Traduction de «Omission de dépôt de la déclaration fiscale » (Français → Anglais) :

Our report proposes eight amendments touching on the following issues: principles, rules of conduct, disclosure in relation to trusts, disclosure in relation to deposits with a financial institution, time periods within which to provide information to the Senate Ethics Officer on errors and omissions, time periods within which to disclose to the Senate Ethics Officer any material changes to the confidential disclosure statement, time periods within which a senator must review and return his or her public disclosure statement to the SEO and the title of th ...[+++]e code.

This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses, unnecessary administrative burdens on Member State tax authorities and taxable persons, loopholes allowing VAT fraud, VAT obligations that create obstacles to Union trade, and unnecessary costs for both Member States tax authorities and taxable persons.

(Return tabled) Question No. 121 Mr. Ted Hsu: With regard to the implementation of the Foreign Account Tax Compliance Act (FATCA): (a) what steps has Canada undertaken to complete an Inter-Governmental Agreement (IGA) with the United States; (b) with what type of legal instrument will the government enact a FATCA implementation agreement; (c) will the government bring an IGA before Parliament and, if so, in what form; (d) what steps are in place to ensure parliamentary review of an IGA; (e) what studies have been undertaken as to whether an IGA can be implemented as an interpretation of the existing double tax treaty; (f) in what wa ...[+++]ys will the government involve Parliament in any process to amend interpretation of the double taxation treaty; (g) who is involved in the process indicated in (a); (h) by what criteria is the government evaluating any proposed IGA with the US; (i) who established the criteria in (h), (i) on what date, (ii) under what authority; (j) is a draft IGA currently being negotiated, and if so, what is the status of said negotiations; (k) when will the draft IGA be made public; (l) will the public be consulted for input on any agreement, and if so, by what means; (m) with which specific individuals and groups did the Minister of National Revenue consult regarding FATCA, and on what dates; (n) with which specific individuals and groups did the Minister of National Revenue consult regarding any IGA, and on what dates; (o) with which specific individuals and groups did the Minister of Finance consult regarding FATCA, and on what dates; (p) with which specific individuals and groups did the Minister of Finance consult regarding any IGA, and on what dates; (q) what studies and analyses has the Department of Finance undertaken with respect to FATCA; (r) what studies and analyses has the Department of National Revenue undertaken with respect to FATCA; (s) what analyses and studies have been undertaken as to whether the proposed FATCA re ...

1) Underline that the introduction of a standard VAT return should cut unnecessary costs accruing to both Member States tax authorities and taxable persons from the disparate rules and procedures presently governing the submission of VAT returns in the Union;