The Biography of a New Canadian Family: Volume II
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Queen's Regulations and Orders (QR&O) Volume IV - Appendices
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Canadians of all backgrounds and identities should always feel safe to gather together. This is how we meet new friends, support our neighbours and build strong communities. Unfortunately, as recent tragic events have demonstrated, certain groups of people, because of their race, religion, or sexual orientation, are at risk of being targeted by hate-motivated crimes, threatening their safety and security and the gathering places they enjoy.
This builds on the measure adopted in Budget , which doubled the original budget of the Security Infrastructure Program for five years. This report will also give Canadians and the international community a clearer and more comprehensive update on our progress on implementing the Feminist International Assistance Policy. Through , the Government will continue to work in partnership with supply management stakeholders to address the impacts on processing, as well as potential future impacts of the Canada-United States-Mexico Agreement.
In February , Canada announced a three-year, whole-of-government strategy for the Middle East. This was undertaken in response to the ongoing crises in Iraq and Syria, and their impact on the region, in particular on Jordan and Lebanon. The Global Coalition has been effective in its mission to degrade and ultimately defeat Daesh in Iraq and Syria. Going forward, Canada will continue to work with the international community to set the conditions for longer-term security and stability, enable civilian-led stabilization programs and support governance efforts.
With the support of Canada and other Coalition partners:. Canadian humanitarian and development assistance has enabled humanitarian partners to provide 8. The Government remains fully committed to providing this assistance to Ukraine. Every day, Canadians rely on international remittances to send money abroad to relatives and friends.
Canadians who transfer money abroad want to be able to do so at a low cost. Statistics Canada is undertaking a study on the Canadian remittance market, including its characteristics and costs. Results from the study will be available in the spring of and will inform future policy directions.
In addition, to support innovation and competition in the remittance market, the Government will hold targeted consultations to explore new ways to facilitate payments system access arrangements for remittance service providers—such as sandboxes or other mechanisms—in the context of implementation of the proposed retail payments oversight framework. Canadians work hard every day to support their families and their communities.
This means giving Canadians better access to government services and information—both online and off—and ensuring that the services Canadians rely on are secure, reliable and easy to use. Regular maintenance and improvement of these systems are essential if Canadians are to receive timely benefits and quality service in the years to come. These investments will allow ESDC to:.
Canadians deserve to receive prompt, high-quality service in their interactions with Government, including when dealing with the Canada Revenue Agency CRA. As a result of this review, CRA resources will be reallocated internally to improve service delivery for Canadians. This includes:. This investment would increase the number of IRCC call centre agents so that enquiries from visitors, new Canadians, and others can be responded to more quickly, with a focus on the business lines with the longest delays. Global demand to travel to Canada to visit, work or study is growing.
Each year, Canada welcomes millions of tourists, temporary foreign workers and international students who inject billions into our economy. Canada benefits from the contribution of visitors and international students who spend money in our communities, bring fresh perspectives to our institutions, and create linkages to friends and family around the world. Temporary foreign workers are essential in meeting broader short-term labour market needs and ensure that Canada remains responsive to the needs of industries that rely on those workers during peak seasons.
This investment will ensure that resources are in place to process global demand for Canadian visitor visas, work and study permits. At times, people may disagree with decisions made regarding their claims or benefits. When that occurs, Canadians deserve a recourse process that delivers appropriate decisions in a timely way.
This investment will fund a series of proposed changes that build on the recommendations of a independent review of the Social Security Tribunal of Canada, and on the views expressed by Canadians through subsequent consultations, and will ensure that decision timelines are shortened at every stage of the process.
The Phoenix pay system for federal public servants was originally intended to save money, however, since its launch it has resulted in unacceptable pay inaccuracies—resulting in hardships for public servants across the country. This investment will also support system improvements, to reduce the likelihood of errors occurring in the first place.
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While the Phoenix pay system has been underpaying some public servants, it has also been paying others too much. Under current legislation, any employee who received an overpayment in a previous year is required to pay back the gross amount of this overpayment to their employer. The employee must recover from the Canada Revenue Agency the excess income tax, Canada Pension Plan contributions and Employment Insurance premiums that were deducted by their employer when the overpayment was made.
On January 15, , the Government proposed legislative amendments that would allow overpaid employees working in both the public and private sectors to repay their employer only the net amount they received after these deductions.
Working cooperatively with experts, federal public sector unions, employees, pay specialists and technology providers, the Treasury Board Secretariat TBS launched a process to review lessons learned, and identify options for a next-generation pay solution. As part of this process, pay system suppliers were invited to demonstrate possible solutions, which were directly tested with users. Based on feedback from users and participating stakeholders, TBS has been able to identify options with the potential to successfully replace the Phoenix pay system.
As a next step, the Government will work with suppliers and stakeholders to develop the best options, including pilot projects that will allow for further testing with select departments and agencies, while assessing the ability of suppliers to deliver. Finally, TBS will continue to engage public servants throughout this process, to ensure that their feedback is fully reflected in any future solution. The Government is committed to building an economy that works for everyone. To do that, we need a tax system that is fair, and we need all Canadians to pay their fair share.
The taxes Canadians pay help to build the infrastructure that keeps people moving and our economy growing. They also help to create good, well-paying jobs—and provide a solid social safety net to help people when they lose their jobs. The taxes we pay support government services that benefit all Canadians—from health care and education to affordable housing and public safety. Starting in , the CRA expanded the number of audit teams that focus on high net worth individuals and their associated corporate structures.
As a result, there are now more than 1, offshore audits underway, resulting in more than 50 criminal investigations with links to offshore transactions. This investment will allow the CRA to fund new initiatives and extend existing programs, including:. These amounts do not reflect the gain that will be realized by provinces and territories, whose tax revenues will also increase as a result of these initiatives.
In December the Minister of Finance and his provincial and territorial counterparts jointly committed to improving corporate transparency so that Canadian authorities can more clearly know who owns which corporations in Canada. The Ministers also agreed to work together to better harmonize corporate ownership record requirements between jurisdictions. Beneficial ownership refers to the identity of individuals who own, control or profit from a corporation or trust.
To that end, the Canada Business Corporations Act was amended to require federally incorporated corporations to maintain beneficial ownership information. In Budget , the Government proposes further amendments to the Act to make the beneficial ownership information maintained by federally incorporated corporations more readily available to tax authorities and law enforcement. The Government will continue to collaborate with the provinces and territories to assess how best to improve corporate ownership transparency.
Canada takes a comprehensive and coordinated approach to combatting money laundering, terrorist financing and organized crime. However, those seeking to launder proceeds of crime—or raise, transfer and use funds for the purposes of terrorism—are finding new ways to exploit the complex global financial system and evade the considerable protections already in place in Canada.
There are growing concerns that illicit funds are finding their way into the Canadian economy through channels that millions of Canadians rely on, including corporations, real estate and trade. A first phase of concerted action will give police the resources they need to tackle financial crime and address gaps in information sharing. Create the Anti-Money Laundering Action, Coordination and Enforcement ACE Team, which will bring together dedicated experts from across intelligence and law enforcement agencies to strengthen inter-agency coordination and cooperation and identify and address significant money laundering and financial crime threats.
With these measures, Canada will adopt international best practices, provide new tools for investigators and prosecutors, and support regulatory compliance by the private sector. Dismantling complex money laundering networks that fuel criminal activity requires significant investment of time and resources—as well as cooperation across domestic and international law enforcement agencies. The Collecteur Project, a major investigation led by the Royal Canadian Mounted Police, in cooperation with the Canada Revenue Agency, led to the arrests of 17 individuals associated with a vast money laundering network in mid-February The funds were then returned to drug-exporting countries such as Colombia and Mexico.
BEPS refers to international planning used by some corporations and wealthy individuals to inappropriately avoid paying taxes by shifting profits earned in Canada to other offshore jurisdictions. The Government continues to work with its international partners to improve and update the international tax system, and to ensure a coherent and consistent response to fight cross-border tax avoidance.
Large multinational enterprises in Canada and elsewhere are now required to file country-by-country reports that include information on their global allocation of income and taxes, as well as the nature of their global business activities. These reports are exchanged between the Canada Revenue Agency CRA and other tax authorities with whom Canada has the required exchange agreements in place. The first exchanges of these reports took place in Canada is now participating in an OECD review of the standard for these reports to ensure that they provide tax administrations with better information that allows for proper assessment of transfer pricing and other BEPS risks.
This review is scheduled to be completed in The MLI is intended to allow participating jurisdictions to modify their existing tax treaties without having to individually renegotiate those treaties. Canada, along with another 86 jurisdictions to date, is a signatory to the MLI. This system includes rules to prevent taxpayers from avoiding Canadian income tax by shifting property income into foreign resident corporations.
In Budget , the Government committed to undertake a wide-ranging review of federal tax expenditures. Since Budget , the Government has taken many actions to improve the fairness of the tax system including eliminating the ability to artificially multiply the small business deduction, limiting the ability to use businesses to shelter investment income and cracking down on tax evasion and aggressive tax avoidance.
Employee stock options, which provide employees with the right to acquire shares of their employer at a designated price, are an alternative compensation method used by businesses to increase employee engagement, and promote entrepreneurship and growth. Many smaller, growing companies, such as start-ups, do not have significant profits and may have challenges with cash flow, limiting their ability to provide adequate salaries to hire talented employees.
Employee stock options can help such companies attract and retain talented employees by allowing them to provide a form of remuneration linked to the future success of the company. To support this objective, the tax rules provide employee stock options with preferential personal income tax treatment in the form of a stock option deduction which effectively results in the benefit being taxed at a rate equal to one half of the normal rate of personal taxation, the same rate as capital gains. The tax benefits of the employee stock option deduction, however, disproportionately accrue to a very small number of high-income individuals.
When examining the evidence, it is clear that the employee stock option deduction is highly regressive. In total, these 2, individuals, representing 6 per cent of stock option deduction claimants, accounted for almost two-thirds of the entire cost of the deduction to taxpayers. The public policy rationale for preferential tax treatment of employee stock options is to support younger and growing Canadian businesses. The Government does not believe that employee stock options should be used as a tax-preferred method of compensation for executives of large, mature companies. To address this inequity, the Government intends to move forward with changes to limit the benefit of the employee stock option deduction for high-income individuals employed at large, long-established, mature firms.
In its approach, the Government will be guided by two key objectives:. Under this approach, the vast majority of employees of these firms that may receive employee stock option benefits would be unaffected. For start-ups and rapidly growing Canadian businesses, employee stock option benefits would remain uncapped. In this manner, start-ups and emerging Canadian businesses will be protected and maintain the ability to use employee stock options as an effective tool to attract and reward employees and accelerate their growth.
Any changes would apply on a go-forward basis only and would not apply to employee stock options granted prior to the announcement of legislative proposals to implement any new regime. Henry is an executive of a large, long-established, mature company that has an employee stock option plan.
Amanda is an employee of a start-up company that has an employee stock option plan. Since Amanda received these options from a start-up, all of the stock option benefits associated with the options will continue to receive preferential personal income tax treatment. New classes of cannabis products, namely edible cannabis, cannabis extracts, and cannabis topicals, will be permitted for legal sale under the Cannabis Act later this year.
The Government is proposing that the excise duty framework for cannabis products be amended to more effectively apply the excise duty on these new classes of cannabis products, as well as to cannabis oils, which are already legally available for sale. This proposed change will result in the framework better reflecting recommendations from the expert Task Force on Cannabis Legalization and Regulation and feedback received from the cannabis industry. For most products, namely fresh and dried cannabis, and seeds and seedlings, there will be no changes to the current excise duty framework.
However, for cannabis edibles, cannabis extracts which will include cannabis oils , and cannabis topicals, excise duties will be imposed on the quantity of tetrahydrocannabinol THC contained in a final product. The proposed THC-based rate will help simplify the excise duty calculation for specific cannabis products and ease compliance issues that producers have encountered with respect to cannabis oils. Certain low-THC products e. The proposed measure will come into effect on May 1, , and will not affect the federally administered co-ordinated revenue-sharing agreements reached with most provincial and territorial governments, and is not expected to materially change the overall projected excise duty revenues presented in Budget Budget introduced the new Canada Workers Benefit CWB , a refundable tax credit that helps supplement the earnings of low-income workers, by letting them take home more money while they work.
The CWB features a payment option through which beneficiaries are able to receive up to four advance payments of the benefit throughout a year, totalling up to half of their estimated CWB entitlement for the year. Currently, this provision is little used. This outreach would increase awareness of the CWB, including the advance payment provision.
The Government intends to determine what investments are required to support the delivery of the Benefit, while reducing the paper burden for eligible workers, and will continue to look for ways to improve the Canada Workers Benefit and support more Canadians working hard to join the middle class.
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The Government understands the importance Canadian farmers, fishers and other business owners place on being able to pass their businesses on to their children. The Government will continue its outreach to farmers, fishers and other business owners throughout to develop new proposals to better accommodate intergenerational transfers of businesses while protecting the integrity and fairness of the tax system. Currently, certain relief is given to Canadian-controlled private corporations carrying on a farming or fishing business from the tax rules designed to prevent the multiplication of the small business deduction.
This measure applies to taxation years that begin after March 21, Budget continues this approach by proposing measures to close tax loopholes that can result in some people paying less than their fair share. Table of Contents. Chart 4. The Government will work with stakeholders and Canadians with disabilities to create new accessibility standards and regulations that will apply to these sectors, which include banking, telecommunications, transportation, and the Government of Canada itself.
What Is Social Finance? How the Social Finance Fund Will Work: Funding will be managed through professional investment managers with expertise in social impact reporting and a proven ability to promote inclusive growth and diversity in the social finance market, to be selected through a competitive selection process in the fall of The fund manager s will invest in existing or emerging social finance intermediary organizations that have leveraged private or philanthropic capital for co-investment.
The fund manager s will be required to leverage a minimum of two dollars of non-government capital for every dollar of federal investment, with the exception of investments for Indigenous-led or Indigenous-owned funds. Information on the same children was collected two years later, in Preliminary analysis of these data indicates that many children had experienced at least one family transition in the intervening two years.
Overall, eight percent of children experienced at least one change in their circumstances in those two years, but among those whose parents were already apart in the percentage was much higher. Almost two-thirds of the latter group had experienced some further change in their family environment, in comparison to only 15 percent of children whose parents were together when the children were born. Parents' decision to live together rather than to marry has far-reaching consequences for the survival of the family unit. Risk of separation after the birth of children is about equal for common-law couples who married before and those who married after the birth of their children, at between 25 and 30 percent.
Children whose parents married without living together first face the lowest risk of their parents separating before age 10 less than 15 percent. Figure 3. After separation, mothers receive custody of the children in the overwhelming proportion of cases. These proportions change according to the age of the children at the time of separation. Older children are more likely to be placed in their father's care or in shared physical custody arrangements.
Finally, children from broken common-law unions were most likely to remain in the custody of their mothers 84 percent. Regardless of the custody arrangements that parents reported, data from the National Longitudinal Survey of Children and Youth show that the overwhelming majority of children 81 percent live only with their mother at the time of separation. In only 9 percent of cases is the living arrangement "equally shared" between the parents. The National Longitudinal Survey of Children and Youth also provides information on the child support arrangements parents made when they separated.
The most significant finding is that there are no child support agreements for almost one-third of Canadian children whose parents have separated. Children whose parents had divorced at the time of the survey were more likely to be covered by some type of child support agreement than were children whose parents had separated but not divorced. Children from common-law unions were least likely to be covered by a child support agreement, followed closely by children whose parents who have not yet obtained a divorce.
Some children will experience several changes in their family situation before reaching the age of majority. For these children the arrangements for their care and financial support may change significantly over time, whether formally through the courts or by means of an informal agreement. According to respondents to the National Longitudinal Survey of Children and Youth, children covered by a private agreement between the parents are more likely to receive regular support payments than are children whose parents have arrangements under a court order.
This trend holds true regardless of the type of broken union. Marcil-Gratton and LeBourdais report that there is a close association between regularity of payments and frequency of visits. In comparison, fathers who did not regularly provide for their children financially had fewer contacts with their children. The regularity of payments appears strongly related  to the likelihood of fathers maintaining frequent contact with their children.
The impact of this relationship remains important even after taking into account the type of custody and child support arrangements, the type of union, the level of tension between parents, and the time elapsed since separation. According to the recent Statistics Canada report Women in Canada , , lone-parent families headed by women have the highest incidence of low income.
Based on data, 56 percent of these families fell below the low-income cut-offs. The situation has remained virtually unchanged since , when the rate was 57 percent. Statistics Canada's low-income cut-offs are used to classify families and unattached individuals into "low income" and "other" groups. Families or individuals are classified as "low income" if they spend, on average, at least 20 percentage points more of their pre-tax income than the Canadian average on food, shelter, and clothing.