Relief From Tax Penalties and Interest

The best way to not have to pay tax penalties or interest to the Canada Revenue Agency (CRA) is to file your income tax return on time and to pay your taxes when they are due. However, if exceptional circumstances beyond your control have made it extremely difficult or impossible for you to do that, you can submit a written request to the CRA asking that penalties or interest (not taxes) be canceled or waived. Taxpayer relief provisions in Canadian income tax legislation make a provision for the Minister of National Revenue to grant full or partial relief from penalty or interest payments at his/her discretion, although it is by no means handed out easily. Even if you cant pay your taxes in full, file your income tax return anyway. Before the CRA will even look at an application for relief from penalties or interest, all of your tax returns need to be filed. Deadline for Requesting Taxpayer Penalty or Interest Relief In order to be considered for relief, a request must be made within 10 years from the end of the calendar year in which the tax year or fiscal period at issue ended. Reasons Tax Penalties or Interest May Be Cancelled or Waived The CRA considers four different types of situation when considering relief from tax penalties or interest. Extraordinary Circumstances: These can include disasters, such as a flood or fire which destroyed your tax records; civil disturbances or disruption in services, such as a riot or postal strike; a serious accident or illness; or serious emotional or mental distress such as a death in the family. The circumstances of some divorces could fall into this category also.Actions by the CRA: This category is for delays that were caused primarily by the CRA. Examples are if a taxpayer was not informed within a reasonable time that an amount was owing; if a taxpayer was given incorrect information; and unreasonable and extended delays in the resolution of an objection or an appeal, or in the completion of an audit.Inability to Pay for Financial Hardship: In these situations, financial hardship means that penalties or interest are causing such hardship that the taxpayer cant provide for basic necessities such as food, rent or medical assistance. Another situation might be if tax interest or pen alties are preventing the taxpayer from ever paying taxes owing. This category requires full financial disclosure and extensive and detailed supporting documentation. Taxpayers are expected to borrow money and to sell assets if possible to meet their tax obligations.Other Circumstances: For unique situations not covered by the other categories. How to Submit a Request for Taxpayer Relief The best way to submit your request is to use the form provided by the CRA: RC4288, Request for Taxpayer Relief Be sure to read Information to Assist in Completing this Form on the last page of the form for definitions and guidance. Examples of the supporting documents that are required to support your request are also given in that section. You can also write a letter and send it to the correct address. Clearly, mark TAXPAYER RELIEF on the envelope and on your correspondence. Whether you use the form or write a letter, make sure to include a complete description of the circumstances and your tax information. Make your case in as straightforward, factual and complete a manner as possible. The CRA provides a list of information to include with your request. More on Taxpayer Relief on Penalties and Interest For detailed information on Taxpayer Relief Provisions see the CRA Guide Information Circular: Taxpayer Relief Provisions IC07-1. See Also: Penalties for Filing Your Canadian Income Taxes LateWays to Pay Your Canadian Personal Income Taxes

A New Middle Class Government And The Declaration Of The...

Dylan Johnson APUSH Final Research Paper From the election of a new middle class government and the declaration of the Second Spanish Republic in 1931 until the outbreak of the Spanish Civil War in 1936, Spanish society struggled to establish a stable, representative democracy for only the second time in its long political history. With the spread of industrialization, the rise of a new working class, and the emergence of a new era of political movements, ideals, and philosophical ideologies or â€Å"isms† throughout Europe and the United States—communism, socialism, marxism, anarchism, fascism, etc., Spanish society grappled to find common ground between more traditional and conservative political groups—the Catholic church, the†¦show more content†¦The war also embroiled many other European and world nations and pitted supporters and opponents of democracy, fascism, communism, and anarchy against each other in what many critics have labeled a prelude to World War II. The Spanish Civ il War, choking the unity of the United States, exacerbated already present political and public rifts of the nation, bringing into question the claimed neutrality of America throughout the three-year war. Although the Spanish Republican government had been democratically elected and the Nationalist side was allied with and receiving support from Mussolini’s Italy and Hitler’s Germany, who guaranteed a Franco victory along as a result of their support rather than supporting the Republic, the American government approved an official Act of Neutralityi. US diplomatic officials in Spain were even told to refrain from any interference with the unfortunate Spanish situation.ii The United States viewed their role in the conflict as one of keeping Democratic European nations from embarrassing themselves in the attempt to â€Å"localize the Spanish Civil War.†iii Although Germany and Italy officially agreed to this stance of non-intervention, German aircraft was used to bomb the innocent Republican town of Guernica, murdering 800 townsfolk, mostly women and children, while the majority of the town’s men were away working in the fields.iv The city, too small to be of any military threat to

Cooperation Competitors and Product Innovation

Question: Discuss about the Cooperation Competitors and Product Innovation. Answer: Introduction The competitive environment is effective for the organization for gaining the competitive advantage. This report aims to analyze the marketing and competitive environment of the Australian National University (ANU). This report focuses on the segmentation and target, marketing mix analysis. PEST analysis, Competitor analysis, SWOT analysis, and brand position. These factors are ensured to evaluate the competitive analysis of the University in respect of strategic performance. In consequence, it can be effective to take a strong decision. Background of Australian National University Australian National University (ANU) is one of the top leading universities in the world. ANU has also tied up with the government for providing better resources to its students (Australian National University, 2017). ANU focuses on the research asset, education approach and it ensures that graduates have potential to face the global challenges by using his abilities. Company offers the various graduate and postgraduate programs for the national and international students. Further, ANU creates the value for the community and staff through different ideas and research (Australian National University, 2017). ANU strategic plan is to represent its priorities and liability towards the nation. In order to increase the student opportunities, ANU has an alliance with other Australian universities, government, nonprofit organizations, and global universities. For instance, strategic alliance I.e. Association of Pacific Rim University, edX, and a group of eight through ANU has also national a lliances such as Charles Darwin University, University of Canberra, and University of Newcastle. Thus, past academic performance of the ANU has been specified, that it effective for the ANU to gain a competitive advantage in the global market. ANU is also followed the corporate governance laws for best practices in the Australia. Currently, 10052 students are enrolled in the undergraduate program, and 10840 students are enrolled in the postgraduate courses. ANU marketing plan is to develop the effective strategy to improve the postgraduate students skill and ability. Along with this, increasing the students, increasing the University courses awareness, and razing the Ph.D. program students, these are some marketing plan of the University (Australian National University, 2017). Overall marketing summary of the ANU is to keep focusing towards the effective communications with students for raising the students capabilities. Demand assessment refers the higher education in the University with highly qualified staff. University demand is to increase the employability of students in entire world through effective education so that they can easily face the contemporary challenges during the work. Though, accommodation facility is one of the demand assessment factors of the ANU. Segmentation and Target Market Market segmentation of the Australian National University indicates that the primary benefits of the University can be a quality buyer instead of the value buyer and economy buyer. Concerning this, University used the quality buyer for segmentation, because it mainly focuses towards the quality education provides to its students regarding good learning environment, innovations, and research (Durango-Cohen and Balasubramanian, 2015). In adverse, ANU has less focused towards the other two segments. In terms of target market, ANU used the differentiation strategy where it targets the domestic and international students on the basis of different unique course programs. There are four types of marketing strategies that are used by the Australian National University such as product, price, place, and promotion. Concerning this, product refers to different courses and programs that are offered by the ANU such as graduate, postgraduate, and Ph.D. courses. The pricing strategy of the ANU is varying from domestic and international students. Along with this, University is also decided the fees on the basis of different aptitude exams like GMAT, SAT, and GRE. In spite of this, University has been fixed the pricing strategy for the Australian students through HECS-HELP (Australian National University, 2017). Further, Australian National University is situated in the Melbourne. For this, a primary criterion of the University regarding place strategy is to provide learning in the open environment and online study platform. This strategy is applied by the University in order to enlarge the student ratio. Besides this, there are different promotional channels a re available in the market that can be used by the University such as newspaper, online ads, social networking, digital signage, and flyers/posters. Promotion purpose of the University is to increase the presence of the University through quality education so that they can easily retain more students towards the excellence University courses (Huang and Sarigll, 2014). Political factor is significant for the ANU to improving the education system in Australia. Political stability exists in the Australia, which is quite effective for the ANU in terms of investing more amounts in research activates. Effective support of government policy helps the University to provide the quality education to the students (Klheim, 2014). While high employment rate exists in the Australia, which may help the ANU regarding more students enrolled in the various learning programs. High living standard of Australian people depicts the high education level in the country. Consequently, it enables the ANU to attract more students towards the different graduate and post graduate programs. Simultaneously, high education rate helps to retain more students. Beside this, in Australia government spent huge investment in the technology and research programs, this is very effective for the ANU in relation to enhance the level of student education (Ho, 2014). Though, innovations and Entrepreneurship supports the students in new startups. Concerning this, it provides education, consultancies, advice, and funding opportunities. Competitor Analysis Education sector is rising over the period, therefore; Australian market is very competitive in the educational sector. Consequently, it attracts more global and international students towards them. As a result, it identified that there are many competitors of the Australian National University such as the University of Melbourne, University of Sydney, University of New South Wales (UNSW), and University of Queensland (UQ). These Universities compete with each other regarding the same course program and fees for the purpose of capturing the large market area (Wu, 2014). Further, ANU provided the online postgraduate courses, which is effective to enhance the feasibility of the University. Moreover, ANU is more focused towards the research and innovation learnings, which helps to gain the competitive advantage. As per the research University analysis, different course programs of students are satisfied with University courses such as Arts and science. Though, ANU constant focuses towar ds the institution excellence, which increases the ANU presence across the Australia (Australian national University, 2017). Some other factors of the ANU strengthen the competitive edge of the ANU such as effective R D, teaching support, effective learning, and effective corporate governance. Below table depicts the strength, weakness, opportunity, and weakness of the Australian National University (ANU) as follows: SWOT Analysis of Australian National University Strength (S) Weakness (W) Strong image of the University 'on-campus' student experience Residence guarantee in the first year for undergraduate students Residence shortage in on campus Large competition among the same course colleges Ineffective market research and knowledge Poor image of Canberra has negative impacts on the ANU reputation Opportunity (O) Threats (T) New Australian government approaches towards the higher studies Need more finance source for Ph.D. scholar research. Reputation of ANU smash up through catastrophic event Declining the supporters regarding the students (Australian National University, 2017). Value and Brand Position Australian National University has already created the brand value in the Australia due to different factors such as quality education, staff, and environment, highly focused on research and innovation, and place. On the other hand, University is also created the value to the students through effective teaching methods (Baburkin, 2016). In the context of values, ANU staff builds the effective excellence in the University campus. Simultaneously, they foster to each student development so as to raise its capabilities and academic performances. Concerning this, staff develops the effective study culture so that it helps to develop large development opportunities. Further, values of the ANU are equity and diversity in order to provide same chance for all staff employees. This can be effectively done by ANU with the help of collaboration with colleges and service divisions. These values are quite helpful for the University to becoming the Australian leading University brand. Though, Unive rsity is also created the values for the community by using effective innovation ideas and research. This valued are quite effective to increase the brand value of the ANU (Gengler and Mulvey, 2017). Conclusion From the above analysis, it can be stated that the ANU is top ranked University in the Australia. Thereby, it segments the education on the basis of the quality aspect. Thereby, it targeted the domestic as well as international students. It has also identified that the effective marketing mix strategy helps to maximize the growth of University. Similarly, all PEST factors are favorable for the University Effective Research and higher education. The constant focus of University helps to gain the competitive advantage. Moreover, SWOT analysis is quite effective to analyze the issues that are affecting the University. Effective ideas and innovation created the value for the community and staff, which may help to raise the brand value of the University. References Australian National University (2017). About ANU [online] Retrieved from: https://www.anu.edu.au/about Australian National University (2017). Annual Report [online] Retrieved from: https://services.anu.edu.au/human-resources/respect-inclusion Australian National University (2017). Annual Report [online] Retrieved from: https://services.anu.edu.au/marketing-outreach/marketing-strategy/creating-a-marketing-plan Australian National University (2017). Annual Report [online] Retrieved from: https://services.anu.edu.au/planning-governance/planning-review/anu-it-strategy-2015-17 Baburkin, S. A., Talanov, S. L. and Lymarev, A. V. (2016). Vision of the Future and Values of University students.Biological sciences, 125. Durango-Cohen, E. J. and Balasubramanian, S. K. (2015). Effective Segmentation of University Alumni: Mining Contribution Data with Finite-Mixture Models.Research in Higher Education,56(1), 78-104. Gengler, C. E. and Mulvey, M. S. (2017). Planning pre-launch positioning: Segmentation via willingness-to-pay and means-end brand differentiators.Journal of Brand Management, 1-20. Ho, J. K. K. (2014). Formulation of a systemic PEST analysis for strategic analysis.European academic research,2(5), 6478-6492. Huang, R. and Sarigll, E. (2014). How brand awareness relates to market outcome, brand equity, and the marketing mix. InFashion Branding and Consumer Behaviors(pp. 113-132). Springer New York. Klheim, C., Jones, C. G., Plummer, J. A., Ghisalberti, E. L., Barbour, L. and Bohlmann, J. (2014). Foliar application of methyl jasmonate does not increase terpenoid accumulation, but weakly elicits terpenoid pathway genes in sandalwood (Santalum album L.) seedlings.Plant Biotechnology,31(5), 585-591. Wu, J. (2014). Cooperation with competitors and product innovation: Moderating effects of technological capability and alliances with universities.Industrial Marketing Management,43(2), 199-209.

Mars Essays (2177 words) - Mars, Shield Volcanoes, Pavonis Mons

Mars Mars Mars is the fourth planet from the sun and orbits the sun at a distance of about 141 million mi. Mars is named for the Roman god of war because it appears fiery red in the earth's night sky. Mars is a small planet that has about half the diameter of Earth and about one-tenth Earth's mass. The force of gravity on the surface of Mars is about one-third of that on Earth. Mars has twice the diameter and twice the surface gravity of Earth's moon. The surface area of Mars is almost exactly the same as the surface area of the dry land on Earth. The Martian day, or the time it takes Mars to rotate once on its axis, is about a half an hour longer than an Earth day. Its year, or the time it takes to revolve once around the sun, is about two Earth years long. Mars has two moons, Phobos and Deimos. THE INTERIOR OF MARS Scientists believe that Mars's interior consists of a crust, mantle, and core like Earth's interior, but they do not know the relative sizes of these components. Because no spacecraft has ever brought instruments that can study Mars's interior to the planet, the only real data that scientists have about the planet's structure are its mass, size, and the structure of the gravity field. Compared to Earth, Mars probably has a relatively thick crust. Beneath the surface is an area of volcanic activity in the northern hemisphere, it may be as thick as 80 mi. Beneath the landing site of the United States spacecraft Viking 2, it may be as thin as 9 mi. The core is probably consists of mostly iron, with a small amount of nickel. Other light elements, mainly sulfur, could exist in the core also. If so, the core may be quite large. Mars does not have a significant magnetic field, so scientists believe that Mars's core is probably solid. Mars does not, and probably did not ever, have active plate tectonics. Because Mars is so much smaller than Earth, it must cooled quickly after formation and the crust thickened, forming one solid piece and eliminating any possibility of plate tectonics as it was on and still is on Earth. Though the Martian crust is not broken into separate plates, Mars's liquid mantle has sculpted the planet's surface. The molten rock has broken through the crust to form volcanoes and its motion has cracked the crust to form large rifts. THE SURFACE OF MARS The surface of Mars would be a harsh place for humans, but it is more like the surface of Earth than any other planet. The temperature on Mars does not get much cooler than the temperature at Antarctica. At the surface it ranges from about -140? C to 15? C (about -225? F to 60? F). During most of the year wind speeds are normally low around 4.5 mph, but during dust storms they can approach 40 to 50 mph. These winds often originate in large basins in the southern hemisphere and carry large volumes of dust from the basins to other regions, sometimes covering the entire planet in the storm. The dust is not sandy, as in a sandstorm on the earth, but has the consistency of flour. The northern and southern hemispheres of Mars have different characteristics. The southern hemisphere has many impact craters and has a generally much higher elevation than the northern hemisphere. The southern highlands are probably the oldest ground on Mars. The northern hemisphere of Mars contains a much wider variety of geologic features, including large volcanoes, a great rift valley, and a variety of channels. The northern hemisphere also contains large expanses of relatively featureless plains. Mars has the largest volcano in the solar system, Olympus Mons. It is 16 mi high (almost twice as high as the earth's Mount Everest) and covers an area comparable to the state of Arizona. Near it, three other volcanoes almost as large-Arsia Mons, Pavonis Mons, and Ascraeus Mons-form a line running from southwest to northeast. These four volcanoes are the most noticeable features of a large bulge in the surface of Mars, called Tharsis. Another volcano, Alba Patera, is also part of the Tharsis