- Income tax
An annual payment collected by governments each year from individuals and businesses. The tax that is based on money earned, minus some deductions and credits.
The legal process of creating an artificial structure separate from the people who run or are members of an organization.
The structure, called a "corporation", "business corporation" or "company", has its own rights and responsibilities, like a real person. For example, it can sign contracts or own things, or have to pay its employees.
Incorporation is a process overseen by governments. In Canada, organizations can incorporate either at the federal level or in a province or territory.
- Information return
See Annual information return.
Once a court case is ready to be heard by a judge, it is inscribed, or added to a list of cases and given a hearing date.