Related Research Articles
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties and other taxes on import and export. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security, and trade facilitation.
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury.
The Public Service Alliance of Canada is one of Canada's largest national labour unions. It is the largest union in the Canadian federal public sector. PSAC members work in every province and territory, and also work abroad in embassies and consulates.
The Fédération des travailleurs et travailleuses du Québec is the largest labour federation in Quebec in terms of its membership. It has over 500,000 members, who account for 44% of the unionised workers in Quebec. This ratio is 60% in the private sector, in which most members work. It also has many members in government agencies.
Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending March 31, 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
An honorarium is an ex gratia payment, i.e., a payment made, without the giver recognizing themself as having any liability or legal obligation to the recipient for their volunteered services, or for services for which fees are not traditionally required. It is a common remuneration practice in schools or sports clubs, for teachers and coaches. Another example includes the payment to guest speakers at a conference meeting to cover their travel, accommodation, or preparation time. Services for funerals and/or memorial services are often paid by honorarium, as the clergy and other people such as musicians who commonly have roles at these events, out of care, do not have a set fee for services to grieving families. Likewise, wedding officiants are sometimes paid through honorarium. When required, honorariums may be termed altarages, although an altarage may be paid to a church or parish rather than a person.
John Gordon was the president of Public Service Alliance of Canada, a public service union in Canada. John Gordon first joined PSAC in 1974 as a tradesperson with Public Works Canada.
The organizations listed below constitute the Canadian Labour Congress, the national federation of trade unions:
Due to the absence of the tax code in Argentina, the tax regulation takes place in accordance with separate laws, which, in turn, are supplemented by provisions of normative acts adopted by the executive authorities. The powers of the executive authority include levying a tax on profits, property and added value throughout the national territory. In Argentina, the tax policy is implemented by the Federal Administration of Public Revenue, which is subordinate to the Ministry of Economy. The Federal Administration of Public Revenues (AFIP) is an independent service, which includes: the General Tax Administration, the General Customs Office and the General Directorate for Social Security. AFIP establishes the relevant legal norms for the calculation, payment and administration of taxes:
The Public Service Alliance of Canada Building is a modernist elliptical office building in Ottawa, Ontario, constructed in 1968 as the national headquarters for the Public Service Alliance of Canada. Designed by Paul Schoeler of Schoeler & Heaton Architects, the 12-storey building is located at the intersection of Gilmour and Metcalfe. The building was a recipient of an Ontario Association of Architects Award. In 2000, the Royal Architectural Institute of Canada chose the building as one of the top 500 buildings produced in Canada during the last millennium.
Nycole Turmel is a Canadian politician who served as the member of Parliament (MP) for Hull—Aylmer from 2011 to 2015. A member of the New Democratic Party (NDP), Turmel served as the party's interim leader from 2011 to 2012.
The Agriculture Union is an affiliate of the Public Service Alliance of Canada (PSAC). It has more than 8,000 members who work for Canadian federal government departments and agencies such as the:
Nicholas Marcus Thompson is a Trinidadian-Canadian human rights advocate, union leader, and influential figure in the fight against systemic discrimination in Canada. Thompson has been at the forefront of advocating for the rights of Black Canadians, most notably through organizing the landmark $2.5 billion Black Class Action lawsuit against the federal Government of Canada. This lawsuit, filed on behalf of about 45,000 Black federal employees, challenged systemic discrimination in hiring and promotions, leading to profound changes in Canada’s employment legislation.
The Canada Employment and Immigration Union (CEIU) is a Canadian labour union, with over 30,000 members from across every Canadian Province and Territory. CEIU is affiliated with the Public Service Alliance of Canada (PSAC), and all CEIU members are automatically members of the PSAC. As affiliated, the PSAC is the bargaining agent for CEIU and other component unions for negotiations with the Treasury Board. CEIU is a member of the Program and Administrative Services (PA) group.
The Spanish Tax Administration Agency, commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and the European Union whose management is entrusted to it by law or agreement.
The Phoenix pay system is a payroll processing system for Canadian federal government employees, provided by IBM in June 2011 using PeopleSoft software, and run by Public Services and Procurement Canada. The Public Service Pay Centre is located in Miramichi, New Brunswick. It was first introduced in 2009 as part of Prime Minister Stephen Harper's Transformation of Pay Administration Initiative, intended to replace Canada's 40-year old system with a new, cost-saving "automated, off-the-shelf commercial system."
Nicholas Marcus Thompson Et Al V. His Majesty The King (T-1458-20) is a landmark case known as the Black Class Action filed with the Federal Court of Canada on December 1, 2020. It is the largest and most high-profile discrimination and harassment case related to employment in the federal public service. The $2.5-billion claim seeks damages on behalf of current and former Black public servants who were denied promotions because of their race and any Black individuals who have applied for jobs in the federal public service dating back to 1970 but were not successful due to their race.
The 2023 Canadian federal worker strike was a strike by Canadian federal workers who are members of the Public Service Alliance of Canada (PSAC). The strike took place between April 19 and May 3, 2023, although the Treasury Board bargaining units ended their strike on May 1.
Christopher Dale Joseph Aylward is a Canadian trade union leader. From St. John's, Newfoundland, Aylward has been national president of the Public Service Alliance of Canada (PSAC) since 2018. Prior to being elected president, He served as PSAC's national executive vice-president from 2012 to 2018. He began his career in the labour movement as a shop steward with PSAC affiliate Union of Taxation Employees while working at the St. John's Taxation Centre. He led PSAC during the 2023 Canadian federal worker strike, a two weeklong national work stoppage.
