b6498c52484ec0 tags: 62a1e7829a13fc7881b6498c52484ec0

View File

@@ -1473,17 +1473,19 @@ information slips issued at year-end to validate the amounts of CPP contribution
</a> </a>
</h4> </h4>
<p> <p>
Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that taxpayers and their agents, including employers, are responsible Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that
for calculating, reporting and remitting their contributions and the amounts withheld within taxpayers and their agents, including employers, are responsible for calculating, reporting and remitting their
the prescribed deadlines. contributions and the amounts withheld within the prescribed deadlines.
As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Qu&eacute;bec </p>
(RQ) must ensure that each individual and organization is compliant and pays all of the <p>
amounts owing. As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Qu&eacute;bec (RQ) must ensure that each individual
and organization is compliant and pays all of the amounts owing.
</p>
<p>
Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so
that they pay only the amounts that are legally due. It is acceptable to take advantage of tax that they pay only the amounts that are legally due. It is acceptable to take advantage of tax
rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by
failing to report income, failing to remit taxes due or providing the CRA or RQ with false failing to report income, failing to remit taxes due or providing the CRA or RQ with false information.
information.
</p> </p>
</section> </section>
</section> </section>

View File

@@ -446,17 +446,17 @@ request for a supplementary payment and/or a fine.
Self-Assessment Self-Assessment
~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~
Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that taxpayers and their agents, including employers, are responsible Both the federal and provincial/territorial tax systems are based on the principle of selfassessment. This means that
for calculating, reporting and remitting their contributions and the amounts withheld within taxpayers and their agents, including employers, are responsible for calculating, reporting and remitting their
the prescribed deadlines. contributions and the amounts withheld within the prescribed deadlines.
As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec
(RQ) must ensure that each individual and organization is compliant and pays all of the As administrators of the tax system, the Canada Revenue Agency (CRA) and Revenu Québec (RQ) must ensure that each individual
amounts owing. and organization is compliant and pays all of the amounts owing.
Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so Both the CRA and RQ recognize that taxpayers and agents are entitled to plan their affairs so
that they pay only the amounts that are legally due. It is acceptable to take advantage of tax that they pay only the amounts that are legally due. It is acceptable to take advantage of tax
rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by rules to minimize the amount of taxes paid. It is not lawful, however, to evade taxes owed by
failing to report income, failing to remit taxes due or providing the CRA or RQ with false failing to report income, failing to remit taxes due or providing the CRA or RQ with false information.
information.
The Employee-Employer Relationship The Employee-Employer Relationship
----------------------------------- -----------------------------------