Canada Revenue Agency and the Voluntary Disclosure Program

The Canada Revenue Agency's Voluntary Disclosure Program (the "Program") encourages taxpayers to voluntarily disclose unreported income. The Program promises that a taxpayer who voluntarily discloses previously unreported income will not be prose­cuted for tax evasion and will not have any civil penalties imposed if the Agency's four Program conditions are met. The Agency's four Program conditions are: (1) the disclosure must be voluntary; (2) the disclosure must be complete; (3) the disclosure must involve the application, or potential application, of a penalty; and (4) the disclosure must include information that is at least one year past due.

In many cases, the Minister will not exercise his discretion to accept a taxpayer's disclosure under the Program citing any type of enforcement action. The Agency appears to have defined "enforcement action" as any real or contemplated, direct or indirect, action that could have revealed the information that the taxpayer sought to disclose under the Program. In the Federal Court's Reasons for Judgment in Amour International Mines d'Or Ltée ("AIMO") v. Attorney General of Canada, the Court considered the Minister's decision to deny AIMO's disclosure on the basis that, prior to AIMO's disclosure, the Agency initiated some enforcement action. For present purposes, the salient facts in AIMO are as follows.

AIMO applied for judicial review of the Minister's decision to not exercise his discretion to accept AIMO's disclosure under the Program. AIMO argued that the Agency's alleged enforcement action was not sufficiently linked to the subject disclosure. Counsel for the Respondent submitted that the Minister's decision was reasonable on the basis that the Agency initiated an audit of a corporation with which AIMO was associated ("Greymount") and that the Greymount audit constituted enforcement action that would have revealed the information that AIMO sought to disclosure under the Program.

The Court noted that the Respondent's argument did not appear to be supported by any evidence or legal inference capable of establishing that the Greymount audit would have, in fact, uncovered the AIMO information. In these circumstances, the Court asked counsel for the Respondent to explain how the Agency would have allegedly uncovered the AIMO information. In response, counsel for the Respondent posited that that "mere mortals would find it difficult to understand the thought process of a tax collector".

The Court did not accept the Respondent's argument and supported its conclusion referring to Lord Macmillan Reasons for Judgment in Jones v. Great Western Railway Co.. In Jones Lord Macmillian held that "[t]he dividing line between conjecture and inference is often a very difficult one to draw. A conjecture may be plausible but it is of no legal value, for its essence is that it is a mere guess. An inference in the legal sense, on the other hand, is a deduction from the evidence, and if it is a reasonable deduction it may have the validity of legal proof". The Court held that - although the standard of review is reasonableness - the Minister could not purport to justify his decision with mere conjecture. Unsurprisingly, the Court granted AIMO's application for judicial review.

We believe that AIMO represents a victory for "mere mortals" providing support for the position that the Minister should adopt a narrower definition of enforcement action and that the Minister is required establish a real connection between the enforcement action and the tax information disclosed.

Mr. Peter V. Aprile is ATX Law's founder. Mr. Aprile's practice is focused on successfully representing individuals as well as private companies to resolve tax disputes with the Canada Revenue Agency and Ministry of Revenue across a variety of tax issues. In addition, ATX Law represents clients in Voluntary Disclosures Program, Taxpayer Relief Provisions and tax evasion matters. Mr. Aprile has obtained favorable results for clients at all stages of a tax audit, objection and appeal stages. He frequently appears before the Tax Court of Canada and Federal Courts. To learn more about Mr. Aprile and ATX Law's tax dispute and tax litigation practice please visit our website at http://www.atxlaw.ca/

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What To Do When Hiring A Private Investigation Agency

Nobody ever wants to have to research private investigation services and learn how to hire a private investigator. But sometimes the twists and turns of life leave you no choice but to find one that can unearth the answers you need.

Figuring out how to hire a private investigator can be daunting to someone who has no experience in such matters. However, the task can be done-don't let it discourage you from seeking the help you require! Whether you are looking for advice on how to find a missing person, or something less drastic such as investigative work on a spouse, here are a few tips to keep in mind as you begin hunting for their services:

-Do a web search seeking private investigators in your area that specialize in the type of investigations you need. This will quickly narrow down the possibilities and save you a lot of unnecessary "trial and error" phone calls.

-Once you have whittled the field of potential services down to a few, contact each firm and begins your own interrogation process. In many ways, the question "how to hire a private investigator" should be approached the same way you'd hire ANYONE. Make sure to do a detailed background check on investigators. As with every other occupation, no two private investigators are created equal. Ask for references and ask questions about his or her experience. You don't want to entrust your case to someone who can't handle it.

-During the screening process, ask every investigator you interview to show his license allowing him or her to serve as a P.I. The Internet has allowed a number of "private investigators" to pass themselves off as something they are most assuredly not. Having the ability to tap into online databases and find out generally available information and possessing the ability to conduct thorough, professional
and secret investigations are two entirely different things. Someone who can do the latter will have his or her investigator's license.

-Find out if the investigator is insured. Not all investigative work is dangerous and intensive, but almost without exception, every investigation requires a good deal of driving and traveling by the private investigator. But if he or she is involved in some kind of accident and doesn't have insurance, guess who is liable for the damages? You. Simply put, don't work with a private investigator that doesn't carry insurance.

-Once you have settled on a private investigator, confirm he or she will offer a contract spelling out-to the letter-what services he or she will provide and how much this will cost you. If someone's not willing to sign a contract, look elsewhere-immediately.

Again, being forced into a position in which you need to learn how to hire one is no fun, but there's no reason why you can't be well-prepared and well-informed for the undertaking and figure out how to hire a private investigator who will do the work necessary to answer the questions that have sent you to him or her in the first place!

V.I.P. Investigations Inc. was created in 1994 in Montreal, Quebec Canada by the President and investigator Mr. Remi Kalacyan. The vocation of the agency is to provide you professional help in the research of proofs within the framework of private inquiries as well as industrial, commercial and/or financial investigations.

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The Importance Of Having A Notary Public On Staff At Your Title Agency Of Choice

The real estate title insurance agency plays, perhaps, the most important role in any real estate transaction: making sure the closing happens. From collecting escrow funds to filing closing paperwork with the appropriate government agencies, the title agency can handle all aspects of the closing process from start to finish. This is why it is so important to do your research and make sure you hire an agency with which you feel comfortable and that offers all of the services you need.

Responsibilities Of The Title Insurance Agency

The title insurance agency has many responsibilities to ensure the closing happens on time and without any issues arising. The duties of the title agency can and do include:

• Collect, hold and/or disburse escrow funds

• Conduct a title search

• Issue title insurance

• Order a property survey

• Coordinate and review the lending documents

• Prepare the new deed

• Facilitate the closing

• File closing paperwork with appropriate government agencies

Multiple Service Providers

Agencies that offer several services are generally more established and experienced agencies with knowledgeable staff who know the ins and outs of real estate closings. These agencies work like a well-oiled machine with everyone performing his or her role with ease and the implicit understanding that goes along with working beside the same people in every transaction.

Title insurance agencies that can provide you with closing, escrow and notary services in one place will save you time and money because you won't have to coordinate between two or three or more different service providers. Making sure everything is in order for a closing to happen is challenging enough. Trying to coordinate schedules and share information with several different service providers makes it much more difficult to keep the closing process on track, leading to the potential for delays to occur and mistakes to be made.

Escrow And Notary Services

The two main services, other than title services, you want to make sure your title insurance agency offers are escrow and notary services.

You will need an escrow holder to act as a neutral third party, hold funds and disburse them once all of the requirements for closing have been met by all parties. It is useful to have your title agency act as the escrow agent because they are already a neutral third party service provider who is aware of all of the closing instructions, requirements and progress being made towards the closing.

No matter where your closing takes place, notary services are needed to witness the signing of many of the closing documents. Because closings require notary witnesses, many title agencies will have at least one notary on staff. The notaries that work at title agencies have special training and experience notarizing escrow and mortgage loan documents. They are referred to as notary-signing agents.

The notary will verify that the signatures are authentic, the signers are who they say they are and understand what they are signing, and no one is signing under duress.

Many title agencies offer escrow and notary services as a convenience to their customers which means you do not have to locate such service providers on your own. This saves you time and helps ease some of the hassles that can go along with closing on real estate.

Title Junction, a Cape Coral title insurance agency, serves clients throughout Florida and Fort Myers. Notary, escrow and witness courtesy closing services are also offered by this Cape Coral notary agency.

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Can a Collection Agency Garnish My Wages? What Are My Legal Rights?

The question of the ability of a collection agency to garnish wages is one that comes up very often. Some may tell you that it's an area filled with shades of grey, and although it's surely not black and white, neither is it very complex. Collection agencies are notorius for breaking the rules, and that is particularly true when it comes to the most important guidelines which are laid out in the FDCPA (Fair Debt Collections Practices Act).

If you are not familiar with the FDCPA, although you can find recaps of it on many websites, the only truly authoritative information can be found at the Federal Trade Commisson website, FTC.gov where you will find a copy of the law along with very clearly written explanations of its many facets.

Now, to the focus of this article, can a collection agency garnish your wages? The short answer is yes they can. However, they must first go through a series of steps, all of which will provide the debtor with an opportunity to prevent it. As a consumer, you have a myriad of rights that can protect you from these types of actions. The sad truth is that the vast majority of consumers, when faced with a law suit, choose to do nothing.

Although you have legal rights in such an event, it's up to you to exercise them. Many people mistakenly believe that it's up to the court to protect them from those that violate their consumer rights. That is not the case, and it's critical to your financial well being that you understand this right away. The court is an impartial body, charged with hearing the facts of a case, and making a decision based on those facts.

When it involves a case in which a collection agency is suing you for a debt, you have the legal right to appear in court to present an affirmative defense. This type of defense can take on many different positions. The two that are most common are proving that this debt is not yours, or that the collection agency does not have legal standing to collect the debt.

Very often, in fact the majority of the time, people ignore a summons because they feel they owe the debt and it would be time consuming and pointless to appear in court. This inaction on the part of the defendant is very foolish and usually will result in the worst possible outcome. If you are employed, it is very likely that your wages will be garnished.

However, there are other factors to take into consideration about wage garnishment. Some states do not allow wages to be garnished, while others allow certain percentages.

Making an appearance in court is wise because you may be able to work out a comfortable repayment plan. Most courts are very flexible about this type of arrangement and will allow it. It may also be to your advantage to contact the collectors prior to court and see it arrangements for payments and/or settlement is possible. It will save you court costs and other fees when the court is involved.

David Miller is a freelance writer and marketing consultant. He has written extensively about bankruptcy, debt settlement, debt consolidation, credit and credit cards, collection agency abuse, consumer law, credit card defense, FDCPA guidelines and complaints, loan modification scams, and foreclosure.

He contributes regularly to financial and real estate blogs.

He currently edits several websites and is a contributing author to many of them including http://lawfirmslongisland.com/

His articles about foreclosure, debt discharge, student loan debt and many other topics in the area of bankruptcy, credit and can be found at http://lawfirmslongisland.com/ along with links to other resources which he has been a contributing author.

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