rvzxq ivr evw©: qzv i revew`wnzvq p¨ ges dcvq on nbr... · 2012-06-21 · canadian revenue agency...

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Ges iPbv Gg. RvwKi Lvb, , wimvP© GÛ cwjwm bxbv kvgmyb bvnvi, G¨vwmmU¨ , wimvP© GÛ cwjwm RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq 30 gvP©, 2011

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Page 1: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

Ges iPbv

Gg. RvwKi Lvb, , wimvP© GÛ cwjwm

bxbv kvgmyb bvnvi, G¨vwmmU¨ , wimvP© GÛ cwjwm

RvZxq ivR evW©:

QZv I Revew`wnZvq P¨ Ges Dcvq

30 gvP©, 2011

Page 2: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

mvwe©K ivR¯^-wRwWwc AbycvZ: 5% (1973-74 A_©eQi); 11.3% (2007-08 A_©eQi)

2014-15 Af¨ ixY ivR¯-wRwWwc AbycvZ 14.1 j¶¨gvÎv wba©viY Kiv

cÖw¶Z

2

Ki-wRwWwc AbycvZ (2008)

30.5

8.5

17.7 15.5

20.5

10.6

15.3

49.7

39

0

15

30

45

60

fvi

Z

gvj

Øxc

kªxj

sKv

hy³

ivR

¨

Ki-wRwWwc AbycvZ

2009-10 RvZxq ivR evW© (GbweAvi) Ki-wRwWwc AbycvZ gvÎ 8.96 kZvsk

2009-10 mvwe©K I Ki ivR GbweAvi cwigvY h_v Ges 76.7%

Page 3: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

AvqKi, g~j¨ Ki (g~mK) Ges ïé Lmov

¨vM

AbjvBb g~mK iwR ÷ªkb; ch©vq g~mK Awdm vcb

Ô¯úU ¨ Pvjy

Kg©x ¨vM

Ki e¨ Rb¨ GgAvBGm

¨

Ki- gjvi I Ki Ges cÖKvk

Ki cyi Ges ÔKi-KvW©Õ bxwZ

wKQz miKvwi mev hgb, we`y¨r Ges M¨ wUAvBGb _vKv eva¨Zvg~jK Kiv

mxwgZ Ki cÖ vb; Ges K¨vk iwR÷ªvi (BwmAvi) Pvjy

g~mK duvwK/ Avw_©K kvw¯i cwigvY ×

GbweAvi Gi mv¤úÖwZK

3

Page 4: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖw¶Z

0

2

4

6

8

10

12

14

16

18

20

1972-73

1973-74

1974-75

1975-76

1976-77

1977-78

1978-79

1979-80

1980-81

1981-82

1982-83

1983-84

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-'0

0

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

(%

)

A_© eQi

Ki ivR¯^ I wRwWwc AbycvZ GbweAvi Ki ivR¯^ I wRwWwc AbycvZ

A , Ki e¨ mKj LvZmg~n `yb©xwZ miKvwi e¨ AcÖZzj|

ÔÔ33% bvix ¨v³v Ki mbv³KiY b¤^i (wUAvBGb) yb©xwZ ev wkKvi ; 1wU

wUAvBGb 1,913 UvKv Nyl cÖ vb ( Ae Kgvm© GÛ

BÛvw÷ªÕi 2010 Gi Rwic)

4

Page 5: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖvq 27 j¶ wUAvBGb ga¨ gvÎ GK-ZZxqvsk wbqwgZ AvqKi wiUvY© cÖ vb

2007 Ges 2010 wUAvBwe cwiPvwjZ yb©xwZ welqK RvZxq Lvbv , Ki

Ges Dfq RwicKZ Lvbvmg~n `yb©xwZ Ges nqivwbi wkKvi

RwicKZ DËi`vZvi ÔÔ75% Ki e¨ RwUj Ges 54% DËi`vZv ïévqb c×wZ cÖvqB

axi I weiw³KiÕÕ M­vevj © 2010)

wcGmAvB `yb©xwZ ,ïé (wUAvBwe, 2008)

QZv I Revew`wnZvi NvUwZ Ges Ki duvwKi Aeva (ivR Kwgkb

©, 2003) |

cÖkvmwbK e¨ Revew`wnZvi mywbw`©ó Ges Zv ev¯ cÖvwZôvwbK

`vqe×Zvi NvUwZ

Kiv`vZvi myweavi ivR¯^ cÖvavb¨ qv I wbæ eZb - gZvi Ace¨envi

cÖw¶Z

5

Page 6: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

¨mg~n

RvZxq ivR © bxwZMZ, AvBbMZ Ges cÖvwZôvwbK we`¨gvb mgm¨v, m¤¢vebv I

P¨ Ges Gi KviYmg~n mywbw`©óKiY;

Awbqg cÖ Ë mevi ¸YMZ gvb hvPvB Kiv; Ges

QZv Ges Revew`wnZvq P¨ mycvwik cÖYqb Kiv|

6

Page 7: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cwigvbMZ I ¸YMZ Dfq Z_¨ - cÖZ¨

GwcÖjÕ07 -

Ki`vZvi aib ` msL¨v bgybv wbe©vPb

AvqKi¨w³ ch©vq (162)

(98)170

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ePqb

bgybvqbg~mK

ckvRxex vKvb, vKvb,

¶z`ª I gvSvwi ¨v³v318

ïévqb 135 ePqb

×wZ

- 20 Ryb, 2008

7

e¨emvqx I e¨w³ Ki`vZvi dvKvm wWmKvkb (GwcÖj 2010) -4wU

g~L¨ Z_¨ Km÷vwW- RvZxq

AvqKi AvBbRxex, e¨w³ Ki`vZv, wk¶vwe`,

Ab¨vb¨ Drmmg~n - AvBb/wewaweavb

Page 8: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

bxwZwba©viYx P¨ : wbæ Ki-wRwWwc KviY I cÖfve

Rb¨ LyeB

mvgvb¨ cwigvY

hvMvb

mvnvh¨ Ges

vbxq Dci

wbf©iZv hvIqv

KvswLZ bwZK

× Ges bv

nIqv

Avw_©K `vq Ges

× cvIqv

Ki ivR¯^

×

cÖvavb¨ qv

(35 Ki-wRwWwci

AbycvZ gvÎ 6.5% ×

)

wbæ Ki-

ivR¯^ msMÖn

wbæ Ki-wRwWwc

KviYmg~n

Ki duvwK Ges g~mK AvZ¥mvr

Ki-wRwWwc × `xN gqv`x j¶¨

bv _vKv

Ki AvZ¥mvr/duvwKi Rb¨ g~jK

kvw¯i weavb bv _vKv/kvw¯ bv nIqv

¨/webv evavq UvKv

DcvR

Ki Av`vqKvix Ges m¤¢ve¨ Ki

cÖ`vbKivixi ¨

bv _vKv

Ki RwUjZv, nqivwbi fq

Ki AeKvk myweavi Ace¨envi

RwUj Ki AvBb Ges `yb©xwZi

cÖZ¨¶ Ki I LvZ Kg Ki

Dci Ki-fvi

Drm AvIZvq Kg msL¨K cY¨

Ki AcªZyj myweav

Ki bv Iqvi wZ;

`ye©jZv

ch©vß Rbej bv _vKv

8

cÖfve

Page 9: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

Ki duvwK I bvbv Dcvq

cÖK Avq eZb Mvcb Kiv

AvZ¥xq-¯^ c­U, d¬¨vU, wWwcGm I Ab¨vb¨ eÛ Kbv

¨ Avq Mvcb Ges avi m¤ú` µq I MVb

Kigy³ Avq ¨, R¡vjvwb/ cwienb)

AvIZvgy³ UvKv e¨q Tax Heaven) A_© cvPvi

we ¨emvq

Kg msL¨ cÖ k©b

bxwZwba©viYx P¨

Ki duvwK I cwigvY

2009-10 A_© Ki duvwK/ cwigvY cÖvq KvwU UvKv, hv GbweAvi

ivR i cÖvq GK- Zxqvsk Ges RvZxq cÖvq 2.8%|

* Ki duvwK = Qvqv ev A_©bxwZ X (msMÖnxZ Ki gvU RvZxq Avq)

øvBWvi (2008) Gi , ¨ A_©bxwZ ev UvKvi cwigvY wRwWwci 37%

9

Page 10: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

e¨ ckvRxex

iwk` e¨wZZ bM` UvKv MÖnY

LvZ

¨ Avq/gybvdv bqv

jRvi, Ki iqvZ fyqv fvIPvi iKW© e¨envi; cÖK Ui ewk NvlYv

Avg`vwbK Drcvw`Z K¨vwcUvj cÖK ewk aiv

AwaKvsk AwWU dvg© ïay AvqB Mvcb bv, ¨i Avq Mvcb mnvqZv

g~mK Ges AvqKi duvwK qvi Rb¨ Drcvw`Z `ªe¨ Ges weµqK e¨i cwigvY ¯^í

3 AwWU (GbweAviÕi Rb¨- gybvdv cÖ k©b ; e¨vsK

ewk gybvdv cÖ k©b ; Rb¨- e¨emvi cÖK wPÎ) Kiv

Ki duvwK I bvbv Dcvq

10

bxwZwba©viYx P¨

Page 11: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

bxwZwba©viYx P¨

11

UvKv mv`v Kivi P¨ -

UvKv mv`v Kivi cÖfve ¨ ev bxwZi

mg- cÖ vb ¨

27 Aby Abyhvqx mgvbvwaKvi wbwðZ bv

eo `ybx©wZi cÖkªq jvf Ges Avw_©K cÖmvi

ivR¯^ ev ×i ¨ ev¯evwqZ nqwb (2009-10 gvÎ KvwU UvKv Ki cÖ vb)

Drm ¯úó bv Kiv _ ÔAcÖ`wk©Z AvqÕ Ges AvqÕ ` ¨ cv_©K¨ Kiv KwVb

Ki ev Ki AeKvk myweavi cÖfve Kvb bv Kiv

Ki ev Ki AeKvk myweavi Ace¨envi

GKwU ÷ Kv¤úvbx ÔKÕ 2007-08 KvwU UvKv jvf , gvÎ 1

jvL UvKv jvf Lvq

evwK 4.99 wgwjqb UvKv ci Ki-AeKvk myweav cÖvß gyiwMi e¨q

nq| ev¯ UvKv cÖKZc c­U eve` e¨q nq|

mswk­ó gyiwMi wbK wWg Drcv`b ¶gZv 4,000; Ges

Zvi g~jab I Drcv`b LiP wnmve cÖwZ Drcv`b LiP `vovq 3000 UvKvq|

Page 12: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

bxwZwba©viYx P¨

12

¶ weµq ev cY¨ mev nvi fviZ (2-12.5%), wm½vcyi (7%), KvbvWvi ewk|

¶ Dci wbf©iZv ewk nIqvi Gi cÖfve wbæ Dci ewk |

Avg`vwb ïé g~mK m¤úyiK ïé AvqKi Ab¨vb¨ Ki I ïéAveMvix, Uvb© Ifvi Ki cÖZ¨¶ Ki

18

42

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26

1 1

72

28

15

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Kivnvi

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)

2008-09 A_©eQi 2009-10 A_©eQi

159.0

116.0 113.4

90.4 85.0 84.0 85.378.5

0.0

50.0

100.0

150.0

200.0

Pxb fviZ _vBj¨vÛ hy³ivóª wm½vcyi

Ki fvi (cÖZ¨

Page 13: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

bxwZwba©viYx P¨

Ab¨vb¨ mgm¨v

Avw_©K AvBb, GmAviI/

Pqvig¨vb AbeiZ cwieZ©b Ges bZ k~Y¨Zv - 38 (1972-eZ©gvb) 26 Rb;

me©wbæ 14 Rb¨ (09-01-2007 23-01-2007 )

nvi I ivR¯^ j¶¨gvÎv n¯

U¨vwid AKvh©Ki ivLv

bxwZ cÖYqb Ges Zwii GbweAvi Gi mycvwikmg~n AMÖvn¨ Kiv 13

Kvh©µg © my¯úó w`K bv _vKv

÷ m¶gZv × bv cÖKí MÖnY I mgvß Kiv

Ui ki Rb¨ GKB iKg civgk©

vbxq mnRjf¨ nIqv eZb/m¤§

ågY I Ab¨vb¨ myweav _vKvi A_©-wbf©i AvMÖn

Page 14: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

¶gZvi Ace¨envi Ki msµv Awbqg

Bmy mg~n cÖKwZ/aib

Ki duvwK cÖKZ ¯^í Avq cÖ k©b

Mvwo Avg`vwbKigy³ Mvwo e¨envi bv Af¨ ixb evRvi ¨ wewµi

we`¨gvb

G ïé nvi I cÖfve we¯vi

Ki KvQ Avw_©K myweav MÖnY

AvqKi dvBjmg ni cÖwµqv

Kiv

e¨w³MZ Ki A¨ ¯vi

¶ ¨envi

Bmy Ki eÛ, wmGÛGd/ wcGmAvB Gi Bmy cÖfvweZ Kiv

ïévqb cÖwµqv Ab¨vq myweav Rb¨ Ki Kg©KZ©vi Dci Pvc

¯^ msNvZg~jK ckvq RwoZ e¨ msm`xq vqx KwgwUi ¸

Ges e¨ e¨envi Ab¨Zg P¨

14

Page 15: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

bxwZwba©viYx mw PÆMÖvg Kv÷

Kvh©µg cÖKwZ

Kv÷

avcmg~n

cÖwµqv g¨ ¯^qswµq

¨ 5wU avc

cY¨ ißvwb 116 wU avc 6wU avc

mgq ¨

gvÎ 42% m¤úvw`Z ¨

¨

15

G AMÖMwZ xN vqx nq wb

Page 16: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

AvqKi Aa¨ k

73.8 kZvsk RwUj

Ki ÷ GKvsk (GdwRwW, 2010)

avivevwnKZv iva, Anin cwieZ©b, , cwieZ©b © Ki`vZvi AÁZv

AvqKi Aa¨ 1984 Gi 18 wU mKkb hgb, aviv 19, 82, 83) Ace¨envi- nqivwbi Zwi

ïé AvBb/wewaweavb

GmAviI Ges wewa - gZv , Ki duvwK I AvBwb Avk qi

35 kZvsk DËi`vZv k~é RwUj

ïé duvwK, cY¨ © wg_¨v Z_¨ cÖ`vb weavb Lmov cÖwZdwjZ bv nIqv

Ki ms nvjbvMv` Z_¨ e¨envi AvBwb eva¨Zvi

R©vwZK Kv÷gm BDwbqb Gi ¯v¶i`vbKvix m`m¨ f¨ bxwZgvjv nvjbvMv` bv Kiv

g~mK AvBb/wewa

83% Ki AvBb m¤úwK©Z ¯íZv I `ye©j evaMg¨Zvi K_v

GKwU mvwf©m cÖvWv± Gi Rb¨ GmAviI/AW©vi (exgv Kv¤úvbxÕi Rb¨ 11wU GmAviI/GmI)

mvwe©K Drcv`b Ges qi cwigvY AvBb-Kvbyb jv GLb nvjbvMv` bv Kiv

g~mK cÖ`vb Ges Rgvq vwqZ¡ wba©vwiZ bv nIqv

AvBbMZ P¨

16

Page 17: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

wbR¯^ I Ki duvwK wewagvjv cªYqb Pqvig¨vb f~wgKv

wmsMvcyi Af¨ ixY ivR (IRAS) ivR¯^ wbw`©ó ¨ cªkvmwbK/ivR¯^

wewagvjv Bmy ¶gZvcÖvß

Af¨ ixY ivR¯^ ey wbR¯^ AvBb Ges weavb Zwii ¶gZvcÖvß

Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß

gvbem¤ú` e¨ ¨v-

1984 ci 2009 kªYxi Kg©KZ©v qv nqwb

cÖwZwU 1Rb ±i 7,084wU Ki dvBj

cÖwZ Dc-Ki cÖwZ 15,000 dvBj cix¶v nq

÷ AvBb - Pjgvb ±i cÖwµqv

Revew`wnZvi NvUwZ

AvBb Ki cyi evwYR¨ Pvjy

cÖvwZôvwbK P¨

17

Page 18: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖvwZôvwbK P¨

18

cyi evwYR¨

ÔAvqKi AwW©b¨vÝ 1984 Gi -184wW, 2000 bv , gnvcwiPvjK-wmAvBwm (Kwgkbvi

mgZzj¨) bvgmn Ab¨vb¨ mKj ÷vd (cyi cÖvwßi hvM¨ ev ¨mn jvL

UvKvi cyi © Rb¨ cªiY cyi wmAvBwmÕi ÷vdiv

2004 mvj MÖnY |

cÖw vbxq Ges ivR¯^ AwWU wWcvU 2010 KvwU UvKvi GKwU

wjwLZ AwWU AvcwË DÌvcb |

ci cyi 10% A_© (cÖvq KvwU) UvKv Nyl Kg©KZ©v

MÖnY | GKB PP©v GjwUBD, ïé Ges g~mK we`¨gvb|

Page 19: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖvwZôvwbK P¨

19

Ki `yb©xwZ

` GKwU Uv dvm© GKRb evW© ¨i e¨sK ÁvZ-Avq

ewnf©~Z cÖvq KvwU UvKv cvq| Kg©KZ©vi mnvqZvq D³ e¨

Kvb kvw¯i m¤§yLxb nq wb|

Kwgkbvi ÔbÕ Zvi cÖvq KvwU UvKvi DcvR GKRb

Pqvig¨ m¤§ 53 j¶ UvKv Ki cÖ vb UvKv mv`v |

GRb¨I mswk­ó Kvb kvw¯i m¤§yLxb nq wb|

gvbem¤ú` e¨ ¨vb¨ mgm¨v-

m¤ú` Ges myweavi (Awdm cwimi, hvbevnb, cÖwk¶Y) ¯^íZv

¨

¨ ; , AvÂwjKZvev`

Ach©vß gwbUwis Ges `ye©j

wKQy wKQy ÷ ¨ `yb©xwZ;

Page 20: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖvwZôvwbK P¨

GbweAvi Ges Ab¨vb¨ ¨

cÖv_wgK AvBb I Af¨ ixY P¨ jÄ Pqvig¨ ARvbv _vKv

Kg©KZ©vi gZvi Ace¨envi Ges nqivwb

cwimsL¨vb I `~e©j Kvh©µg

myweavi hgb, Kw¤úDUvi, BZ¨vw`) NvUwZ

Ki bv qvi cÖeYZvi KviYmg~n -

bvMwiK myweav bv cvIqv

cÖ Ë Ki e¨ Dci NvUwZ

Ki duvwK ev Rb¨ g~jK kvw¯ wbwðZ bv Kiv

Ges B- Ýi Afve

Ki I NvUwZ Ges Afve

20

Page 21: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

wiUvY© wbix¶v I g~j¨

nqivwb I `yb©xwZi wkKvi nIqvi fq Ges Ki e¨

Ki (Tax) b¤i (wUAvBGb iwR ÷ªkb Ges `yb©xwZ - 35.3% Rvj (GbweAvi,

2009)

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2007-08 0.64 wgwjqb Ki`vZv - 737 KvwU UvKv Ki cÖ`vb

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mjd Ui gva¨ cª`vb - KvwU UvKv

Page 22: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

AvqKi QZv I Revew`wnZv P¨

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Page 23: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

nqivwbi aib

Nyl bv © nIqvi ci wPwV cÖiY Ges nqivwb

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Page 24: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

wUAvBGb iwR ÷ªkb, Ki , Rb¨

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Page 25: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

ïévqb cÖwµqvq QZv I Revew`wnZv P¨

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25

Page 26: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

583wU Avg`vwbK Ui ¨ 72% cY¨ Nyl nq

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Page 27: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

ïé iqvZ

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Ki cÖZ¨vc© nqivwb

Page 28: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

g~mK Kvh QZv I Revew`wnZv P¨

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28

Page 29: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

nqivwbi cÖKwZmg~n

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Page 30: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

cÖwµqv

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P¨ /mgm¨vmg~n

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Page 32: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

Ki-ivR¯^ AbycvZ × bxwZ wba©viYx c~Y© cÖwZkyªwZ Ges Revew`wnZvi NvUwZ

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mvwe©K ch e¶Y

32

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mycvwikgvjv

K. Revew`wnZv QZv cÖavb mycvwikmg~n

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Page 34: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

mycvwikgvjv

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84, 93, 134, 137, 146, 149, 153, 168, 173, 178 avivmg ni cwieZ©b Avbqb Kiv

ïé j¨i mwVK Z_¨, mgqgZ , wbqge× wm× , wbwðZ Kiv

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mycvwikgvjv

M. `yb©xwZ I Awbqg n«vm

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Page 36: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

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O. gvbe m¤ú evW©, Ges m¶gZv ×

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Page 37: RvZxq ivR evW©: QZv I Revew`wnZvq P¨ Ges Dcvq on NBR... · 2012-06-21 · Canadian Revenue Agency (CRA) Ki AvBb cÖYqb Kivi ¶gZvcÖvß gvbem¤ú` e¨ ¨v- 1984 ci 2009 kªYxi Kg©KZ©v

ab¨ev`

37