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99-722: In 2020, the Global Go To Think Tank Index Report ranked Fraser as 14th of the "Top Think Tanks Worldwide" and 1 in the "Top Think Tanks in Mexico and Canada". The Fraser Institute was founded in 1974 by Michael Walker , an economist from the University of Western Ontario , and businessman T. Patrick Boyle, then a vice-president of MacMillan Bloedel . The institute is named after the Fraser River . According to CBC News , some people allege that Michael Walker helped set up

198-576: A CRA employee is 45 years old. Under the Financial Administration Act , the CRA is designated under Schedule V as a separate agency outside of the core public administration, which allows the CRA to establish different job classifications, pay rates, and enter into labour negotiations differently from other government departments and agencies. Consequently, the job classifications used by CRA may not align with those typically used in other parts of

297-680: A given tax year. Income is generally reported through the T-series forms, with the number corresponding with a specific type of income situation. Individual taxpayers will report their income using the T1 return . Corporations and trusts respectively use the T2 and T3 forms. Employers use the T4 form to issue a statement of remuneration paid for individual employees, which is then submitted to employees for T1 filing purposes Lastly, any investment income or capital gains earned by

396-513: A larger mosaic that concentrates all the EPA's enemies against it at one time." According to the progressive media watchdog Fairness & Accuracy in Reporting , both left-wing and right-wing policy institutes are often quoted and rarely identified as such. The result is that think tank "experts" are sometimes depicted as neutral sources without any ideological predispositions when, in fact, they represent

495-572: A lower rate applicable to income that qualifies for the federal small business deduction, and the higher rate to all other forms of income. While some provinces adhere to the business limit for the lower rate set by the federal governments, other provinces choose to maintain their own rate. The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax ) of 5 per cent in all provinces. In Quebec, under an agreement with

594-405: A notice of assessment. The notice of assessment provides a summary of each entity's income, credits and deductions. If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court. Once a tax return is assessed, it may be subject to review. In some cases, a tax return could be reviewed before being assessed. After an objection is filed,

693-1120: A number of categories and presents its findings in the Global Go-To Think Tanks rating index. However, this method of the study and assessment of policy institutes has been criticized by researchers such as Enrique Mendizabal and Goran Buldioski, Director of the Think Tank Fund, assisted by the Open Society Institute . Think tanks may attempt to broadly inform the public by holding conferences to discuss issues which they may broadcast; encouraging scholars to give public lectures, testifying before committees of governmental bodies; publishing and widely distributing books, magazines, newsletters or journals; creating mailing lists to distribute new publications; and engaging in social media. Think tanks may privately influence policy by having their members accept bureaucratic positions, having members serve on political advisory boards, inviting policy-makers to events, allowing individuals to work at

792-504: A number of think tanks that are in the form of governmental, non-governmental, and corporate organizations. In China a number of think tanks are sponsored by governmental agencies such as Development Research Center of the State Council , but still retain sufficient non-official status to be able to propose and debate ideas more freely. In January 2012, the first non-official think tank in mainland China, South Non-Governmental Think-Tank,

891-702: A particular perspective. In the United States, think tank publications on education are subjected to expert review by the National Education Policy Center 's "Think Twice" think tank review project. A 2014 New York Times report asserted that foreign governments buy influence at many United States think tanks. According to the article: "More than a dozen prominent Washington research groups have received tens of millions of dollars from foreign governments in recent years while pushing United States government officials to adopt policies that often reflect

990-573: A pejorative context to the human brain itself when commenting on an individual's failings (in the sense that something was wrong with that person's "think tank"). Around 1958, the first organization to be regularly described in published writings as "the Think Tank" (note the title case and the use of the definite article ) was the Center for Advanced Study in the Behavioral Sciences . However,

1089-586: A phenomenon in the United Kingdom in the 19th and early 20th centuries, with most of the rest being established in other English-speaking countries. Prior to 1945, they tended to focus on the economic issues associated with industrialization and urbanization. During the Cold War , many more American and other Western think tanks were established, which often guided government Cold War policy. Since 1991, more think tanks have been established in non-Western parts of

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1188-581: A range of economic and governance issues confronting Ghana and Sub-Saharan Africa . It has also been involved in bringing political parties together to engage in dialogue. In particular it has organised Presidential debates every election year since the Ghanaian presidential election, 1996 . Notable think tanks in Ghana include: Afghanistan has a number of think tanks that are in the form of governmental, non-governmental, and corporate organizations. Bangladesh has

1287-661: A registered charity with the Canada Revenue Agency , the institute files annual registered charity information returns.The institute also files annual returns to the U.S. Internal Revenue Service , where it is registered as a nonprofit 501(c)(3) organization .The institute depends on contributions from individuals, corporations, and foundations. It does not accept government grants or payments for research; however, individual donors may claim tax credits for donations and corporate donors may claim tax deductions.The Fraser Institute ceased disclosing its sources of corporate funding in

1386-475: A taxpayer is reported in a T5 form. Depending on the complexity of a taxpayer's income situation, supplementary forms outside of the T-series may need to be completed. For income tax purposes, trusts are treated as a taxable entity by the Income Tax Act . A legal representative of an estate of a deceased person may have to file a T3 return for the estate if it has properties that has not been distributed. Unlike

1485-460: A third-party provider in order to use the system. As of the 2019 tax year, the vast majority of taxpayers file their taxes electronically (90.3%) while increasingly fewer taxpayers (9.7%) use the traditional paper method. Most taxpayers (56.5%) rely on EFILE to submit their return, meaning that most Canadians generally seek out tax professionals when preparing their annual returns. Many benefits, such as Canada Child Benefit (CCB), are determined by

1584-499: A veritable proliferation of "think tanks" around the world that began during the 1980s as a result of globalization, the end of the Cold War , and the emergence of transnational problems. Two-thirds of all the think tanks that exist today were established after 1970 and more than half were established since 1980. The effect of globalisation on the proliferation of think tanks is most evident in regions such as Africa, Eastern Europe, Central Asia, and parts of Southeast Asia, where there

1683-613: Is "to measure, study, and communicate the impact of competitive markets and government intervention on the welfare of individuals." Forbes has referred to the think tank as libertarian . The New York Times has described the institute as libertarian. Langley Times classified it as right-of-centre libertarian . The institute self-publishes a variety of reports: Canada's first privately funded program of its kind, Children First: School Choice Trust , offers tuition assistance grants to help parents in financial need send their children to an independent school of their choice. The program

1782-625: Is a research institute that performs research and advocacy concerning topics such as social policy , political strategy , economics , military , technology , and culture . Most think tanks are non-governmental organizations , but some are semi-autonomous agencies within a government, and some are associated with particular political parties, businesses, or the military. Think tanks are often funded by individual donations, with many also accepting government grants. Think tanks publish articles and studies, and sometimes draft legislation on particular matters of policy or society. This information

1881-586: Is a global think tank that works on issues such as Water Diplomacy , Peace and Conflict and Foresight (futures studies) . Think tanks with a development focus include those like the National Centre for Cold-chain Development ('NCCD'), which serve to bring an inclusive policy change by supporting the Planning Commission and related government bodies with industry-specific inputs – in this case, set up at

1980-421: Is based on the principle of mandatory self-assessment. Taxpayers, comprising both businesses and individuals, must complete a tax return every year determine whether they owe taxes or will receive a refund. For individual tax returns, returns are generally due on April 30 for the preceding tax year. For other entities, such as charities, corporations, sole proprietorships, partnerships, or self-employed individuals,

2079-633: Is collaboration between policy institutes in different countries. For instance, the Carnegie Endowment for International Peace operates offices in Washington, D.C. , Beijing , Beirut , Brussels and formerly in Moscow , where it was closed in April 2022. The Think Tanks and Civil Societies Program (TTCSP) at the University of Pennsylvania , led by James McGann , annually rates policy institutes worldwide in

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2178-452: Is done in public think tanks. There is a strong emphasis on the knowledge-based economy and, according to one respondent, think tank research is generally considered high quality. Japan has over 100 think tanks, most of which cover not only policy research but also economy, technology and so on. Some are government related, but most of the think tanks are sponsored by the private sector. Institute of World Economics and Politics (IWEP) at

2277-436: Is required to file a T4 return, that is, a T4 summary for total wages paid by the business, and T4 slips for wages paid to each employees, to the CRA. The CRA is responsible for collecting several taxes on behalf of the federal government, and most provincial and territorial governments (except Quebec), including personal income taxes , corporate taxes , sales taxes , fuel charges , and certain excise taxes as defined under

2376-452: Is then used by governments, businesses, media organizations, social movements or other interest groups. Think tanks range from those associated with highly academic or scholarly activities to those that are overtly ideological and pushing for particular policies, with a wide range among them in terms of the quality of their research. Later generations of think tanks have tended to be more ideologically oriented. Modern think tanks began as

2475-664: Is to maintain analytical and research support for the President of Kazakhstan. Most Malaysian think tanks are related either to the government or a political party. Historically they focused on defense, politics and policy. However, in recent years, think tanks that focus on international trade, economics, and social sciences have also been founded. Notable think tanks in Malaysia include: Pakistan's think tanks mainly revolve around social policy, internal politics, foreign security issues, and regional geo-politics. Most of these are centered on

2574-540: The Académie des frères Dupuy , created in Paris around 1620 by the brothers Pierre and Jacques Dupuy and also known after 1635 as the cabinet des frères Dupuy . The Club de l'Entresol , active in Paris between 1723 and 1731, was another prominent example of an early independent think tank focusing on public policy and current affairs, especially economics and foreign affairs. Several major current think tanks were founded in

2673-566: The Atlas Network , which Fisher founded in 1981. Fisher was appointed acting director in 1975, until Walker became executive director in 1977. According to the January 2020 Global Go To Think Tank Index Report ( Think Tanks and Civil Societies Program , University of Pennsylvania ), Fraser is number 14 (of 8,200) in the "Top Think Tanks Worldwide" and number 1 in the "Top Think Tanks in Mexico and Canada". In April 2012, economist Niels Veldhuis

2772-447: The Borden government introduced a personal income tax in 1917. While intended to be a temporary measure at first, the federal government has since continued to levy personal income taxes, and are now the largest source of revenue for the federal government. Both Inland Revenue and Customs were eventually merged into a single department, Customs and Excise, between 1918 and 1927. In 1927,

2871-537: The Department of National Revenue Act was enacted by Parliament, which changed the name of the department from Customs and Excise to National Revenue, while retaining its earlier mandate. The Department of National Revenue would gain increasing responsibility as new social programs, such as the Canada Pension Plan , and new streams of revenue, such as the Goods and Services Tax (GST) were gradually introduced over

2970-464: The Excise Tax Act , which requires many entities to register for a GST/HST account and remit GST/HST collected. These entities include sole-proprietors, partnerships, and corporations. Not-for profit organizations, are normally exempt for income tax purposes, but are required to register for GST/HST accounts under the current rules. GST/HST returns are due monthly, quarterly, or annually depending on

3069-453: The Excise Tax Act . As a separate agency, the CRA maintains partnerships and agreements with provincial, territorial, and other levels of government to administer non-harmonized sales tax programs on a cost-recovery basis. Personal income taxes The Canada Revenue Agency collects most individual income taxes in Canada . Canada uses tax brackets to determine an individual's tax obligations,

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3168-522: The 1940s, most think tanks were known only by the name of the institution. During the Second World War, think tanks were often referred to as "brain boxes". Before the 1950s, the phrase "think tank" did not refer to organizations. From its first appearances in the 1890s up to the 1950s, the phrase was most commonly used in American English to colloquially refer to the braincase or especially in

3267-645: The 1970s, the phrase became more specifically defined in terms of RAND and others. During the 1980s and 1990s, the phrase evolved again to arrive at its broader contemporary meaning of an independent public policy research institute. For most of the 20th century, such institutes were found primarily in the United States, along with much smaller numbers in Canada, the United Kingdom, and Western Europe. Although think tanks had also existed in Japan for some time, they generally lacked independence, having close associations with government ministries or corporations. There has been

3366-507: The 1980s. In its first full year of operation, 1975, the institute reported revenues of $ 421,389. In 1988, revenues exceeded $ 1 million, and in 2003, $ 6 million. In 2022, the institute reported having almost CA$ 12 million in annual revenue. The institute has received donations of hundreds of thousands of dollars from foundations controlled by Charles and David Koch , with total donations estimated to be approximately $ 765,000 from 2006 to 2016. It also received US$ 120,000 from ExxonMobil in

3465-562: The 19th century. The Royal United Services Institute was founded in 1831 in London , and the Fabian Society in 1884. The oldest United States –based think tank, the Carnegie Endowment for International Peace , was founded in Washington, D.C. , in 1910 by philanthropist Andrew Carnegie . Carnegie charged trustees to use the fund to "hasten the abolition of international war, the foulest blot upon our civilization." The Brookings Institution

3564-593: The 2003 to 2004 fiscal period. In 2016, it received a $ 5 million donation from Peter Munk , a Canadian businessman. In 2012, the Vancouver Observer reported that the Fraser Institute had "received over $ 4.3 million in the last decade from eight major American foundations including the most powerful players in oil and pharmaceuticals". According to the article, "The Fraser Institute received $ 1.7 million from 'sources outside Canada' in one year alone, according to

3663-445: The 2017 tax year, the CRA collected approximately $ 430 billion in revenue on behalf of federal and provincial governments, and administered nearly $ 34 billion in benefits to Canadians. The CRA is responsible to Parliament through the minister of national revenue ( Marie Claude-Bibeau since 2023). The day-to-day operations of the agency are overseen by the commissioner of revenue (Bob Hamilton since 2016). Prior to Confederation ,

3762-570: The 2018–19 fiscal year. The agency's headquarters are based in Ottawa, itself divided into five program branches, which directly support the CRA's core responsibilities, and seven corporate branches, which deliver internal services within the organization. The CRA also has operations throughout the rest of Canada, including 4 Tax Centres (TCs), 3 National Verifications and Collections Centres (NVCCs), and 25 Tax Services Offices (TSOs), organized into four regions: Atlantic, Ontario, Quebec, and Western. During

3861-408: The 2019 tax year. The agency was also tasked with delivering emergency financial benefits to Canadians on behalf of the federal government, processing millions of applications through its IT systems. The CRA is led by the minister of national revenue and the commissioner of revenue, who functions as the agency's chief executive officer (CEO). The minister is accountable to Parliament and Cabinet for

3960-502: The 800s when emperors and kings began arguing with the Catholic Church about taxes. A tradition of hiring teams of independent lawyers to advise monarchs about their financial and political prerogatives against the church spans from Charlemagne all the way to the 17th century, when the kings of France were still arguing about whether they had the right to appoint bishops and receive a cut of their income." Soll cites as an early example

4059-671: The Board of Management. The Board of Management consists of 15 members appointed by the Governor in Council , of which 11 are appointed by the provinces and territories, 2 by the federal government, with the remaining seat filled by the commissioner of revenue, who is an ex-officio member of the board. Board members are typically appointed for a term of three years. The board develops the CRA's Corporate Business Plan each year, which sets out objectives, performance expectations, and financial allocations within

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4158-679: The Board was composed of: The institute has attracted some well-known individuals to its ranks, including politicians such as former Reform Party of Canada leader Preston Manning , former Progressive Conservative Ontario premier Mike Harris , and former Progressive Conservative Alberta premier Ralph Klein . From 1979 to 1991, the institute's senior economist was Walter Block . The Fraser Institute describes itself as "an independent, non-partisan research and educational organization", and envisions "a free and prosperous world where individuals benefit from greater choice, competitive markets, and personal responsibility".The Fraser Institute's stated mission

4257-846: The CCRA, Citizenship and Immigration Canada and the Canadian Food Inspection Agency on border protection and immigration enforcement. Following the CBSA spin-off, the CCRA was rebranded as the Canada Revenue Agency, with its strategic direction pivoting towards enforcing compliance with Canada's tax laws and delivering benefits to Canadians. Due to the COVID-19 pandemic , the CRA joined several other government departments in transitioning to temporary remote work arrangements. The CRA also extended deadlines for filing returns and payments for

4356-483: The CRA either as a lump-sum or in quarterly instalments. While most taxpayers file only through the CRA, Quebec residents file separately with the CRA and Revenu Québec each year. Taxes for provincial corporations in Canada are administered by the CRA, except for provinces of Alberta and Quebec. Ontario previously administered corporate taxes until 2008, after which the CRA took over responsibility collecting these taxes. The provinces maintain dual tax rates, with

4455-508: 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. From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada

4554-458: The CRA is required to reassess a tax return "with all due dispatch" according to subsection 165(3) of the Income Tax Act . This may have different meanings depending on how busy the CRA is, the time of year, and other factors. Subsection 165(3) says: On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary

4653-410: The CRA's business operations. As such, it cannot enforce or interpret legislation on behalf of the agency, and does not have access to taxpayer information. The CRA maintains four advisory committees to assist it in operational planning and decision-making as it relates to different sectors or issues. Advisory committees consist of tax professionals, lawyers, accountants, and community leaders that help

4752-418: The CRA's operations, and in matters pertaining to tax and benefit administration in Canada. The current minister is Marie-Claude Bibeau, who was appointed on July 26, 2023. The commissioner is the CRA's CEO. The commissioner manages the day-to-day operations of the agency, and advises the minister on the duties and functions of the CRA as prescribed by legislation. The current commissioner is Bob Hamilton, who

4851-591: The Center does not count itself as and is not perceived to be a think tank in the contemporary sense. During the 1960s, the phrase "think tank" was attached more broadly to meetings of experts, electronic computers , and independent military planning organizations. The prototype and most prominent example of the third category was the RAND Corporation , which was founded in 1946 as an offshoot of Douglas Aircraft and became an independent corporation in 1948. In

4950-613: The Foundation of the First President of the Republic of Kazakhstan was created in 2003. IWEP activities aimed at research problems of the world economy, international relations, geopolitics, security, integration and Eurasia, as well as the study of the First President of the Republic of Kazakhstan and its contribution to the establishment and strengthening of Kazakhstan as an independent state,

5049-597: The Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA. In 2013, British Columbia removed HST after public protests against the newly taxed items under HST that were not taxed under

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5148-578: The Philippines could be generally categorized in terms of their linkages with the national government. Several were set up by the Philippine government for the specific purpose of providing research input into the policy-making process. Sri Lanka has a number of think tanks that are in the form of governmental, non-governmental and corporate organizations. There are several think tanks in Singapore that advise

5247-555: The United States, families cannot file joint returns. A partnership is not a taxable entity for income tax purposes and its income is taxed in the hands of its partners. Individual taxpayers can file by paper, telephone, or electronically. Taxpayers have two methods for filing electronically: NETFILE, which is for individuals who file their own tax returns, and EFILE, used for professional tax preparers that file on behalf of their clients. Taxpayers that prepare their own taxes through NETFILE generally need to obtain tax filing software from

5346-743: The Yukon, Northwest Territories, and Nunavut, co-located with existing Service Canada offices. There are three NSCs located across the North: As of the 2018-19 fiscal year, the CRA employed about 43,908 people, making it the largest organization within the federal government by personnel. Despite being headquartered in Ottawa, only about 12,000 employees are based in the National Capital Region. Of these employees, 32,598 (74.2%) were indeterminate or permanent employees, 1,251 (2.8%) were students, and 10,057 (22.9%) were contract employees. The average age of

5445-620: The absence of any scientific evidence for linking cancer with second-hand smoke [and] received widespread media coverage both in Canada and the United States". At this time the CEO of BAT's Canadian subsidiary, Imasco, was also on the Fraser Institute's board of trustees. In 1999, the Fraser Institute was criticized by health professionals and scientists for sponsoring two conferences on the tobacco industry entitled Junk Science, Junk Policy? Managing Risk and Regulation and Should Government Butt Out? The Pros and Cons of Tobacco Regulation. Critics charged

5544-538: The actions of think tanks and potentially bypass the political process, analysing the social background and values of those who work in think tanks. Pautz criticizes this viewpoint because there is in practice a variety of viewpoints in think tanks and argues it dismisses the influence that ideas can have. In some cases, corporate interests, military interests and political groups have found it useful to create policy institutes, advocacy organizations, and think tanks. For example, The Advancement of Sound Science Coalition

5643-433: The agency improve its service delivery within a specific area. The current advisory committees are as follows: The CRA's headquarters are located in Ottawa, and is responsible for several agency-wide functions, including ministerial reporting, corporate planning, human resources , information technology, communications, and interpreting tax legislation. Headquarters is divided into five program branches, which help deliver

5742-783: The agency's core mandate around tax and benefits administration, and seven corporate branches, which deliver services that support the day-to-day operations of the CRA. Outside of its headquarters, the CRA's operations across Canada are divided into four regions, which help to carry out the agency's operations in different regions of the country. Each region is headed by an assistant commissioner, who oversees activities in their region, including that of tax centres (TCs) and tax services offices (TSOs) in their area of responsibility. Tax centres are responsible for intaking and processing individual and business tax returns. There are four tax centres located across Canada, each assigned their own geographic areas of responsibility, which may vary depending on

5841-399: The agency. The Board of Management is divided into four committees, Audit, Governance and Social Responsibility, Human Resources, and Resources, and one subcommittee, Service Transformation. These committees allow for a detailed review of items brought before the board, and establish work plans for their respective activities each year. The Board of Management is not directly involved with

5940-408: The assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister's action. Residents of Canada are required to file an individual income tax return every year. Non-residents may have to file a tax return under certain circumstances where they directly earn income in Canada, which can be rental payments, stock dividends, or royalties that a non-resident earns in Canada during

6039-458: The behest of the government to direct cold chain development. Some think tanks have a fixed set of focus areas and they work towards finding out policy solutions to social problems in the respective areas. Initiatives such as National e-Governance Plan (to automate administrative processes) and National Knowledge Network (NKN) (for data and resource sharing amongst education and research institutions), if implemented properly, should help improve

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6138-747: The capital, Islamabad . One such think tank is the Sustainable Development Policy Institute (SDPI), which focuses on policy advocacy and research particularly in the area of environment and social development. Another policy research institute based in Islamabad is the Institute of Social and Policy Sciences (I-SAPS) which works in the fields of education, health, disaster risk reduction, governance , conflict and stabilization. Since 2007 - 2008, I-SAPS has been analyzing public expenditure of federal and provincial governments. Think tanks in

6237-492: The collection of taxes and customs duties was the responsibility of the Department of Customs in each of the British North American colonies. In 1867, Parliament enacted legislation which established two separate departments, Inland Revenue, and Customs. Until end of World War I , the majority of federal revenue came from customs and excise duties, but as the war effort placed increasing pressure on government finances,

6336-616: The construction of a discourse coalition with a common aim, citing the example of deregulation of trucking, airlines, and telecommunications in the 1970s. Plejwe argues that this deregulation represented a discourse coalition between the Ford Motor Company , FedEx , neo-liberal economists, the Brookings Institution and the American Enterprise Institute . Elite theory considers how an "elite" influence

6435-554: The corresponding TSO where applicable: National Verifications and Collections Centres are responsible for non-complex files related to collection, verification, and validation that do not involve in-person interaction. These new facilities were introduced by the agency in 2016 as part of an effort to modernize the Agency's services. There are three NVCCs located across Canada: In 2019, the CRA opened introduced Northern Service Centres to access to tax services and assistance for residents in

6534-568: The development of international cooperation and the promotion of peace and stability. The Kazakhstan Institute for Strategic Studies under the President of the RK (KazISS) was established by the Decree of the President of RK on 16 June 1993. Since its foundation the main mission of the Kazakhstan Institute for Strategic Studies under the President of the Republic of Kazakhstan, as a national think tank,

6633-607: The donors' priorities." Ghana's first president, Kwame Nkrumah , set up various state-supported think tanks in the 1960s. By the 1990s, a variety of policy research centers sprang up in Africa set up by academics who sought to influence public policy in Ghana. One such think tank was The Institute of Economic Affairs, Ghana , which was founded in 1989 when the country was ruled by the Provisional National Defence Council . The IEA undertakes and publishes research on

6732-437: The experts they fund for future government jobs, while others want to push specific areas of research or education." McGann distinguishes think tanks based on independence, source of funding and affiliation, grouping think tanks into autonomous and independent, quasi-independent, government affiliated, quasi-governmental, university affiliated, political-party affiliated or corporate. A new trend, resulting from globalization,

6831-480: The federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in 1991 at 7 per cent added to the value of most sales of goods and services. The GST was reduced to 6 per cent in 2006 and 5 per cent in 2008, the current rate. In Prince Edward Island , New Brunswick , Newfoundland and Labrador , Nova Scotia and Ontario

6930-599: The government on various policies and as well as private ones for corporations within the region. Many of them are hosted within the local public educational institutions. Canada Revenue Agency The Canada Revenue Agency ( CRA ; French : Agence du revenu du Canada ; ARC ) 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

7029-523: The group's 2010 Canada Revenue Agency (CRA) return. Fraser Institute President Niels Veldhuis told The Vancouver Observer that the Fraser Institute does accept foreign funding, but he declined to comment on any specific donors or details about the donations." In late 1997, the institute set up a research program emulating the UK's Social Affairs Unit , called the Social Affairs Centre. Its founding director

7128-540: The income reported on the T1 returns. If returns are not filed, taxpayers may not be able to obtain benefits they are entitled to. Registered Retirement Savings Plan (RRSP) contribution room also depends on the taxpayer's reported income. Employees normally have income tax withheld on each paycheque by their employers, who remit the tax withheld together with payroll taxes to the CRA. Contractors (and most pensioners) are normally required to pay instalments for income tax to CRA during

7227-407: The institute after he received financial backing from forestry giant MacMillan Bloedel , largely to counter British Columbia 's NDP government, then led by premier Dave Barrett . Antony Fisher , who had founded the Institute of Economic Affairs in the United Kingdom, was a co-founder. It obtained charitable status in Canada on October 22, 1974, and in the United States in 1978. It is a member of

7326-604: The institute was associating itself with the tobacco industry's many attempts to discredit authentic scientific work. The Fraser Institute accepted donations worth $ 100,000 from Philip Morris for "publishing research studies" in 2011–2012. Research produced by the Institute has previously argued that "tobacco taxation causes smuggling", a common claim by corporations in the industry that has been disputed by public health officials and critics as exaggerated and erroneous. Think Tank A think tank , or public policy institute,

7425-541: The latter half of the 20th century. In 1993, EFILE was first made available to Canadian taxpayers wishing to submit their taxes electronically. In 1999, the Chrétien government introduced legislation that would transform Revenue Canada from a department to a new agency, the Canada Customs and Revenue Agency. This change was intended to reduce duplication in tax administration, streamline services to Canadians, and provide

7524-527: The more established think tanks, created during the Cold War , are focused on international affairs, security studies, and foreign policy. Think tanks vary by ideological perspectives, sources of funding, topical emphasis and prospective consumers. Funding may also represent who or what the institution wants to influence; in the United States, for example, "Some donors want to influence votes in Congress or shape public opinion, others want to position themselves or

7623-485: The multilingual website allows anyone to connect with school chain operators around the world. The institute periodically hosts free seminars across Canada for students, teachers, and journalists, focusing on key economic concepts and timely issues in public policy. In 2010, the institute hosted eight one-day student seminars, attracting more than 775 participants. The Fraser Institute also offers an internship program, to which more than 431 individuals applied in 2010. As

7722-467: The public service. Executives, management, and students are generally not represented by a union. However, the majority of CRA employees are represented by Union of Taxation Employees , which is a component of Public Service Alliance of Canada . Auditors, investigators and computer systems employees are represented by Professional Institute of the Public Service of Canada . The Canadian tax system

7821-724: The quality of work done by think tanks. Some notable think tanks in India include: Over 50 think tanks have emerged in Iraq, particularly in the Kurdistan Region. Iraq's leading think tank is the Middle East Research Institute (MERI), based in Erbil. MERI is an independent non-governmental policy research organization, established in 2014 and publishes in English, Kurdish, and Arabic. It

7920-629: The rates of which are set by the Department of Finance . Personal income taxes are levied by both the federal government and provincial governments, each with separate rates, but are collected together with the exception of Quebec. Based on individual earnings, employers will typically deduct income tax, in addition to Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) and Employment Insurance (EI) deductions from an employee's paycheque. However, taxpayers that rely on rental or investment income, or are self-employed generally do not have taxes automatically deducted from their pay, must remit tax payments to

8019-499: The tax administration with more flexibility in corporate planning, and in forming relationships with provincial, territorial, and Indigenous governments. The CCRA was given a broad mandate that covered taxation, customs, and border protection. This arrangement only lasted until December 2003, when the Canada Border Services Agency was spun off from the CCRA due to issues relating to interdepartmental collaboration between

8118-500: The tax deadline may vary widely. Penalties may be imposed if returns are received after the deadline, or any outstanding amounts owed are also subject to penalties and daily compounded interest. Additionally, taxpayers that repeatedly fail to report income over several tax years, or make false statements or omissions may be subject to penalties, which may vary depending on the severity of a taxpayer's actions. The CRA processes most tax returns with very limited review and promptly issues

8217-511: The think tank; employing former policy-makers; or preparing studies for policy makers. The role of think tanks has been conceptualized through the lens of social theory. Plehwe argues that think tanks function knowledge actors within a network of relationships with other knowledge actors. Such relationships including citing academics in publications or employing them on advisory boards, as well as relationships with media, political groups and corporate funders. They argue that these links allow for

8316-618: The transfer of sovereignty to China in 1997, more think tanks were established by various groups of intellectuals and professionals. They have various missions and objectives including promoting civic education; undertaking research on economic, social and political policies; and promoting "public understanding of and participation in the political, economic, and social development of the Hong Kong Special Administrative Region ". Think tanks in Hong Kong include: India has

8415-606: The type of return: Tax services offices are field offices which handle more complex audit and collection files for the agency, generally those which involve direct interaction with taxpayers. While TSOs are present in every province, the territories do not currently have active TSOs, and are instead under the jurisdiction of TSOs located in other parts of Canada. Tax services offices are sometimes divided into branch offices for organizational purposes. There are twenty-five TSOs situated across Canada, and are organized as follows, with any branch offices indicated in indented bullets under

8514-399: The volume of sales. If sales are less than $ 30,000 per year, a business may qualify as smaller suppliers, who are not required to register for GST/HST. An employer is required to withhold income tax and payroll taxes, such as CPP and EI, and to remit the withheld amount to the CRA monthly, quarterly, or annually depending on the amount of withholding. By the end of every February, an employer

8613-542: The world's second-largest number of think tanks . Most are based in New Delhi, and a few are government-sponsored. There are few think tanks that promote environmentally responsible and climate resilient ideas like Centre for Science and Environment , Centre for Policy Research and World Resources Institute . There are other prominent think tanks like Observer Research Foundation , Tillotoma Foundation and Centre for Civil Society . In Mumbai, Strategic Foresight Group

8712-462: The world. More than half of all think tanks that exist today were established after 1980. As of 2023, there are more than 11,000 think tanks around the world. According to historian Jacob Soll , while the term "think tank" is modern, with its origin "traced to the humanist academies and scholarly networks of the 16th and 17th centuries," Soll writes that, "in Europe, the origins of think tanks go back to

8811-401: The year. Once a tax return is filed, a tax refund will be available if the tax withheld or the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily. The Goods and Services Tax (GST) or Harmonized Sales Tax (HST), collectively referred to as GST/HST, are governed by

8910-525: Was Patrick Basham . The program's funding came from Rothmans International and Philip Morris . When Rothmans was bought by British American Tobacco (BAT) in 1999, its funding ended, and in 2000 the institute wrote to BAT asking for $ 50,000 per year, to be split between the Social Affairs Centre and the Centre for Risk and Regulation. The letter highlighted the institute's 1999 publication Passive Smoke: The EPA's Betrayal of Science and Policy , "which highlighted

9009-534: Was a concerted effort by other countries to assist in the creation of independent public policy research organizations. A survey performed by the Foreign Policy Research Institute's Think Tanks and Civil Societies Program underscores the significance of this effort and documents the fact that most of the think tanks in these regions have been established since 1992. As of 2014 , there were more than 11,000 of these institutions worldwide. Many of

9108-455: Was appointed president. The institute is governed by a board of trustees. Current members of the board include Peter Brown (chairman), Mark Mitchell (vice-chairman), and Edward Belzberg (vice-chairman). Previous Directors at the Fraser Institute include: The Fraser Institute's Board of Directors is mainly composed of prominent executives from corporations, financial institutions, investment capital firms, and REITs in Canada. As of August 2023,

9207-414: Was appointed to the position on August 1, 2016. The commissioner is supported by the deputy commissioner, who fulfils specific duties and assignments provided to them by the commissioner, and acts for the commissioner in the event of absence or incapacity. The current deputy commissioner is Brigitte Diogo, who was appointed to the position on April 11, 2022. The minister and commissioner are supported by

9306-556: Was discontinued in 2012. Canada's largest non-profit recognition program, the Donner Canadian Foundation Awards for Excellence in the Delivery of Social Services recognize non-profit social service agencies that, despite budget limitations, excel in terms of management and service delivery. Winners are selected every year in a variety of categories, and share in $ 60,000 prize money. A global database of school chains ,

9405-603: Was established in the Guangdong province. In 2009 the China Center for International Economic Exchanges was founded. In Hong Kong, early think tanks established in the late 1980s and early 1990s focused on political development, including the first direct Legislative Council members election in 1991 and the political framework of " One Country, Two Systems ", manifested in the Sino-British Joint Declaration . After

9504-561: Was formed in the mid-1990s to dispute research finding an association between second-hand smoke and cancer . Military contractors may spend a portion of their tender on funding pro-war think tanks. According to an internal memorandum from Philip Morris Companies referring to the United States Environmental Protection Agency (EPA), "The credibility of the EPA is defeatable, but not on the basis of ETS [ environmental tobacco smoke ] alone,... It must be part of

9603-510: Was founded shortly thereafter in 1916 by Robert S. Brookings and was conceived as a bipartisan "research center modeled on academic institutions and focused on addressing the questions of the federal government." In the early 1920s, fascist and other far-right think tanks appeared in the Netherlands . After 1945, the number of policy institutes increased, with many small new ones forming to express various issues and policy agendas. Until

9702-613: Was listed in the global ranking by the United States's Lauder Institute of the University of Pennsylvania as 46th in the Middle East. There are many think tank teams in Israel, including: In South Korea , think tanks are prolific and influential and are a government go-to. Think tanks are prolific in the Korean landscape. Many policy research organisations in Korea focus on economoy and most research

9801-544: Was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name. The CRA is the largest organization in the Canadian federal public service by number of personnel, employing 54,933 people and has an operating budget of $ 5.1 billion as of

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