10 resultados para financial transaction tax

em Brock University, Canada


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James D. Tait (1836-1907) came to Canada in 1855 from Scotland. He worked in the dry goods business until he established the James D. Tait Company in 1864. The business was first located on Ontario street and specialized in furs. The business expanded to include dry goods and dress-making. After the building was destroyed by fire, Tait established and expanded the business into the Prendergast building on the corner of St. Paul and William Streets. James D. Tait died in 1907 while on vacation in Muskoka. In 1912 upon the resignation (or removal) of Benjamin Brick and Arthur Harbour, Stanley G. Smith joins the company as a director and secretary-treasurer. 1918/1919 vice-president E.J. Dignum dies. 1919 S.J. Inksater becomes a director of the company (His stock was purchased by the J.D. Tait Co.) By the 1930s the business, still in the same location, was under the leadership of Malcolm Stobie, President, Samuel J. Inksater, Vice-President and Stanley G. Smith, Secretary-Treasurer. The James D. Tait Company Limited ceased operations on 17 August 1933. The 1935 St. Catharines city directory records John Stobie, a former manager of the James D. Tait Company, operating a dry goods business at the same location, but with one-third the size of the original store space.

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This study sought to explore the changing nature of the financial services industry in Toronto, Canada and the impact that these changes will have on the vocational educational outcomes required by Ontario Colleges of Applied Arts and Technology (CAAT) graduates who wish to enter the financial services industry. The study was descriptive and exploratory, based on both quantitative and qualitative data. Triangulation of 3 data sources (a collection of newspaper articles from the Toronto Star between July 1999 and June 2000, the calendars of the 25 CAATs, and a survey questionnaire prepared by me and distributed to subject matter experts who are key practitioners in the financial services industry) was used. The study contains a discussion of how the financial services industry is changing. The first question to be answered was: What do current practitioners in financial services perceive to be the knowledge, skills, and attitudes that will be required of future graduates for employment within the financial services industry? The study found that Ontario CAAT's graduates entering the financial services field need both business and financial services vocational learning outcomes. Colleges should have 2 programs 1 in accounting and 1 in financial services. The report addresses which specific topics should be included in the financial services program. The second question to be answered was: How does this anticipated profile of knowledge, skills, and attitudes change depending on the degree of implementation of the new technologies by the survey respondent? The study found no pattern. The third question to be answered was: In what way do existing programs need to change in the area of accreditation as perceived by the respondents? The study found that for accreditation, 3 credentials should be addressed within the financial services program. These are the Canadian Securities, the Life Underwriters, and the Certified Financial Planner designations. The last question to be answered was: What new knowledge, skills, and attitudes need to be incorporated into college curricula to address changing needs in the employment sector? For each Ontario CAAT which has a financial services program (excluding accounting), their program was reviewed in light of the topics as perceived by professionals in the financial services industry.

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With the 2010 Vancouver Winter Olympic Games quickly approaching, there has been a heightened interest in the performance of Canadian athletes at international competitions (Duffy, 2007; Fidlin, 2005; Longley, 2006). Two significant documents outline Canada's goal to become the number one sporting nation at the 2010 Olympic Games, and improve Canada's performance at the 2008 Olympic Games: Own the Podium and Road to Excellence (Priestner Allinger & Allinger, 2004; Road to Excellence, 2006). These two documents represent heightened interest in the performance of our elite athletes, in conjunction with Canada's hosting status of the Vancouver 2010 Winter Olympic Games. The requirements to train and compete at the international level have become more demanding both in terms of financial resources and time commitment. The need to financially assist athletes with their training and competition costs has been an important topic of debate over the past decades (Beamish & Borowy, 1987; Gatehouse, 2004; Macintosh, 1996; Munro, 1970; Owens, 2004). Two sources of fiinding for high performance athletes in Canada are the Athlete Assistance Program (AAP) provided by the Federal Government and the Canadian Olympic Excellence Fund provided by the Canadian Olympic Committee. The importance of these fiinds for athletes has been discussed in various forums (Ekos, 1992, 1997, 2005; Priestner Allinger & Allinger, 2004; Thibault «& Babiak, 2005). However, alternative sources of funds for high performance athletes have never been the object of research. As such the purpose of this study was to describe a group of athlete applicants from the time period of November 2004 to April 2006, and to contextualize these applications within the development of the Charitable Fund for Athletes.

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John Willson first came to Upper Canada along with his friend Nathaniel Pettit in the late 1700s. They both moved with their families from New Jersey where they had both been imprisioned for not siding with the rebels and maintaining Loyalist allegiences. Pettit arrived with his four daughters, leaving his son behind. Willson came with his wife and nine children. Willson received 1200 acres of land as well as 200 per child. He settled at the corner of Dorchester road and Thorold Stone Road, where he and his family did very well for themselves. Willson as well as his son Thomas ran ox-teams on the portage. His son John became the proprietor of the Exchange hotel at Niagara, and Charles operated at the Pavilion hotel at Falls View. Shortly after his arrival in Upper Canada John Willson changed his name to “Irish” John Willson, as there were 5 other “John Willsons” which appeared on the Loyalists lists. Irish John drowned in the Niagara River in 1798, and his family continued to thrive in Niagara after his death. His second son Thomas Willson, married Abigail Pettit, daughter of his Father’s friend Nathaniel. Thomas was awarded 250 acres of land as a Loyalist and 200 for Abigail, as she was the daughter of a loyalist. He became a blacksmith and also operated ox-teams along the portage. He was Assessor for Stamford Township for 1800, 1807, 1820 and 1829. During the years 1808, 1822, 1825, 1826 and 1831 he was a tax collector and overseer of Statute of Labour. Thomas and Abigail Willson had nine children together. Francis Bond Head Willson of Beaverdams (mentioned throughout the collection) was a great grandson of Thomas and Abigail. Thomas and his wife are both buried beside the Lundy’s Lane United Church. *for more information on the remaining Willson family please refer to box #1, folders 1-3. * Genealogical information from a paper prepared by Pearl Wilson and given before the Lundy’s Lane Historical Society, May 1945, by Hazel Culp Ferris. Box 1 Folder 1.

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A tax assessment of property no. 179 for Mr. Theodore Field or Mr. George Field. The total reads 546 and is dated October 25, 1886. Handwritten is "paid" with signature of J.Y.E. Cairns (collector).

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Taxpayers Coalition Niagara (TCN) was founded and incorporated in 1990 in response to the increasing tax burden faced by citizens, and the sometimes questionable use of taxpayers’ money by the government. Originally founded as the Committee for Responsible Government, the name was changed to Taxpayers Coalition Niagara in order to facilitate membership in a similar provincial organization, Taxpayers Coalition Ontario. The non-partisan Coalition was comprised of businessmen from St. Catharines, with Frank Sheehan as President. The objectives of the Coalition included individual freedom and responsibility; obtaining maximum value for tax dollars; identifying and exposing irresponsible government policy and practice; the reduction of debt at all levels of government; the elimination of wasteful and unnecessary programmes; encouraging elected officials to regain control of their bureaucracies; and discouraging ‘empire building’ within local government. Early in 1991, the Coalition began advertising for members and financial support, receiving $11 000 from 1100 supporters. The membership consisted of both businesses and private citizens, eventually reaching 3500 members. The Coalition formed several committees, each one responsible for monitoring a public sector, such as municipal councils, school boards, police services and regional council. The Coalition worked towards achieving their objectives through presentations given to these groups by the committee leaders, as well as through ‘letters to the Editor’ and advertisements in local newspapers. Frank Sheehan resigned as President in 1995, in order to run as a Conservative candidate in the Provincial election. In June 1995, Charles Atkinson was elected President. The recent election of the Conservative government (led by Mike Harris) resulted in the expectation that many of the Coalition’s objectives would be achieved by the newly elected government. Accordingly, it was decided that the organization would operate in a reduced capacity. The Coalition was terminated in April, 2003, after several years of little or no activity.

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This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.

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Long Point Company financial memorandum (1 page, printed). A large portion of this page has been torn off. A good portion of the text is affected, May 1881.

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List entitled “Total amount of ½ September paid” includes tax and supplies prices, n.d.

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Letter (copy) to T. Stayner regarding the transaction between the Brantford Post Office and the Grimsby Post Office from the Post Master General, Quebec (3 pages, handwritten), March 4, 1830.