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What is the income tax intercept system? The income tax refund intercept program helps the State of Alabama recover funds from individuals who have not paid debts owed to the State. In 1981, the Alabama Legislature passed an Act that authorized the Department of Revenue to intercept refunds from individuals owing balance to certain State agencies. The Act was amended in 2004 to add the Alabama Judicial System as one of those state agencies.

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INTERNATIONAL TAX SERVICES

A Caplan Professional Corporation Alanna Caplan CGA, CPA (U.S.). US and Canadian Tax Planning and Compliance. US Citizens Living Abroad. US Investment By Non-Residents. US IRS Acceptance Agent Services. Canadian Tax Planning and Compliance. Based in Calgary, Alberta, Canada, we provide tax planning and compliance services for individuals with cross-border U.S., Canadian and international tax obligations and exposures. These services will be of particular interest to those:.

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Tax Interpretations

Judicial and CRA interpretations of Canadian tax law and transactional implications. Receive News of Note by email (free). CRA considers that life insurance policy premiums on a corporate-owned policy reduce safe income on hand if they do not increase the policy’s CSV. The (non-deductible) policy premiums that had been paid by Opco would reduce its SIOH except to the extent that their payment increased the policy’s CSV and thereby increased the accrued gain on the shares of Opco. Under s. 55(2). CRA cons...

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