In Canada , taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
131-473: The Canada Pension Plan ( CPP ; French : Régime de pensions du Canada ) is a contributory, earnings-related social insurance program. It is one of the two major components of Canada 's public retirement income system, the other being Old Age Security (OAS). Other parts of Canada's retirement system are private pensions, either employer-sponsored or from tax-deferred individual savings (known in Canada as
262-438: A Registered Retirement Savings Plan (RRSP) (which may include mutual funds and other financial instruments) that are intended to help individuals save for their retirement. Tax-Free Savings Accounts allow people to hold financial instruments without taxation on the income earned. Companies and corporations pay corporate tax on profit income and on capital . These make up a relatively small portion of total tax revenue. Tax
393-430: A capital gain , only half of the gain is included in income for tax purposes; the other half is not taxed. Settlements and legal damages are generally not taxable, even in circumstances where damages (other than unpaid wages) arise as a result of breach of contract in an employment relationship. Federal and provincial income tax rates are shown at Canada Revenue Agency's website. Personal income tax can be deferred in
524-512: A registered retirement savings plan ). As of June 30, 2024, CPP Investments (CPPI) manages over C$ 646 billion in investment assets for the Canada Pension Plan on behalf of 22 million Canadians. CPPI is one of the world's largest pension funds. The CPP mandates all employed Canadians 18 years of age and over to contribute a prescribed portion of their earnings income (with an equal matching amount contributed by their employer) to
655-471: A 25% withholding tax on the “gross rents”, which is required to be withheld and remitted to Canada Revenue Agency (“CRA”) by the payer (i.e. the Canadian agent of the non-resident, or if there is no agent, the renter of the property) each time rental receipts are paid or credited to the account of the non-resident by the payer. If the payer does not remit the required withholding taxes by the 15th day following
786-744: A French official to teachers in the department of Finistère , in western Brittany, included the following: "And remember, Gents: you were given your position in order to kill the Breton language". The prefect of Basses-Pyrénées in the French Basque Country wrote in 1846: "Our schools in the Basque Country are particularly meant to replace the Basque language with French..." Students were taught that their ancestral languages were inferior and they should be ashamed of them; this process
917-431: A comprehensive academic study entitled "The World's 10 most influential languages". In the article, Weber ranked French as, after English, the second-most influential language of the world, ahead of Spanish. His criteria were the numbers of native speakers, the number of secondary speakers (especially high for French among fellow world languages), the number of countries using the language and their respective populations,
1048-608: A federally administered pension plan. The plan is administered by Employment and Social Development Canada on behalf of employees in all provinces and territories except Quebec, which operates an equivalent plan, the Quebec Pension Plan . Because the Constitutional authority for pensions is shared between the provincial and federal governments, stewardship for the CPP is jointly shared. As a result, major changes to
1179-555: A foreign language. Due to the rise of French in Africa, the total French-speaking population worldwide is expected to reach 700 million people in 2050. French is the fastest growing language on the continent (in terms of either official or foreign languages). French is increasingly being spoken as a native language in Francophone Africa, especially in regions like Ivory Coast , Cameroon , Gabon, Madagascar , and
1310-423: A funding scheme for employment insurance that was intended to be self-financing instead generated significant surpluses that were not used to reduce EI premiums in accordance with the legislation. It was therefore held to be contrary to the federal unemployment insurance power under s. 91(2A) and thus not a valid regulatory charge, and there was no clear authority in certain years for setting such excess rates, so it
1441-705: A period of prosperity and prominence among European nations. Richelieu established the Académie française to protect the French language. By the early 1800s, Parisian French had become the primary language of the aristocracy in France. Near the beginning of the 19th century, the French government began to pursue policies with the end goal of eradicating the many minorities and regional languages ( patois ) spoken in France. This began in 1794 with Henri Grégoire 's "Report on
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#17327717538511572-469: A regulatory fee set out in Westbank requires: In 620 Connaught Ltd. v. Canada (Attorney General) , the Westbank framework was qualified to require "a relationship between the charge and the scheme itself." This has resulted in situations where an imposition can be characterized as neither a valid regulatory charge nor a valid tax. In Confédération des syndicats nationaux v. Canada (Attorney General) ,
1703-494: A relic of the old nominal case system of Latin longer than most other Romance languages (with the notable exception of Romanian which still currently maintains a case distinction), differentiating between an oblique case and a nominative case. The phonology was characterized by heavy syllabic stress, which led to the emergence of various complicated diphthongs such as -eau which would later be leveled to monophthongs. The earliest evidence of what became Old French can be seen in
1834-575: A retail sales tax, and Quebec levies its own value-added tax, which is called the Quebec Sales Tax . The province of Alberta and the territories of Nunavut , Yukon , and Northwest Territories do not levy sales taxes of their own. Retail sales taxes were introduced in the various provinces on these dates: Both the federal and provincial governments impose excise taxes on inelastic goods such as cigarettes , gasoline , alcohol , and for vehicle air conditioners . Canada has some of
1965-587: A second language. French is the second most taught foreign language in the EU. All institutions of the EU use French as a working language along with English and German ; in some institutions, French is the sole working language (e.g. at the Court of Justice of the European Union ). French is also the 16th most natively spoken language in the world, the sixth most spoken language by total number of speakers , and
2096-526: A second language. However it has also become a native language in a number of urban areas, especially in regions like Ivory Coast , Cameroon , Gabon, Madagascar , and the Democratic Republic of the Congo . In some North African countries, though not having official status, it is also a first language among some upper classes of the population alongside indigenous languages, but only
2227-941: A second one among the general population. In 2015, approximately 40% of the Francophone population (including L2 and partial speakers) lived in Europe, 36% in sub-Saharan Africa and the Indian Ocean, 15% in North Africa and the Middle East, 8% in the Americas, and 1% in Asia and Oceania. French is the second most widely spoken mother tongue in the European Union . Of Europeans who speak other languages natively, approximately one-fifth are able to speak French as
2358-488: A sustainable path for this particular plan, given the indefinite existence of a government, it is not typical of other public- or private-sector pension plans. A study published in April 2007 by the CPP's chief actuary showed that this type of funding method is "robust and appropriate" given reasonable assumptions about future conditions. The enhancement to the CPP will be fully funded, meaning that each generation will pay for
2489-607: A tax system similar to that of corporations, and that these rules would apply to existing income trusts after 2011. Capital tax is a tax charged on a corporation's taxable capital. Taxable capital is the amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income. On January 1, 2006, capital tax was eliminated at the federal level. Some provinces continued to charge corporate capital taxes, but effective July 1, 2012, provinces have stopped levying corporation capital taxes. In Ontario
2620-528: A tax to be validly imposed, it must meet the requirements of s. 53 of the Constitution Act, 1867 , but the authority for such imposition may be delegated within certain limits. Major J noted in Re Eurig Estate : In my view, the rationale underlying s. 53 is somewhat broader. The provision codifies the principle of no taxation without representation, by requiring any bill that imposes
2751-589: A tax to originate with the legislature. My interpretation of s. 53 does not prohibit Parliament or the legislatures from vesting any control over the details and mechanism of taxation in statutory delegates such as the Lieutenant Governor in Council. Rather, it prohibits not only the Senate, but also any other body other than the directly elected legislature, from imposing a tax on its own accord. This
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#17327717538512882-547: A variant of Canadian French , is spoken in parts of New England . Missouri French was historically spoken in Missouri and Illinois (formerly known as Upper Louisiana ), but is nearly extinct today. French also survived in isolated pockets along the Gulf Coast of what was previously French Lower Louisiana , such as Mon Louis Island , Alabama and DeLisle, Mississippi (the latter only being discovered by linguists in
3013-437: Is 95%, and in the French collectivity of Wallis and Futuna , it is 84%. In French Polynesia and to a lesser extent Wallis and Futuna, where oral and written knowledge of the French language has become almost universal (95% and 84% respectively), French increasingly tends to displace the native Polynesian languages as the language most spoken at home. In French Polynesia, the percentage of the population who reported that French
3144-601: Is Quebec's version of the Canada Pension Plan. The QPP is managed by Retraite Québec , which was formed from a merger of the Commission administrative des régimes de retraite et d'assurances (CARRA) and the Régie des rentes du Québec (RRQ) in 2016. Closely mirroring the CPP, the QPP is a contributory earnings-related pension plan that pays benefits in the event of the earner becoming disabled, retiring, or dying. Both Quebec and
3275-779: Is a Romance language of the Indo-European family . Like all other Romance languages, it descended from the Vulgar Latin of the Roman Empire . French evolved from Gallo-Romance , the Latin spoken in Gaul , and more specifically in Northern Gaul. Its closest relatives are the other langues d'oïl —languages historically spoken in northern France and in southern Belgium, which French ( Francien ) largely supplanted. French
3406-472: Is a widespread second language among the Lebanese people , and is taught in many schools along with Arabic and English. French is used on Lebanese pound banknotes, on road signs, on Lebanese license plates , and on official buildings (alongside Arabic). Today, French and English are secondary languages of Lebanon , with about 40% of the population being Francophone and 40% Anglophone. The use of English
3537-489: Is also a working language in nonprofit organisations such as the Red Cross (alongside English, German, Spanish, Portuguese, Arabic and Russian), Amnesty International (alongside 32 other languages of which English is the most used, followed by Spanish, Portuguese, German, and Italian), Médecins sans Frontières (used alongside English, Spanish, Portuguese and Arabic), and Médecins du Monde (used alongside English). Given
3668-430: Is among the top five most studied languages worldwide, with about 120 million learners as of 2017. As a result of French and Belgian colonialism from the 16th century onward, French was introduced to new territories in the Americas, Africa, and Asia. French has a long history as an international language of literature and scientific standards and is a primary or second language of many international organisations including
3799-462: Is an official language in 27 countries , as well as one of the most geographically widespread languages in the world, with about 50 countries and territories having it as a de jure or de facto official, administrative, or cultural language. Most of these countries are members of the Organisation internationale de la Francophonie (OIF), the community of 54 member states which share
3930-501: Is earned in the form of a capital gain , only half of the gain is included in income for tax purposes; the other half is not taxed.) Corporations may deduct the cost of capital following capital cost allowance regulations. The Supreme Court of Canada has interpreted the Capital Cost Allowance in a fairly broad manner, allowing deductions on property which was owned for a very brief period of time, and property which
4061-652: Is enacted only in New Brunswick, where about one third of the population is Francophone. French is also an official language of all of the territories ( Northwest Territories , Nunavut , and Yukon ). Out of the three, Yukon has the most French speakers, making up just under 4% of the population. Furthermore, while French is not an official language in Ontario , the French Language Services Act ensures that provincial services are available in
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4192-503: Is growing in the business and media environment. Out of about 900,000 students, about 500,000 are enrolled in Francophone schools, public or private, in which the teaching of mathematics and scientific subjects is provided in French. Actual usage of French varies depending on the region and social status. One-third of high school students educated in French go on to pursue higher education in English-speaking institutions. English
4323-404: Is known as Old French. The period of Old French spanned between the 8th and 14th centuries. Old French shared many characteristics with Latin. For example, Old French made use of different possible word orders just as Latin did because it had a case system that retained the difference between nominative subjects and oblique non-subjects . The period is marked by a heavy superstrate influence from
4454-401: Is leased back to the vendor from which it originated. Starting in 2002, several large companies converted into "income trusts" in order to reduce or eliminate their income tax payments, making the trust sector the fastest-growing in Canada as of 2005 . Conversions were largely halted on October 31, 2006, when Finance Minister Jim Flaherty announced that new income trusts would be subject to
4585-469: Is often considered to be a useful skill by business owners in the United Kingdom; a 2014 study found that 50% of British managers considered French to be a valuable asset for their business, thus ranking French as the most sought-after foreign language there, ahead of German (49%) and Spanish (44%). MIT economist Albert Saiz calculated a 2.3% premium for those who have French as a foreign language in
4716-828: Is one of the official languages of such major international and regional courts, tribunals, and dispute-settlement bodies as the African Court on Human and Peoples' Rights , the Caribbean Court of Justice , the Court of Justice for the Economic Community of West African States , the Inter-American Court of Human Rights , the International Court of Justice , the International Criminal Tribunal for
4847-406: Is paid on corporate income at the corporate level before it is distributed to individual shareholders as dividends . A tax credit is provided to individuals who receive dividend to reflect the tax paid at the corporate level. This credit does not eliminate double taxation of this income completely, however, resulting in a higher level of tax on dividend income than other types of income. (Where income
4978-531: Is subject to oversight by the federal and provincial governments. The Liberal government of Prime Minister Lester B. Pearson established the Canadian Pension Plan in 1965. Beginning in January 2024, a second earnings ceiling will be introduced, also known as CPP2. The first ceiling will be $ 68,500, while the second ceiling will be $ 73,200. The second ceiling is calculated "in accordance with
5109-576: Is taught in universities around the world, and is one of the world's most influential languages because of its wide use in the worlds of journalism, jurisprudence , education, and diplomacy. In diplomacy, French is one of the six official languages of the United Nations (and one of the UN Secretariat 's only two working languages ), one of twenty official and three procedural languages of the European Union , an official language of NATO ,
5240-553: Is the language of business and communication, with French being an element of social distinction, chosen for its emotional value. French is an official language of the Pacific Island nation of Vanuatu , where 31% of the population was estimated to speak it in 2023. In the French special collectivity of New Caledonia , 97% of the population can speak, read and write French while in French Polynesia this figure
5371-483: Is the native language of about 23% of the Swiss population, and is spoken by 50% of the population. Along with Luxembourgish and German, French is one of the three official languages of Luxembourg , where it is generally the preferred language of business as well as of the different public administrations. It is also the official language of Monaco . At a regional level, French is acknowledged as an official language in
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5502-492: Is the second-most spoken language (after English) in the states of Maine and New Hampshire . In Louisiana , it is tied with Spanish for second-most spoken if Louisiana French and all creoles such as Haitian are included. French is the third most spoken language (after English and Spanish) in the states of Connecticut , Rhode Island , and New Hampshire . Louisiana is home to many distinct French dialects, collectively known as Louisiana French . New England French , essentially
5633-424: Is the sole official language in the province of Quebec , where some 80% of the population speak it as a native language and 95% are capable of conducting a conversation in it. Quebec is also home to the city of Montreal , which is the world's fourth-largest French-speaking city, by number of first language speakers. New Brunswick and Manitoba are the only officially bilingual provinces, though full bilingualism
5764-486: Is to look to the time of payment; and if at the time the ultimate incidence is uncertain, then, as it appears to their Lordships, it cannot, in this view, be called direct taxation within the meaning of [s. 92(2)]... "Indirect taxation" has been summarized by Rand J in Canadian Pacific Railway Co. v. Attorney General for Saskatchewan in these words: In Esquimalt , Lord Greene ... speaks of
5895-764: The Aosta Valley region of Italy where it is the first language of approximately 50% of the population, while French dialects remain spoken by minorities on the Channel Islands . It is also spoken in Andorra and is the main language after Catalan in El Pas de la Casa . The language is taught as the primary second language in the German state of Saarland , with French being taught from pre-school and over 43% of citizens being able to speak French. The majority of
6026-462: The Aosta Valley region of Italy; and various communities elsewhere. French is estimated to have about 310 million speakers, of which about 80 million are native speakers. According to the OIF, approximately 321 million people worldwide are "able to speak the language" as of 2022, without specifying the criteria for this estimation or whom it encompasses. In Francophone Africa, it is spoken mainly as
6157-539: The Democratic Republic of Congo . There is not a single African French , but multiple forms that diverged through contact with various indigenous African languages . Sub-Saharan Africa is the region where the French language is most likely to expand, because of the expansion of education and rapid population growth. It is also where the language has evolved the most in recent years. Some vernacular forms of French in Africa can be difficult to understand for French speakers from other countries, but written forms of
6288-485: The European Union , French was the dominant language within all institutions until the 1990s. After several enlargements of the EU (1995, 2004), French significantly lost ground in favour of English, which is more widely spoken and taught in most EU countries. French currently remains one of the three working languages, or "procedural languages", of the EU, along with English and German. It is the second-most widely used language within EU institutions after English, but remains
6419-559: The Francien dialect is one that not only continued but also thrived during the Middle French period (14th–17th centuries). Modern French grew out of this Francien dialect. Grammatically, during the period of Middle French, noun declensions were lost and there began to be standardized rules. Robert Estienne published the first Latin-French dictionary, which included information about phonetics, etymology, and grammar. Politically,
6550-877: The International Olympic Committee , the Council of Europe , the Organisation for Economic Co-operation and Development , Organization of American States (alongside Spanish, Portuguese and English), the Eurovision Song Contest , one of eighteen official languages of the European Space Agency , World Trade Organization and the least used of the three official languages in the North American Free Trade Agreement countries. It
6681-626: The Oaths of Strasbourg and the Sequence of Saint Eulalia , while Old French literature began to be produced in the eleventh century, with major early works often focusing on the lives of saints (such as the Vie de Saint Alexis ), or wars and royal courts, notably including the Chanson de Roland , epic cycles focused on King Arthur and his court , as well as a cycle focused on William of Orange . It
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#17327717538516812-1012: The United Nations , the European Union, the North Atlantic Treaty Organization , the World Trade Organization , the International Olympic Committee , the General Conference on Weights and Measures , and the International Committee of the Red Cross . French is a Romance language (meaning that it is descended primarily from Vulgar Latin ) that evolved out of the Gallo-Romance dialects spoken in northern France. The language's early forms include Old French and Middle French . Due to Roman rule, Latin
6943-456: The "fundamental difference" between the "economic tendency" of an owner to try to shift the incidence of a tax and the "passing on" of the tax regarded as the hallmark of an indirect tax. In relation to commodities in commerce, I take this to lie in the agreed conceptions of economists of charges which fall into the category of accumulating items: and the question is, what taxes, through intention and expectation, are to be included in those items? If
7074-506: The 1990s) but these varieties are severely endangered or presumed extinct. French is one of two official languages in Haiti alongside Haitian Creole . It is the principal language of education, administration, business, and public signage and is spoken by all educated Haitians. It is also used for ceremonial events such as weddings, graduations, and church masses. The vast majority of the population speaks Haitian Creole as their first language;
7205-424: The 1996 reforms. The unfunded liabilities reported in the last few reports are: Using the "open group approach" ("one that includes all current and future participants of a plan, where the plan is considered to be ongoing into the future, that is, over an extended time horizon"), the plan is reported to have assets in excess of $ 2.5 trillion. This approach uses a different definition of the term "assets". "Assets" are
7336-836: The 20th century, when it was replaced by English as the United States became the dominant global power following the Second World War . Stanley Meisler of the Los Angeles Times said that the fact that the Treaty of Versailles was written in English as well as French was the "first diplomatic blow" against the language. During the Grand Siècle (17th century), France, under the rule of powerful leaders such as Cardinal Richelieu and Louis XIV , enjoyed
7467-417: The CPP (including those that alter how benefits are calculated) require the approval of at least seven Canadian provinces representing at least two-thirds of the country's population. A province may choose to opt out of the Canada Pension Plan, as Quebec did in 1965, but must offer a comparable plan to its residents. Any province may establish an additional or supplementary plan anytime, as under section 94A of
7598-444: The CPP could be restructured to achieve sustainability again. As a result of this public consultation process and internal review, the following key changes were proposed and jointly approved by the federal and provincial governments in 1997: As of 2019 , the prescribed employee contribution rate was 4.95% of a salaried worker's gross employment income between $ 3,500 and $ 57,400, to a maximum contribution of $ 2,668. The employer matches
7729-420: The CPP enhancement will be calculated based on a forty-year period, using the best forty years to calculate the benefit. This calculation effectively allows seven years to be dropped from the benefit calculation (for an individual who begins contributing at age 18 and ends at age 65). In October 2018, the average monthly benefits for a new retirement pension (taken at age 65) was just over $ 664.00 per month, and
7860-440: The CPP legislation and [taking] into account the growth in average weekly wages and salaries in Canada". The primary benefit provided by the CPP a monthly retirement pension. Currently, this is equal to 25% of the average earnings on which CPP contributions were made over the entire working life of a contributor from age 18 to 65 in constant dollars. The earnings upon which contributions are made are subject to an annual limit, which
7991-434: The Canada Pension Plan will be fully funded, meaning that benefits under the enhancement will slowly accrue each year as an individual works and makes contributions. Additionally, the enhancement will be phased in over a period of seven years, starting in 2019. When fully mature, the enhanced CPP will provide a replacement rate of one third (33.33%) of covered earnings, up from the quarter (25%) provided previously. Additionally,
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#17327717538518122-532: The Canadian Constitution, pensions are a provincial responsibility. The CPP Fund is a professionally managed investment fund, overseen by the CPP Investments (CPPI), an independent organization that reports to the federal and provincial governments. The CPPI's investment strategy is guided by a set of principles that emphasize long-term benefits security, a focus on quality, and a commitment to sustainability and responsible investment practices. CPPI also regularly reports on its investment performance and activities and
8253-510: The Canadian capital, is also effectively bilingual, as it has a large population of federal government workers, who are required to offer services in both French and English, and is just across the river from the Quebecois city of Gatineau . According to the United States Census Bureau (2011), French is the fourth most spoken language in the United States after English, Spanish, and Chinese, when all forms of French are considered together and all dialects of Chinese are similarly combined. French
8384-614: The Caribbean that are collectively referred to as the French West Indies , namely Guadeloupe , Saint Barthélemy , Saint Martin , and Martinique . French is the official language of both French Guiana on the South American continent, and of Saint Pierre and Miquelon , an archipelago off the coast of Newfoundland in North America. French was the official language of the colony of French Indochina , comprising modern-day Vietnam , Laos , and Cambodia . It continues to be an administrative language in Laos and Cambodia, although its influence has waned in recent decades. In colonial Vietnam,
8515-411: The Chief Actuary's study of April 2007, noted above). The same study reports that the reserve fund was expected to run out by 2015. This impending pension crisis sparked an extensive review by the federal and provincial governments in 1996. As a part of the review, the federal government actively conducted consultations with the Canadian public to solicit suggestions, recommendations, and proposals on how
8646-408: The Empire, this local elite had been slowly abandoning Gaulish entirely, but the rural and lower class populations remained Gaulish speakers who could sometimes also speak Latin or Greek. The final language shift from Gaulish to Vulgar Latin among rural and lower class populations occurred later, when both they and the incoming Frankish ruler/military class adopted the Gallo-Roman Vulgar Latin speech of
8777-416: The Germanic Frankish language , which non-exhaustively included the use in upper-class speech and higher registers of V2 word order , a large percentage of the vocabulary (now at around 15% of modern French vocabulary ) including the impersonal singular pronoun on (a calque of Germanic man ), and the name of the language itself. Up until its later stages, Old French , alongside Old Occitan , maintained
8908-402: The Governor General in the Session in which such Vote, Resolution, Address, or Bill is proposed. ... 125 . No Lands or Property belonging to Canada or any Province shall be liable to Taxation. Since the 1930 Supreme Court of Canada ruling in Lawson v. Interior Tree Fruit and Vegetables Committee of Direction , taxation is held to consist of the following characteristics: In order for
9039-437: The Province in order to the raising of a Revenue for Provincial Purposes. ... 9. Shop, Saloon, Tavern, Auctioneer, and other Licences in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes. In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax . The powers of taxation are circumscribed by ss. 53 and 54 (both extended to
9170-410: The Social Security Tribunal. All CPP benefits in pay are indexed annually to the Consumer Price Index. From 1966 to 1986, the contribution rate was 3.6%. The rate was 1.8% for employees (and a like amount for their employers) and 3.6% in respect of self-employed earnings. Contribution rates began rising by 0.2% per year in 1987. By 1997, this had reached combined rates of 6% of pensionable earnings. By
9301-405: The age of 65 who become disabled in a severe and prolonged fashion, and a monthly survivor's pension to the spouse or common-law partners of contributors who die (having made sufficient contributions). An application must be filed at least six months in advance in order to receive CPP benefits. If an application for disability pension is denied, an appeal can be made for reconsideration, and then to
9432-448: The base portion of the benefit. These calculations are similar but follow different formulae. When calculating the base portion of the CPP, there is a general drop-out provision that enables the lower-earnings years in a contributor's contributory period to be dropped from the calculation of the average. Since 2014, the lowest 17% of earnings are dropped in this way, accounting for up to eight years of contributory earnings. Benefits under
9563-403: The benefits it receives. Contributions made to the enhancement will be directed into a separate account. The chief actuary submits a report to Parliament every three years on the financial status of the plan. Future reports will report on both the base and enhanced components of the plan. As noted in the 27th Actuarial Report on the Canada Pension Plan, if one uses the "closed group approach",
9694-414: The corporate capital tax was eliminated July 1, 2010 for all corporations, although it was eliminated effective January 1, 2007, for Ontario corporations primarily engaged in manufacturing or resource activities. In British Columbia the corporate capital tax was eliminated as of April 1, 2010. From 1932 until 1951, Canadian companies were able to file consolidated tax returns , but this was repealed with
9825-641: The country near French-speaking Quebec, however, it is the foreign language more commonly taught. Vowel phonemes in French Taxation in Canada Under the Constitution Act, 1867 , taxation powers are vested in the Parliament of Canada under s. 91(3) for: 3. The raising of Money by any Mode or System of Taxation. The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: 2. Direct Taxation within
9956-502: The declining share of the workforce that was covered by an employer defined-benefit pension plan, which had fallen from 48% of men in 1971 to 25% by 2011. They were given additional impetus by moves on the part of the government of Ontario to launch the Ontario Retirement Pension Plan , a supplementary provincial pension plan intended to begin in 2018. Unlike the existing, or base, CPP, the enhancement to
10087-699: The definition of "direct taxation" is read with s. 92(2)'s requirement that it be levied "within the Province", it has been held that: Allard Contractors Ltd. v. Coquitlam (District) held that: Federal taxes are collected by the Canada Revenue Agency (CRA). Under tax collection agreements, the CRA collects and remits to the provinces: The Agence du Revenu du Québec collects the GST in Quebec on behalf of
10218-519: The demographic prospects of the French-speaking nations of Africa, researcher Pascal-Emmanuel Gobry wrote in 2014 that French "could be the language of the future". However, some African countries such as Algeria intermittently attempted to eradicate the use of French, and as of 2024 it was removed as an official language in Mali and Burkina Faso . Significant as a judicial language, French
10349-536: The direction of then Finance Minister Paul Martin , CPP Investments (CPPI) was created in 1997 as an organization independent of the government to monitor and invest the funds held by the CPP. In turn, the CPPI created the CPP Reserve Fund. The CPP Investment Board is a Crown corporation created by an Act of Parliament. It reports quarterly on its performance, has a professional management team to oversee
10480-483: The earnings threshold will be phased in over two years starting in 2024. Workers and their employers will contribute 4% on earnings in this range (i.e., earnings above the normal earnings limit and below the new, higher one). To ease the impact of the increased contribution on near-term disposable income, worker contributions will become tax-deductible. The base CPP is funded on a "steady-state" basis, with its current contribution rate set so that it will remain constant for
10611-448: The economic power of the countries using the language, the number of major areas in which the language is used, and the linguistic prestige associated with the mastery of the language (Weber highlighted that French in particular enjoys considerable linguistic prestige). In a 2008 reassessment of his article, Weber concluded that his findings were still correct since "the situation among the top ten remains unchanged." Knowledge of French
10742-594: The elites primarily spoke French, while many servants who worked in French households spoke a French pidgin known as " Tây Bồi " (now extinct). After French rule ended, South Vietnam continued to use French in administration, education, and trade. However, since the Fall of Saigon and the opening of a unified Vietnam's economy, French has gradually been effectively displaced as the first foreign language of choice by English in Vietnam. Nevertheless, it continues to be taught as
10873-464: The employee contribution, effectively doubling the employee's contributions. Self-employed workers must pay both halves of the contribution, or 9.9% of their pensionable income, when filing their income tax return. These rates have been in effect since 2003. The federal government and its provincial counterparts moved to enhance the Canada Pension Plan to provide working Canadians with more income in retirement. These changes were principally motivated by
11004-579: The federal government, and remits it to Ottawa. The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916 (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918). It was replaced in 1917 by the Income War Tax Act, 1917 (covering personal and corporate income earned from 1917 onwards). Similar taxes were imposed by
11135-545: The federal tax benefits are paid from the QPP. The QPP's contribution rate was 9.9% prior to 2012. In accordance with the 2011–12 Budget of the Government of Quebec, the contribution rate was increased by 0.15% per year for six years from 2012 to 2017. Consequently, the contribution rate increased to 10.8% for 2017 and subsequent years. French language French ( français [fʁɑ̃sɛ] or langue française [lɑ̃ɡ fʁɑ̃sɛːz] )
11266-516: The first government authority to adopt Modern French as official was the Aosta Valley in 1536, while the Ordinance of Villers-Cotterêts (1539) named French the language of law in the Kingdom of France . During the 17th century, French replaced Latin as the most important language of diplomacy and international relations ( lingua franca ). It retained this role until approximately the middle of
11397-512: The foreign tax credit, which allows taxpayers to deduct from their Canadian income tax otherwise payable from the income tax paid in other countries. A citizen who is currently not a resident of Canada may petition the CRA to change her or his status so that income from outside Canada is not taxed. Non-residents of Canada with taxable earnings in Canada (e.g. rental income and property disposition income) are required to pay Canadian income tax on these amounts. Rents paid to non-residents are subject to
11528-915: The former Yugoslavia , International Criminal Tribunal for Rwanda , the International Tribunal for the Law of the Sea the International Criminal Court and the World Trade Organization Appellate Body . It is the sole internal working language of the Court of Justice of the European Union , and makes with English the European Court of Human Rights 's two working languages. In 1997, George Weber published, in Language Today ,
11659-829: The gender of the corresponding word in Gaulish. The estimated number of French words that can be attributed to Gaulish is placed at 154 by the Petit Robert , which is often viewed as representing standardized French, while if non-standard dialects are included, the number increases to 240. Known Gaulish loans are skewed toward certain semantic fields, such as plant life ( chêne , bille , etc.), animals ( mouton , cheval , etc.), nature ( boue , etc.), domestic activities (ex. berceau ), farming and rural units of measure ( arpent , lieue , borne , boisseau ), weapons, and products traded regionally rather than further afield. This semantic distribution has been attributed to peasants being
11790-453: The highest rates of taxes on cigarettes and alcohol in the world, constituting a substantial share of the retail total price of cigarettes and alcohol paid by consumers. These are sometimes referred to as sin taxes . It is generally accepted that higher prices help deter consumption of these items, which increase health care costs stemming from their use. The vehicle air conditioner tax is currently set at $ 100 per air conditioning unit. At
11921-419: The imposition of a tax by a delegated body or individual, then the requirements of the principle of “no taxation without representation” will be met. In such a situation, the delegated authority is not being used to impose a completely new tax, but only to impose a tax that has been approved by the legislature. The democratic principle is thereby preserved in two ways. First, the legislation expressly delegating
12052-477: The imposition of a tax must be approved by the legislature. Second, the government enacting the delegating legislation remains ultimately accountable to the electorate at the next general election. In Westbank First Nation v. British Columbia Hydro and Power Authority , the SCC declared that a government levy would be in pith and substance a tax if it was "unconnected to any form of a regulatory scheme." The test for
12183-669: The introduction of the business loss carryover rules. In 2010, the Department of Finance launched consultations to investigate whether corporate taxation on a group basis should be reintroduced. As no consensus was reached in such consultations, it was announced in the 2013 Budget that moving to a formal system of corporate group taxation was not a priority at this time. Canadian residents and corporations pay income taxes based on their world-wide income. Canadians are in principle protected against double taxation receiving income from certain countries which gave agreements with Canada through
12314-401: The language are very closely related to those of the rest of the French-speaking world. French is the second most commonly spoken language in Canada and one of two federal official languages alongside English. As of the 2021 Canadian census , it was the native language of 7.7 million people (21% of the population) and the second language of 2.9 million (8% of the population). French
12445-479: The language, although it has now given way to Tamil and English. A former French mandate , Lebanon designates Arabic as the sole official language, while a special law regulates cases when French can be publicly used. Article 11 of Lebanon's Constitution states that "Arabic is the official national language. A law determines the cases in which the French language is to be used". The French language in Lebanon
12576-612: The language. The Act applies to areas of the province where there are significant Francophone communities, namely Eastern Ontario and Northern Ontario . Elsewhere, sizable French-speaking minorities are found in southern Manitoba, Nova Scotia , Prince Edward Island and the Port au Port Peninsula in Newfoundland and Labrador, where the unique Newfoundland French dialect was historically spoken. Smaller pockets of French speakers exist in all other provinces. The Ontarian city of Ottawa ,
12707-479: The last to hold onto Gaulish. The beginning of French in Gaul was greatly influenced by Germanic invasions into the country. These invasions had the greatest impact on the northern part of the country and on the language there. A language divide began to grow across the country. The population in the north spoke langue d'oïl while the population in the south spoke langue d'oc . Langue d'oïl grew into what
12838-494: The maximum amount in 2019 was $ 1,154.58 per month. Monthly benefits are adjusted every year based on the Consumer Price Index. CPP benefit payments are taxable as ordinary income. The standard age for receiving the retirement pension is age 65; however, individuals may begin collecting a permanently reduced pension as early as age 60 or defer payment until age 70 to increase the monthly payment. For those who take
12969-683: The maximum income covered by the CPP will increase by 14% by 2025 (projected by the Chief Actuary of Canada to be $ 79,400 in 2025, compared to the projected normal limit of $ 69,700 in the same year in the 28th Actuarial Report on the CPP). The combination of the increased replacement rate and increased earnings limit will result in individuals receiving retirement pensions that are 33% to 50% higher, depending on their earnings across their working years. (The maximum retirement pension will increase by 50% but will require 40 years of contributions on earnings at
13100-408: The mid-1990s, the 3.6% contribution rate was not sufficient to keep up with Canada's aging population, and it was concluded that the "pay-as-you-go" structure would lead to excessively high contribution rates within about 20 years, due to Canada's changing demographics , increased life expectancy , a changing economy , benefit improvements, and increased usage of disability benefits (all referenced in
13231-585: The month of payment to the non-resident, the payer will be subject to penalties and interest on the unpaid amounts. Employers are required to remit various types of payroll taxes to the different jurisdictions they operate in: The federal government levies a value-added tax of 5%, called the Goods and Services Tax (GST), and, in five provinces, the Harmonized Sales Tax (HST). The provinces of British Columbia , Saskatchewan , and Manitoba levy
13362-410: The most significant sources of revenue for those levels of government accounting for over 45% of tax revenue. The federal government charges the bulk of income taxes with the provinces charging a somewhat lower percentage, except in Quebec. Income taxes throughout Canada are progressive with the high income residents paying a higher percentage than the low income. Where income is earned in the form of
13493-420: The necessity and means to annihilate the patois and to universalize the use of the French language". When public education was made compulsory , only French was taught and the use of any other ( patois ) language was punished. The goals of the public school system were made especially clear to the French-speaking teachers sent to teach students in regions such as Occitania and Brittany . Instructions given by
13624-462: The new maximum.) Workers earning the 2016 maximum covered wage of $ 54,900 a year would receive an additional $ 4,390 annually (approximately $ 365.83 monthly). To finance the expanded pensions and maintain the soundness of the plan, contributions to the CPP by workers and their employers will each rise 1% from current levels to 5.95% over the existing band of covered earnings. This increase will be phased in over five years starting in 2019. The increase to
13755-399: The next 75 years, by accumulating a reserve fund sufficient to stabilize the asset/expenditure and funding ratios over time. This system is a hybrid between a fully funded one and a " pay-as-you-go " plan. In other words, assets held in the CPP fund are by themselves insufficient to pay for all future benefits accrued to date but sufficient to prevent contributions from rising any further. While
13886-589: The official use or teaching of French. It is spoken as a first language (in descending order of the number of speakers) in France; Canada (especially in the provinces of Quebec, Ontario, and New Brunswick); Belgium ( Wallonia and the Brussels-Capital Region ); western Switzerland (specifically the cantons forming the Romandy region); parts of Luxembourg; parts of the United States (the states of Louisiana, Maine, New Hampshire, and Vermont); Monaco;
14017-488: The operation of various aspects of the CPP reserve fund and to plan changes in direction, and a board of directors that is accountable to but independent from the federal government. The board reports annually to Parliament through the federal Minister of Finance . Quebec is the only province that opted out of the CPP upon its formation in 1965; the government of Quebec runs its own pension program. The Quebec Pension Plan ( QPP ; French: Régime des rentes du Québec; RRQ )
14148-534: The other main foreign language in the Vietnamese educational system and is regarded as a cultural language. All three countries are full members of La Francophonie (OIF). French was the official language of French India , consisting of the geographically separate enclaves referred to as Puducherry . It continued to be an official language of the territory even after its cession to India in 1956 until 1965. A small number of older locals still retain knowledge of
14279-426: The pension early (the majority), the reduction factor is 0.6% for each month that benefits are received before age 65 (to a maximum reduction of 36%, at age 60). For those who defer, the adjustment rate is 0.7% for each month that one delays in receiving it, to a maximum increase of 42% at age 70. There is no financial benefit to delaying beyond age 70. The CPP also provides disability pensions to eligible workers under
14410-408: The plan has an enormous unfunded liability. As of December 31, 2015, the CPP's unfunded liability was $ 884 billion, which is the difference between its liabilities ($ 1.169 trillion) and its assets ($ 285 billion). While the unfunded liability has been increasing with every published Actuarial Report, the assets as a percentage of liabilities using the closed group approach has also been increasing since
14541-471: The preferred language of certain institutions or administrations such as the Court of Justice of the European Union , where it is the sole internal working language, or the Directorate-General for Agriculture . Since 2016, Brexit has rekindled discussions on whether or not French should again hold greater role within the institutions of the European Union. A leading world language , French
14672-641: The provinces by s. 90), and 125, which state: 53 . Bills for appropriating any Part of the Public Revenue, or for imposing any Tax or Impost, shall originate in the House of Commons. 54 . It shall not be lawful for the House of Commons to adopt or pass any Vote, Resolution, Address, or Bill for the Appropriation of any Part of the Public Revenue, or of any Tax or Impost, to any Purpose that has not been first recommended to that House by Message of
14803-500: The provinces in the following years. Municipal income taxes existed as well in certain municipalities, but such taxation powers were gradually abolished as the provinces established their own collection régimes, and none survived the Second World War , as a consequence of the Wartime Tax Rental Agreements. Both the federal and provincial governments have imposed income taxes on individuals, and these are
14934-471: The rest largely speak French as a first language. As a French Creole language , Haitian Creole draws the large majority of its vocabulary from French, with influences from West African languages, as well as several European languages. It is closely related to Louisiana Creole and the creole from the Lesser Antilles . French is the sole official language of all the overseas territories of France in
15065-413: The sum of (1) the CPP's current assets and (2) the present value of future contributions for the next 150 years, totalling $ 2.544 trillion. Unlike most pension plans, the unfunded liability is not reported on the balance sheet of the Canada Pension Plan's financial statements. Consequently, the balance sheet reports that the CPP's assets exceed its liabilities by $ 269 billion as of March 31, 2015. Under
15196-416: The tax is related or relateable, directly or indirectly, to a unit of the commodity or its price, imposed when the commodity is in course of being manufactured or marketed, then the tax tends to cling as a burden to the unit or the transaction presented to the market. However much, in any case, these may be actually "intended" or "expected" to be passed on, it is now settled that they are to be so treated. When
15327-466: The total number of French speakers will reach approximately 500 million in 2025 and 650 million by 2050, largely due to rapid population growth in sub-Saharan Africa . OIF estimates 700 million French speakers by 2050, 80% of whom will be in Africa. In a study published in March 2014 by Forbes , the investment bank Natixis said that French could become the world's most spoken language by 2050. In
15458-679: The two official languages—along with Dutch —of the Brussels-Capital Region , where it is spoken by the majority of the population (approx. 80%), often as their primary language. French is one of the four official languages of Switzerland, along with German, Italian, and Romansh , and is spoken in the western part of Switzerland, called Romandy , of which Geneva is the largest city. The language divisions in Switzerland do not coincide with political subdivisions, and some cantons have bilingual status: for example, cities such as Biel/Bienne and cantons such as Valais , Fribourg and Bern . French
15589-508: The urban intellectual elite. The Gaulish language likely survived into the sixth century in France despite considerable Romanization . Coexisting with Latin, Gaulish helped shape the Vulgar Latin dialects that developed into French contributing loanwords and calques (including oui , the word for "yes"), sound changes shaped by Gaulish influence, and influences in conjugation and word order. Recent computational studies suggest that early gender shifts may have been motivated by
15720-485: The use of French in official government publications, public education except in specific cases, and legal contracts; advertisements must bear a translation of foreign words. In Belgium, French is an official language at the federal level along with Dutch and German. At the regional level, French is the sole official language of Wallonia (excluding a part of the East Cantons , which are German-speaking ) and one of
15851-536: The workplace. In 2011, Bloomberg Businessweek ranked French the third most useful language for business, after English and Standard Mandarin Chinese . In English-speaking Canada, the United Kingdom, and Ireland, French is the first foreign language taught and in number of pupils is far ahead of other languages. In the United States, French is the second-most commonly taught foreign language in schools and universities, although well behind Spanish. In some areas of
15982-402: The world's French-speaking population lives in Africa. According to a 2023 estimate from the Organisation internationale de la Francophonie , an estimated 167 million African people spread across 35 countries and territories can speak French as either a first or a second language . This number does not include the people living in non-Francophone African countries who have learned French as
16113-485: Was $ 58,700 as of 2020. However, under changes being phased in by 2025, the pension benefit will rise to 33.33% of earnings on which contributions were made, and the maximum amount of income covered by the CPP will rise by 14% from the projected 2025 limit of $ 69,700 to $ 79,400. The CPP enhancement will serve as a top-up to the existing, or base, CPP. For individuals who work and make contributions in 2019 or later, enhanced components of benefits will be calculated and added to
16244-417: Was also influenced by native Celtic languages of Northern Roman Gaul like Gallia Belgica and by the ( Germanic ) Frankish language of the post-Roman Frankish invaders. Today, owing to the French colonial empire , there are numerous French-based creole languages , most notably Haitian Creole . A French-speaking person or nation may be referred to as Francophone in both English and French. French
16375-819: Was during the period of the Crusades in which French became so dominant in the Mediterranean Sea that became a lingua franca ("Frankish language"), and because of increased contact with the Arabs during the Crusades who referred to them as Franj , numerous Arabic loanwords entered French, such as amiral (admiral), alcool (alcohol), coton (cotton) and sirop (syrop), as well as scientific terms such as algébre (algebra), alchimie (alchemy) and zéro (zero). Within Old French many dialects emerged but
16506-497: Was endorsed by Iacobucci J in Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General) , and he further stated: The delegation of the imposition of a tax is constitutional if express and unambiguous language is used in making the delegation. The animating principle is that only the legislature can impose a new tax ab initio . But if the legislature expressly and clearly authorizes
16637-400: Was gradually adopted by the inhabitants of Gaul. As the language was learned by the common people, it developed a distinct local character, with grammatical differences from Latin as spoken elsewhere, some of which is attested in graffiti. This local variety evolved into the Gallo-Romance tongues, which include French and its closest relatives, such as Arpitan . The evolution of Latin in Gaul
16768-652: Was known in the Occitan-speaking region as Vergonha . Spoken by 19.71% of the European Union's population, French is the third most widely spoken language in the EU, after English and German and the second-most-widely taught language after English. Under the Constitution of France , French has been the official language of the Republic since 1992, although the Ordinance of Villers-Cotterêts made it mandatory for legal documents in 1539. France mandates
16899-621: Was not a valid tax. The question of whether a tax is "direct taxation" (and thus falling within provincial jurisdiction) was summarized by the Judicial Committee of the Privy Council in The Attorney General for Quebec v Reed , where Lord Selborne stated: The question whether it is a direct or indirect tax cannot depend on those special events which may vary in particular cases; but the best general rule
17030-594: Was shaped by its coexistence for over half a millennium beside the native Celtic Gaulish language , which did not go extinct until the late sixth century, long after the fall of the Western Roman Empire . The population remained 90% indigenous in origin; the Romanizing class were the local native elite (not Roman settlers), whose children learned Latin in Roman schools. At the time of the collapse of
17161-570: Was the language they use the most at home rose from 67% at the 2007 census to 74% at the 2017 census. In Wallis and Futuna, the percentage of the population who reported that French was the language they use the most at home rose from 10% at the 2008 census to 13% at the 2018 census. According to a demographic projection led by the Université Laval and the Réseau Démographie de l'Agence universitaire de la Francophonie ,
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