A package full of miracles?

Article Abstract:

The Fairness Package was proposed by Revenue Minister Otto Jelinek as a part of government's effort to simplify and make the tax system fairer and easier. It was granted Royal Assent on Dec 17, 1991 after being passed as law as part of Bill C-18. The law deals with return refunds beyond three-years, objections to assessments and determinations, waivers of penalties and interest and amended, late or revoked elections. However, the legislation has several interpretation difficulties and other flaws that may impede fair and consistent administration in certain situations.

Analysis, Tax administration and procedure, Tax administration, Tax reform

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Death and taxes

Article Abstract:

Canada's Dept. of Finance released draft legislation regarding 'eligible funeral arrangements' on Oct. 21, 1994. The legislation, which became law on June 22, 1995, is applicable to 1993 and subsequent taxation years. The legislation focuses on the tax treatment of arrangements for prepaid funeral and cemetery services. It also clarifies the reporting responsibilities of funeral service providers.

Tax Law, Public Finance Activities, Funeral Homes and Funeral Services, Funeral service and crematories, Funeral Services, Taxation, Funerals, Funeral industry

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Will time fly?

Article Abstract:

The work description of the Edmonton-based firm, Time Industrial Inc. of Evan and Shane Chrapko is discussed. The company believes that its critical short-term success factor will be its ability to find customers who are early adopters, who understand how the technology can be used to gain a competitive advantage, and are focused on their profitability.

United States, Management dynamics, Management Consulting, Management, Beliefs, opinions and attitudes, Technology application, Growth, Company business management, Management consulting services, Company growth, Consulting services, Chrapko, Shane, Time Industrial

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