Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion

Private property income can only be reported by letter and not on a Canada Revenue Agency (“CRA”) T1 form. Only income deemed by law to be Canada's “public money” is filed on a T1. CRA uses the SIN two ways: as a Social Insurance Number and also as a “social insurance number” to identify individual taxpayers as two legal persons with two separate legal capacities

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Year of publication:	2016
Authors:	Nahasapeemapetilon, Apu
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuervermeidung \| Tax avoidance \| Steuerstrafrecht \| Criminal tax law \| Steuerflucht \| Cross-border tax evasion \| Theorie \| Theory \| Einkommensteuer \| Income tax

Extent:	1 Online-Ressource (81 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 25, 2016 erstellt
Other identifiers:	10.2139/ssrn.2800623 [DOI]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H26 - Tax Evasion ; K11 - Property Law ; K14 - Criminal Law ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012988108