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The upper bound methodology used in this study is internationally recognized (see " Measuring the Non-Observed Economy: A Handbook," published by the Organisation for Economic Co-operation and Development). ...

U URL This initialism for "universal resource locator" – refers to an address on the World Wide Web. ...

To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities The competent authorities of Canada and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canada-Netherlands Convention) to investors in a closed fund for mutual account / besloten fonds voor gemene rekening (hereinafter: “closed FGR”) established in the Netherlands. ...

Reporting period – Filers may report payments on either a calendar or fiscal-year basis. ...

RRSP excess contributions may be subject to a 1 % tax per month. For the 2008 tax year, about 1.2 million returns were reviewed using the Pre-assessment Program and the Processing Review Program. ...

Your capital cost is $33,900 ($30,000 + $3,900). You enter $33,900 in column 3. ...

Your vehicle belongs in Class 10 even though its capital cost is $31,640 ($28,000 + $3,640), since your cost before the HST was $28,000. ...

A cancellation payment is not considered to be an RRSP contribution and must not be entered as a contribution in "Part A – Contributions" on Schedule 7. ...

Such a person is now required to file a separate return and report this production on or after February 27, 2008, on form B266, Excise Duty Return – Spirits Licensee. ...