CRA Announces Maximum Pensionable Earnings for 2015

 

Who pays? The Luxury Tax will apply to registered and non-registered persons or vendors as follows. Where a non-registered person (consumer) purchases a specified vehicle, e.g. an automobile from a dealership, the Luxury Tax would be paid by the …

The magnitude of the impact climate change will have on the value of particular business will vary depending on the industry in which it operates.  However, all businesses are being, or are expected to be, impacted by climate change.  The impact may …