1. In limited cases, employment outside of Canada may entitle taxpayers to employment insurance benefits upon their return to Canada.
2. A recent Supreme Court of Canada decision found that Revenue Quebec could access information from entities outside of Quebec. As National Bank operated in Quebec, branches outside of Quebec were not outside the Revenue Agency’s territorial scope.
3. The Government of Canada estimates that the difference between the taxes that would be paid if all corporate tax obligations had been fully met, and the tax actually paid and collected in 2014, was between$9.4 and $11.4 billion ($2.7 to $3.5 billion for small and medium enterprises, and $6.7 to $7.9 billion for large corporations).