回复: 汗...直到今天才搞清抵税的一个误区
我看了一下,不少人多理解太片面,对你来年的节税没有什么帮住。
抵收入和抵税是两个概念。
如果你希望增加收入,降低税赋的,或找人报税的,请联系:seastcn@yahoo.com
我有11年报税经验。
Competition Act 中关于误导(misleading):
http://laws.justice.gc.ca/en/ShowFullDoc/cs/C-34///en
52. (1) No person shall, for the purpose of promoting, directly or indirectly, the supply or use of a product or for the purpose of promoting, directly or indirectly, any business interest, by any means whatever, knowingly or recklessly make a representation to the public that is false or misleading in a material respect.
Proof of deception not required(不需要即成事实来证明)
Offence and punishment
(5) Any person who contravenes subsection (1) is guilty of an offence and liable
(a) on conviction on indictment, to a fine in the discretion of the court or to imprisonment for a term not exceeding five years or to both; or
(b) on summary conviction, to a fine not exceeding $200,000 or to imprisonment for a term not exceeding one year, or to both
A breach of section 52(1) is a criminal offence(违反这个规定是犯罪). If prosecuted as an indictable offence, a conviction is punishable by a fine in any amount at the discretion of the Court and/or up to a maximum of five years in prison(最高5年监禁). If prosecuted as a summary offence(轻微违反) the maximum fine penalty is a fine of $200,000.00(最高20万罚款) and/or up to one year in jail(1年监禁).
In determining whether the representation is false or misleading in a material respect the courts must assess "the general impression conveyed by a representation as well as the literal meaning(法院从字面上来决定) thereof." Proof of actual deception is not required(不需要事实上的欺骗来证明).