If you use a fiscal year, a year ending on the last day of any month other than December, your return is due on or before the 15th day of the 4th month after the close of your tax year.

If you are a nonresident alien and a resident of Puerto Rico, your return is also due June 15, 1962, or the 15th day of the 6th month after the close of your fiscal year.

If the administration does not succeed in passing the sales tax bill, or any other tax bill, it could very well be faced this spring at the fiscal session of the Legislature with an interesting dilemma.

If the result of changes to the tax structure is a fiscal deficit then the ' supply-side ' policy is effectively stimulating demand through the Keynesian multiplier effect.

If the demand for money is very sensitive to interest rates, so that the LM curve is almost horizontal, fiscal policy changes have a relatively large effect on output, while monetary policy changes have little effect on the equilibrium output.

If there is no budget for the current fiscal year, the previous budget continues in effect.

* If the turnaround time crosses into the next fiscal year or quarter, a rebate offer can inflate sales in the current period, and not have to be accounted for until the next period and then it could be attributed as a cost reducing sales or expense for the next period, giving companies an accounting advantage with their Wall Street projections.

If the rearcourt attacker plays a dropshot, his partner will move into the forecourt to threaten the net reply.

If you can carry on an intelligent conversation with an unknown partner, does this imply your statements are understood?

If the receiving partner has wounds on his genitals, or if the giving partner has wounds or open sores on or in his or her mouth, or bleeding gums, this poses an increased risk of STD transmission.

If a sex toy is to be used in more than one orifice or partner, a condom can be used over it and changed when the toy is moved.

If a mourner shares a business with a partner, and the partner can operate the business alone, the partner shall run the business.

If one of the partners weighs more than 90 kg, the weight exceeding the 90 kg mark is added to the lighter partner.

If there should still be a difference between the partner ’ s weight and the 90 kg mark, the difference can be compensated according to an official weight table.

If the partner does not reply to him at the right moment or interrupts him in the wrong place, the actor ’ s “ discourse falters and the liveliness of his wit is extinguished ”.

If there is disparity between the jumps of each partner, the element's base value and grade of the jump will be scored on the partner that was less successful, even if the other partner's jump was clean.

Her performance as a lesbian mourning the loss of her longtime partner in the HBO series If These Walls Could Talk 2 earned her a Golden Globe for “ Best TV Series Supporting Actress ” in 2000, as well as earning an Emmy Award for Outstanding Supporting Actress in a TV Film or Miniseries.

If a lone beetle finds a carcass, it can continue alone and await a partner.

If the player bidding ( making trump ) has an exceptionally good hand, the player making trump has the option of playing without his or her partner.

If the dealer selects the top card, he or she may also declare a loner hand by sliding his or her discard to her partner.

She states, " If the Palestinians agree to coordinate with Israel on the evacuation, establish the rule of law, and demonstrate a capacity to govern, the world may be convinced that finally there is a real partner for peace ".

If a person has a mental obsession with cowboys, their partner could dress up as a cowboy to make it a real thing or " plastic love.

If the receiving partner is male, this increases the chances of stimulating the prostate.

The chorus of " Optimistic ", " If you try the best you can, the best you can is good enough ", was inspired by Yorke's partner, Rachel Owen.

If a cyanobacterium is present, as a primary partner or another symbiont in addition to green alga as in certain tripartite lichens, they can fix atmospheric nitrogen, complementing the activities of the green alga.

* If there are no children, grandchildren, or great-grandchildren then the spouse or civil partner inherits all personal belongings of the deceased, the first £ 450, 000 of the estate and half of the amount above £ 450, 000.

* If there are children, grandchildren, or great-grandchildren then the spouse or civil partner inherits all personal belongings of the deceased, the first £ 250, 000 of the estate and a lifetime's interest in half of the amount above £ 250, 000.

If an individual has unprotected sex with an infected partner, there is a 70 % chance that he or she will also become infected.

If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

If the trust has qualified under laws such as Internal Revenue Code section 501 ( c ), donations to the trust may be deductible to an individual taxpayer or corporate donor.

* If the taxpayer is filing as " married, filing separately ", and his or her spouse itemizes, then the taxpayer cannot take the standard deduction.

* If the amounts of the itemized deductions and the standard deduction do not differ much, the taxpayer may take the standard deduction to reduce the possibility of adjustment by the Internal Revenue Service ( IRS ).

* If the taxpayer is otherwise eligible to file a shorter tax form such as 1040EZ or 1040A, he would prefer not to prepare ( or pay to prepare ) the more complicated Form 1040 and the associated Schedule A for itemized deductions.

If a taxpayer disagrees with an assessment, they could go through the appeal process, which may include challenging the assessment in court.

If a tax return is audited and a larger tax bill is the result, the taxpayer is responsible, not their accountants.

If not, a taxpayer needs to cut a check to CRA to cover their tax bill.

If a taxpayer does not file a tax return on time, CRA may first send a request, like a reminder, to the taxpayer asking them to file the outstanding return.

If the taxpayer still not file the return, CRA may send a second letter demanding that the return be filed.

If a return is not filed after the computer generated letters, such as TX11 and TX14, a non-filer officer could arbitrarily prepare a tax return for the taxpayer, normally generating a larger tax bill than what the taxpayer would expect.

If a non-filer officer determines that insufficient info is available for issuing an arbitrary assessment, they may refer the file to Investigations, who would then take the taxpayer to court.

If the taxpayer ignore the court order, they will be subject to contempt of court charges.

If, after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada.

If a taxpayer is still not happy about the tax court decision, they could take it to the federal court of appeals, or even further to the Supreme Court of Canada.

If the taxpayer is not satisfied with the way the first office handles it, they may escalate the complaint to the regional office, which investigates the complaint and contacts the taxpayer.

If the taxpayer remains unsatisfied, a complaint may be made to the Taxpayer Ombudsman.

If a taxpayer agrees to a tax assessment but unable to pay, they could request a remission order to CRA.

If the request is denied, a taxpayer could request a second review, which will be done by a higher rank official.

If the request is still denied, a taxpayer could request a judicial review of the decision in the federal court, not tax court.

If a taxpayer is not happy with the judicial review decision, they could take it to the federal court of appeals.