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J.R.R. Tolkien: A Biographical Sketch. About Environmental Ethics? John Ronald Reuel Tolkien (1892-1973) was a major scholar of the English language, specialising in Old and report for plagiarism online Middle English. Twice Professor of about environmental ethics, Anglo-Saxon (Old English) at apa model essay the University of Oxford, he also wrote a number of stories, including most famously The Hobbit (1937) and essay The Lord of the Rings (1954-1955), which are set in a pre-historic era in an invented version of our world which he called by the Middle English name of essay, Middle-earth. This was peopled by about ethics, Men (and women), Elves, Dwarves, Trolls, Orcs (or Goblins) and of course Hobbits. He has regularly been condemned by world competitions, the Eng. Lit. establishment, with honourable exceptions, but loved by literally millions of environmental, readers worldwide. In the 1960s he was taken up by many members of the check report for plagiarism online nascent #8220;counter-culture#8221; largely because of his concern with environmental issues. In 1997 he came top of about ethics, three British polls, organised respectively by Channel 4 / Waterstone#8217;s, the Folio Society, and SFX, the homework help UK#8217;s leading science fiction media magazine, amongst discerning readers asked to vote for the greatest book of the environmental 20th century. Please note also that his name is homework help, spelt Tolkien (there is about, no #8220;Tolkein#8221;).

The name #8220;Tolkien#8221; (pron.: Tol-keen; equal stress on both syllables) is believed to marketing and communications, be of German origin; Toll-kuhn: foolishly brave, or stupidly clever hence the about environmental ethics pseudonym #8220;Oxymore#8221; which he occasionally used. Hook? His father#8217;s side of the family appears to have migrated from essay ethics Saxony in the 18th century, but over creating hook the century and a half before his birth had become thoroughly Anglicised. Certainly his father, Arthur Reuel Tolkien, considered himself nothing if not English. Arthur was a bank clerk, and went to essay about ethics, South Africa in the 1890s for better prospects of promotion. Hook? There he was joined by his bride, Mabel Suffield, whose family were not only English through and through, but West Midlands since time immemorial. So John Ronald (#8220;Ronald#8221; to family and about early friends) was born in Bloemfontein, S.A., on 3 January 1892. His memories of check report for plagiarism, Africa were slight but vivid, including a scary encounter with a large hairy spider, and influenced his later writing to environmental ethics, some extent; slight, because on 15 February 1896 his father died, and essay competitions 2012 he, his mother and essay environmental his younger brother Hilary returned to England or more particularly, the apa model essay West Midlands.

The West Midlands in Tolkien#8217;s childhood were a complex mixture of the essay about ethics grimly industrial Birmingham conurbation, and the quintessentially rural stereotype of England, Worcestershire and world surrounding areas: Severn country, the land of the composers Elgar, Vaughan Williams and Gurney, and essay ethics more distantly the poet A. E. Housman (it is thesis form, also just across the border from about environmental ethics Wales). Tolkien#8217;s life was split between these two: the then very rural hamlet of creating hook, Sarehole, with its mill, just south of essay environmental ethics, Birmingham; and darkly urban Birmingham itself, where he was eventually sent to King Edward#8217;s School. By then the check report family had moved to King#8217;s Heath, where the about environmental ethics house backed onto a railway line young Ronald#8217;s developing linguistic imagination was engaged by the sight of coal trucks going to poetry of patrick, and from South Wales bearing destinations like#8221; Nantyglo#8221;,#8221; Penrhiwceiber#8221; and environmental #8220;Senghenydd#8221;. Then they moved to the somewhat more pleasant Birmingham suburb of Edgbaston. However, in the meantime, something of profound significance had occurred, which estranged Mabel and quote in research her children from both sides of the family: in essay about, 1900, together with her sister May, she was received into the Roman Catholic Church.

From then on, both Ronald and Hilary were brought up in the faith of Pio Nono, and bank competitions 2012 remained devout Catholics throughout their lives. Essay About? The parish priest who visited the poetry essay family regularly was the essay about environmental ethics half-Spanish half-Welsh Father Francis Morgan. Tolkien family life was generally lived on world competitions the genteel side of essay environmental, poverty. Apa Model Essay? However, the ethics situation worsened in check report, 1904, when Mabel Tolkien was diagnosed as having diabetes, usually fatal in those pre-insulin days. She died on 14 November of essay ethics, that year leaving the two orphaned boys effectively destitute. At this point Father Francis took over, and made sure of the boys#8217; material as well as spiritual welfare, although in the short term they were boarded with an unsympathetic aunt-by-marriage, Beatrice Suffield, and world bank essay then with a Mrs Faulkner. By this time Ronald was already showing remarkable linguistic gifts. He had mastered the Latin and Greek which was the staple fare of an arts education at that time, and was becoming more than competent in a number of other languages, both modern and ancient, notably Gothic, and later Finnish. About? He was already busy making up his own languages, purely for world bank competitions fun.

He had also made a number of close friends at King Edward#8217;s; in his later years at school they met regularly after hours as the #8220;T. About Environmental? C. Bank Essay Competitions? B. S.#8221; (Tea Club, Barrovian Society, named after their meeting place at the Barrow Stores) and about environmental ethics they continued to essay, correspond closely and exchange and criticise each other#8217;s literary work until 1916. About Environmental? However, another complication had arisen. Amongst the marketing and communications essay lodgers at environmental ethics Mrs Faulkner#8217;s boarding house was a young woman called Edith Bratt. When Ronald was 16, and she 19, they struck up a friendship, which gradually deepened. Eventually Father Francis took a hand, and world bank essay competitions 2012 forbade Ronald to see or even correspond with Edith for three years, until he was 21. Ronald stoically obeyed this injunction to the letter.

In the ethics summer of in research papers citing, 1911, he was invited to ethics, join a party on a walking holiday in Switzerland, which may have inspired his descriptions of the Misty Mountains, and of Rivendell. In the statistics autumn of that year he went up to Exeter College, Oxford where he stayed, immersing himself in the Classics, Old English, the Germanic languages (especially Gothic), Welsh and Finnish, until 1913, when he swiftly though not without difficulty picked up the threads of his relationship with Edith. He then obtained a disappointing second class degree in Honour Moderations, the about #8220;midway#8221; stage of apa model essay, a 4-year Oxford #8220;Greats#8221; (i.e. Classics) course, although with an #8220;alpha plus#8221; in philology. As a result of this he changed his school from Classics to ethics, the more congenial English Language and Literature. One of the check for plagiarism poems he discovered in about, the course of his Old English studies was the Crist of Cynewulf he was amazed especially by the cryptic couplet: Eala Earendel engla beorhtast. Ofer middangeard monnum sended. Which translates as: Hail Earendel brightest of angels, over Middle Earth sent to men. (#8220; Middangeard #8221; was an homework, ancient expression for the everyday world between Heaven above and about environmental ethics Hell below.) This inspired some of his very early and inchoate attempts at statistics homework realising a world of ancient beauty in his versifying. Environmental? In the summer of bank essay, 1913 he took a job as tutor and about environmental escort to apa model essay, two Mexican boys in essay about ethics, Dinard, France, a job which ended in tragedy.

Though no fault of quote papers, Ronald#8217;s, it did nothing to essay about, counter his apparent predisposition against apa model essay, France and environmental ethics things French. Meanwhile the in research citing relationship with Edith was going more smoothly. She converted to Catholicism and about moved to creating hook, Warwick, which with its spectacular castle and essay beautiful surrounding countryside made a great impression on thesis form ucf Ronald. However, as the pair were becoming ever closer, the nations were striving ever more furiously together, and war eventually broke out in August 1914. Unlike so many of essay, his contemporaries, Tolkien did not rush to report for plagiarism, join up immediately on the outbreak of war, but returned to Oxford, where he worked hard and ethics finally achieved a first-class degree in June 1915. Quote In Research Citing? At this time he was also working on various poetic attempts, and on essay ethics his invented languages, especially one that he came to check report online, call Qenya [ sic ], which was heavily influenced by about environmental ethics, Finnish but he still felt the essay competitions 2012 lack of a connecting thread to bring his vivid but disparate imaginings together. Essay About? Tolkien finally enlisted as a second lieutenant in the Lancashire Fusiliers whilst working on apa model essay ideas of Earendel [ sic ] the Mariner, who became a star, and essay his journeyings. For many months Tolkien was kept in boring suspense in statistics homework help, England, mainly in Staffordshire. Finally it appeared that he must soon embark for France, and he and environmental ethics Edith married in Warwick on 22 March 1916. Eventually he was indeed sent to world bank competitions, active duty on the Western Front, just in time for environmental ethics the Somme offensive. After four months in world bank essay 2012, and out of the trenches, he succumbed to about environmental, #8220;trench fever#8221;, a form of typhus-like infection common in the insanitary conditions, and in bank essay competitions, early November was sent back to England, where he spent the next month in hospital in Birmingham.

By Christmas he had recovered sufficiently to essay about ethics, stay with Edith at thesis approval form ucf Great Haywood in essay about environmental, Staffordshire. During these last few months, all but one of his close friends of the #8220;T. C. B. S.#8221; had been killed in action. Partly as an act of piety to creating, their memory, but also stirred by reaction against essay ethics, his war experiences, he had already begun to put his stories into apa model essay, shape, #8220; … in huts full of blasphemy and smut, or by candle light in about ethics, bell-tents, even some down in apa model essay, dugouts under shell fire #8221; [ Letters 66]. About? This ordering of his imagination developed into in research, the Book of Lost Tales (not published in his lifetime), in essay about, which most of the quote citing major stories of the Silmarillion appear in about environmental ethics, their first form: tales of the Elves and the #8220;Gnomes#8221;, (i. e. Apa Model Essay? Deep Elves, the later Noldor), with their languages Qenya and Goldogrin. Essay About Ethics? Here are found the marketing first recorded versions of the essay about environmental wars against Morgoth, the check report for plagiarism siege and fall of Gondolin and essay ethics Nargothrond, and the tales of Turin and marketing of Beren and Luthien. Throughout 1917 and essay environmental ethics 1918 his illness kept recurring, although periods of homework help, remission enabled him to environmental ethics, do home service at check report for plagiarism online various camps sufficiently well to be promoted to lieutenant.

It was when he was stationed in essay environmental, the Hull area that he and quote in research citing Edith went walking in essay ethics, the woods at nearby Roos, and there in and communications, a grove thick with hemlock Edith danced for him. This was the inspiration for the tale of Beren and ethics Luthien, a recurrent theme in his #8220;Legendarium#8221;. He came to think of creating essay hook, Edith as #8220;Luthien#8221; and himself as #8220;Beren#8221;. About Ethics? Their first son, John Francis Reuel (later Father John Tolkien) had already been born on 16 November 1917. When the statistics help Armistice was signed on 11 November 1918, Tolkien had already been putting out feelers to about ethics, obtain academic employment, and by the time he was demobilised he had been appointed Assistant Lexicographer on the New English Dictionary (the #8220;Oxford English Dictionary#8221;), then in marketing and communications essay, preparation. While doing the essay environmental ethics serious philological work involved in this, he also gave one of his Lost Tales its first public airing he read The Fall of check online, Gondolin to the Exeter College Essay Club, where it was well received by environmental ethics, an audience which included Neville Coghill and essay Hugo Dyson, two future #8220;Inklings#8221;. However, Tolkien did not stay in essay, this job for long. Homework? In the essay about summer of 1920 he applied for the quite senior post of Reader (approximately, Associate Professor) in of patrick, English Language at the University of Leeds, and to his surprise was appointed. At Leeds as well as teaching he collaborated with E. About Ethics? V. Papers? Gordon on the famous edition of Sir Gawain and environmental ethics the Green Knight , and continued writing and refining The Book of homework help, Lost Tales and his invented #8220;Elvish#8221; languages.

In addition, he and essay environmental Gordon founded a #8220;Viking Club#8221; for undergraduates devoted mainly to creating hook, reading Old Norse sagas and essay ethics drinking beer. It was for form ucf this club that he and Gordon originally wrote their Songs for the Philologists , a mixture of traditional songs and original verses translated into Old English, Old Norse and Gothic to fit traditional English tunes. Essay Environmental? Leeds also saw the birth of essay, two more sons: Michael Hilary Reuel in October 1920, and Christopher Reuel in 1924. Essay Environmental? Then in quote, 1925 the Rawlinson and Bosworth Professorship of Anglo-Saxon at essay about environmental ethics Oxford fell vacant; Tolkien successfully applied for the post. Bank Competitions 2012? Professor Tolkien, The Inklings and Hobbits. In a sense, in environmental, returning to and communications, Oxford as a Professor, Tolkien had come home. Essay About? Although he had few illusions about the academic life as a haven of homework, unworldly scholarship (see for example Letters 250), he was nevertheless by temperament a don#8217;s don, and fitted extremely well into the largely male world of teaching, research, the comradely exchange of ideas and about occasional publication. In fact, his academic publication record is in research papers citing, very sparse, something that would have been frowned upon in about environmental ethics, these days of quantitative personnel evaluation.

However, his rare scholarly publications were often extremely influential, most notably his lecture #8220;Beowulf, the in research Monsters and the Critics#8221;. His seemingly almost throwaway comments have sometimes helped to transform the about environmental ethics understanding of a particular field for example, in his essay on creating essay hook #8220;English and Welsh#8221;, with its explanation of the origins of the term #8220;Welsh#8221; and its references to about ethics, phonaesthetics (both these pieces are collected in The Monsters and the Critics and Other Essays , currently in print). His academic life was otherwise largely unremarkable. In 1945 he changed his chair to the Merton Professorship of apa model essay, English Language and Literature, which he retained until his retirement in environmental, 1959. Apart from all the approval form above, he taught undergraduates, and essay about environmental played an important but unexceptional part in academic politics and administration. His family life was equally straightforward.

Edith bore their last child and in research only daughter, Priscilla, in 1929. About Environmental Ethics? Tolkien got into the habit of hook, writing the children annual illustrated letters as if from essay environmental Santa Claus, and a selection of these was published in check report for plagiarism online, 1976 as The Father Christmas Letters . About Environmental? He also told them numerous bedtime stories, of apa model essay, which more anon. In adulthood John entered the priesthood, Michael and Christopher both saw war service in the Royal Air Force. Afterwards Michael became a schoolmaster and Christopher a university lecturer, and Priscilla became a social worker. They lived quietly in essay, North Oxford, and check report later Ronald and environmental ethics Edith lived in the suburb of Headington. However, Tolkien#8217;s social life was far from quote in research citing unremarkable.

He soon became one of the founder members of environmental, a loose grouping of Oxford friends (by no means all at marketing essay the University) with similar interests, known as #8220;The Inklings#8221;. The origins of the name were purely facetious it had to do with writing, and sounded mildly Anglo-Saxon; there was no evidence that members of the group claimed to essay environmental ethics, have an #8220;inkling#8221; of the Divine Nature, as is sometimes suggested. World Competitions? Other prominent members included the above-mentioned Messrs Coghill and about ethics Dyson, as well as Owen Barfield, Charles Williams, and above all C. S. Check For Plagiarism Online? Lewis, who became one of environmental ethics, Tolkien#8217;s closest friends, and for whose return to Christianity Tolkien was at least partly responsible. Poetry Of Patrick Essay? The Inklings regularly met for conversation, drink, and essay about environmental ethics frequent reading from their work-in-progress. Meanwhile Tolkien continued developing his mythology and languages. Apa Model Essay? As mentioned above, he told his children stories, some of which he developed into essay ethics, those published posthumously as Mr. Poetry? Bliss , Roverandom , etc. Essay About? However, according to approval ucf, his own account, one day when he was engaged in the soul-destroying task of marking examination papers, he discovered that one candidate had left one page of an answer-book blank. On this page, moved by who knows what anarchic daemon, he wrote #8220; In a hole in essay about environmental, the ground there lived a hobbit #8220;. In typical Tolkien fashion, he then decided he needed to essay, find out what a Hobbit was, what sort of a hole it lived in, why it lived in a hole, etc. From this investigation grew a tale that he told to ethics, his younger children, and even passed round.

In 1936 an homework, incomplete typescript of essay about, it came into the hands of Susan Dagnall, an employee of the publishing firm of essay, George Allen and Unwin (merged in 1990 with HarperCollins). She asked Tolkien to environmental ethics, finish it, and presented the complete story to Stanley Unwin, the then Chairman of the firm. He tried it out on his 10-year old son Rayner, who wrote an world bank 2012, approving report, and it was published as The Hobbit in 1937. Ethics? It immediately scored a success, and has not been out of children#8217;s recommended reading lists ever since. It was so successful that Stanley Unwin asked if he had any more similar material available for for plagiarism online publication. By this time Tolkien had begun to make his Legendarium into what he believed to be a more presentable state, and as he later noted, hints of ethics, it had already made their way into The Hobbit . He was now calling the full account Quenta Silmarillion , or Silmarillion for in research citing short. He presented some of environmental ethics, his #8220;completed#8221; tales to Unwin, who sent them to his reader. The reader#8217;s reaction was mixed: dislike of the poetry and statistics praise for the prose (the material was the about environmental ethics story of thesis form ucf, Beren and essay environmental Luthien) but the check report overall decision at the time was that these were not commercially publishable. Unwin tactfully relayed this message to Tolkien, but asked him again if he was willing to essay about environmental, write a sequel to The Hobbit . Tolkien was disappointed at poetry of patrick kavanagh the apparent failure of The Silmarillion , but agreed to take up the challenge of #8220;The New Hobbit#8221;. This soon developed into something much more than a children#8217;s story; for the highly complex 16-year history of what became The Lord of the Rings consult the essay ethics works listed below.

Suffice it to say that the now adult Rayner Unwin was deeply involved in the later stages of this opus, dealing magnificently with a dilatory and temperamental author who, at ucf one stage, was offering the whole work to a commercial rival (which rapidly backed off when the essay environmental ethics scale and creating essay nature of the package became apparent). It is thanks to about ethics, Rayner Unwin#8217;s advocacy that we owe the apa model essay fact that this book was published at all Andave laituvalmes ! His father#8217;s firm decided to essay about, incur the probable loss of ?1,000 for the succes d#8217;estime , and publish it under the quote in research title of The Lord of the about ethics Rings in three parts during 1954 and in research papers 1955, with USA rights going to Houghton Mifflin. About Environmental Ethics? It soon became apparent that both author and thesis publishers had greatly underestimated the work#8217;s public appeal. The Lord of the essay about environmental Rings rapidly came to competitions 2012, public notice. Essay About Environmental Ethics? It had mixed reviews, ranging from the ecstatic (W. H. Auden, C. S. Lewis) to check online, the damning (E. Wilson, E. Muir, P. Toynbee) and just about everything in between. The BBC put on about a drastically condensed radio adaptation in 12 episodes on the Third Programme. In 1956 radio was still a dominant medium in of patrick, Britain, and the Third Programme was the #8220;intellectual#8221; channel. So far from essay environmental ethics losing money, sales so exceeded the break-even point as to marketing and communications essay, make Tolkien regret that he had not taken early retirement. However, this was still based only upon essay about ethics, hardback sales.

The really amazing moment was when The Lord of the Rings went into a pirated paperback version in 1965. Marketing And Communications Essay? Firstly, this put the book into the impulse-buying category; and secondly, the publicity generated by the copyright dispute alerted millions of American readers to about environmental, the existence of something outside their previous experience, but which appeared to speak to of patrick essay, their condition. By 1968 The Lord of the Rings had almost become the Bible of the #8220;Alternative Society#8221;. Essay Environmental? This development produced mixed feelings in the author. Of Patrick Essay? On the essay about environmental one hand, he was extremely flattered, and to his amazement, became rather rich. Thesis Approval Form Ucf? On the ethics other, he could only deplore those whose idea of a great trip was to apa model essay, ingest The Lord of the Rings and LSD simultaneously. Arthur C. Clarke and environmental Stanley Kubrick had similar experiences with 2001: A Space Odyssey . Statistics Help? Fans were causing increasing problems; both those who came to gawp at his house and those, especially from environmental California who telephoned at check report for plagiarism online 7 p.m. (their time 3 a.m. his), to demand to know whether Frodo had succeeded or failed in the Quest, what was the essay about ethics preterite of Quenyan lanta -, or whether or not Balrogs had wings. So he changed addresses, his telephone number went ex-directory, and check for plagiarism online eventually he and Edith moved to essay about ethics, Bournemouth, a pleasant but uninspiring South Coast resort (Hardy#8217;s #8220;Sandbourne#8221;), noted for the number of its elderly well-to-do residents.

Meanwhile the cult, not just of approval ucf, Tolkien, but of the fantasy literature that he had revived, if not actually inspired (to his dismay), was really taking off but that is essay about environmental, another story, to be told in another place. Check For Plagiarism? Despite all the essay about environmental ethics fuss over The Lord of the Rings , between 1925 and his death Tolkien did write and publish a number of citing, other articles, including a range of essay, scholarly essays, many reprinted in world essay competitions, The Monsters and essay environmental ethics the Critics and Other Essays (see above); one Middle-earth related work, The Adventures of Tom Bombadil ; editions and translations of bank essay 2012, Middle English works such as the about environmental ethics Ancrene Wisse , Sir Gawain , Sir Orfeo and marketing and communications essay The Pearl , and some stories independent of the environmental ethics Legendarium, such as the marketing essay Imram , The Homecoming of about, Beorhtnoth Beorhthelm#8217;s Son , The Lay of Aotrou and Itroun and, especially, Farmer Giles of Ham , Leaf by Niggle , and bank essay 2012 Smith of Wootton Major . The flow of about, publications was only check report for plagiarism, temporarily slowed by Tolkien#8217;s death. Environmental Ethics? The long-awaited Silmarillion , edited by Christopher Tolkien, appeared in 1977. In 1980 Christopher also published a selection of of patrick kavanagh essay, his father#8217;s incomplete writings from essay environmental his later years under the title of statistics help, Unfinished Tales of Numenor and essay Middle-earth . Creating Essay Hook? In the essay about environmental introduction to this work Christopher Tolkien referred in passing to poetry of patrick, The Book of environmental, Lost Tales , #8220;itself a very substantial work, of the utmost interest to one concerned with the origins of Middle-earth, but requiring to statistics homework, be presented in a lengthy and complex study, if at essay about ethics all#8221; ( Unfinished Tales , p. Report? 6, paragraph 1). Essay About? The sales of The Silmarillion had rather taken George Allen Unwin by surprise, and hook those of Unfinished Tales even more so. Environmental? Obviously, there was a market even for creating hook this relatively abstruse material and they decided to risk embarking on essay about this #8220;lengthy and complex study#8221;. Report For Plagiarism? Even more lengthy and ethics complex than expected, the resulting 12 volumes of the History of Middle-earth , under Christopher#8217;s editorship, proved to be a successful enterprise. (Tolkien#8217;s publishers had changed hands, and names, several times between the start of the enterprise in 1983 and the appearance of the paperback edition of Volume 12, The Peoples of creating essay hook, Middle-earth , in environmental, 1997.) After his retirement in 1959 Edith and Ronald moved to Bournemouth. On 29 November 1971 Edith died, and Ronald soon returned to Oxford, to rooms provided by thesis approval form ucf, Merton College. Ronald died on 2 September 1973. He and Edith are buried together in a single grave in essay about environmental, the Catholic section of approval form ucf, Wolvercote cemetery in the northern suburbs of Oxford. (The grave is essay environmental ethics, well signposted from the entrance.) The legend on statistics the headstone reads: Edith Mary Tolkien, Luthien, 1889-1971.

John Ronald Reuel Tolkien, Beren, 1892-1973. Essay Environmental? Tolkien: A Biography . And Communications Essay? Humphrey Carpenter. Allen and about environmental ethics Unwin, London, 1977. Apa Model Essay? Letters of J.R.R. Tolkien . About Ethics? Ed. Thesis Form? Humphrey Carpenter with Christopher Tolkien. George Allen and Unwin, London, 1981. Essay About? The Tolkien Family Album . John Tolkien and Priscilla Tolkien. HarperCollins, London, 1992. #8220; Tolkien, John Ronald Reuel (1892-1973). #8221; T. A. Shippey. Papers Citing? Oxford Dictionary of National Biography , Oxford University Press. Print 2004.

Online 2006. (Also available as a podcast.) The J.R.R. Tolkien Companion and Guide . Wayne G. Hammond and essay about environmental ethics Christina Scull. Creating? HarperCollins, London, 2006. Essay About? 2 vols. Thesis Ucf? President in perpetuo : Prof. Environmental Ethics? J.R.R.

Tolkien CBE. Poetry? Vice President: Priscilla Tolkien. The Tolkien Society is a registered charity (registration no 273809) in England and Wales.

Writing My Essay - Environmental Ethics essays - University of Southern California

Essay about environmental ethics

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Dec 19, 2017 Essay about environmental ethics,

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licenciate thesis Liquid Phase Epitaxial Growth of SiC. Institute of Physics and essay about environmental ethics Measurement Technology, Linköping University, Sweden. Manuscript under construction for for plagiarism online, Licenciate Dissertation. This page is currently under construction! Silicon Carbide (SiC) is established as a semiconductor material suitable for about environmental, device applications. The research in this material has been carried out for a long time, but has increased a substantial amount the last decade. The growing interest is due to the properties of SiC which has many advantages compared to conventional semiconductors. The wide band gap, high electric breakdown field strength, chemical stability, high saturated drift velocity, high thermal conductivity makes SiC very attractive for high-power, high-frequency, and high-temperature device applications.

However, there still remains some features of the material to be obliterated, i.e. the structural quality still needs to be improved. Since it is possible to grow high-purity and high-quality semiconductor materials from the liquid phase, it is help natural to exploit this for SiC. For example, Si liquid phase growth tends to reject metallic impurities by a factor of 103 to 105. For SiC the rejection ratio might be as high as 1010 [1]. To date, there has only essay about environmental ethics been a limited amount of research on Liquid Phase Epitaxial (LPE) growth of check for plagiarism online SiC and most of the work was performed two decades ago. The purpose of the present work is to update and contribute to the research of environmental ethics SiC growth from the liquid phase. Basic Properties of of patrick essay SiC. SiC exists in a large number of different one dimensional polymorphs called polytypes [2]. Basically, all polytypes have a hexagonal frame with a C atom in center of mass of a triangle of Si atoms, Fig. 1a. The distances of a and C-Si are 3.08 Å and essay about environmental ethics 1.89 Å, respectively [3].

The main focus of the research has been the on the 3C, 4H and 6H-SiC polytypes. The difference between the polytypes is the stacking order of the layers. The stacking sequences of the 3C, 4H and 6H-SiC polytypes are shown in Fig. 1a. The letters A, B, and C denotes a double layer of Si and apa model essay C atoms. The notation of the polytypes follows the number of layers in the unit cell and the crystal structure (C for cubic and H for hexagonal). Often 3C-SiC is referred to as b-SiC and the hexagonal polytypes as a-SiC. Essay About! The 3C-SiC polytype is the only polytype which is cubic. The structure of the hexagonal polytypes is wurtzite. The height of a unit cell, c, varies within the different polytypes. Growth is often carried out on surfaces parallel to the basal plane, i.e. on surfaces perpendicular to the c-axis, Fig.

1b. This is stated as growth on an on-axis substrate. However, it has been observed that growth on a surface off-oriented from the basal plane is favorable [4-6]. The substrate orientation is then stated off-axis. Creating Hook! Most often the misorientation is toward the (11 0) or (1 00) plane. Environmental Ethics! The first plane is shown in apa model essay, Fig. 1b. SiC is a polar material, i.e. the outer most atoms in the [0001] direction are the Si-atoms and in essay about ethics, the [000 ] direction are the statistics homework C-atoms, Fig. 1c.

As a consequence of this, the two faces have different growth characteristics and chemical behaviour. A common crystalline defect in SiC is the Double Position Boundary (DPB), often seen in 3C-SiC grown on 6H-SiC substrates. DPB's appear when islands of the environmental two possible stacking sequences (ABC and ACB) meet. The probability of formation is poetry of patrick kavanagh higher when growing on on-axis substrates and the number of DPB's are reduced when growth is performed on misoriented substrate surfaces. Another serious crystalline defect in SiC is the essay about ethics micropipe: a hole which runs through the crystal along the c-axis. The diameter of a micropipe is in the mm range. These defects have also been observed in and communications, GaN, but with a diameter in the nm range [7,8].

The density of the micropipes is higher in SiC grown with the environmental ethics Modified Lely method (200 cm-2 for high-quality material) compared to material grown with the Lely method. The Lely method is, however, not suitable for large area growth. The micropipe is detrimental for SiC devices [9,10] and is thus a severe problem for power applications which often require an area of several cm2 for a device. The micropipe density must consequently be reduced considerably before SiC devices are of poetry of patrick essay real commercial value. Fig. Essay Ethics! 1. (a) The tetrahedral structure of the C and Si atoms in SiC. The double layer stacking sequence of the 6H, 3C, and 4H-SiC polytypes are also shown. (b) The basal plane, c-axis, and creating essay (11 0) plane of SiC. (c) The upper and lower face of SiC. The upper has Si-atoms with dangling bonds.

The lower side has C-atoms with dangling bonds. (a,b) from [3]; (c) from [11]. Wetting of a Solution in Contact with a Solid. A liquid placed on a solid, Fig. 2, will not float out, but will remain as a drop with an angle of contact between the liquid and the solid, the wetting angle q. The total interfacial energy of the system is minimized if the drop has the shape of a spherical cap. A large wetting angle results in a bad wetting, i.e. the liquid does not cover the solid to a desirable extent.

As the wetting angle decreases the covered area of the solid increases. This is naturally preferable in liquid phase growth. About Environmental Ethics! When the surface and interfacial energies are in balance Youngs equation is obtained: When two of the surface energies are known, the third can be obtained by measuring the wetting angle and using the expression (1). Fig. 2. The wetting of a liquid on a solid.

See text for details. Growth from Liquid Phase. Liquid Phase Epitaxy is basically growth of material from a metallic solution on a crystalline substrate. The solvent can either be a constituent of the growing material or some other metal with a lower melting point. Metal impurities will in the latter case be incorporated into the growing solid.

The solvent contains a quantity of solute which is transported towards the homework help growing interface. The fundamental principle for essay about environmental ethics, growth from the liquid phase is the decreasing solubility of the solute in the melt with decreasing temperature. When the statistics melt is in contact with a substrate, material is deposited on the substrate surface as the temperature is decreased (heterogeneous nucleation). A liquid phase growth technique may utilize a transient or a steady state growth technique. In the first technique the temperature is environmental altered in some specific manor. In the latter technique a temperature gradient is kept constant ensuring isothermal growth conditions. The most common and fundamental processes for the transient growth techniques are shown in Fig. 3. The arrows indicate at which point the substrate and for plagiarism online the melt are brought into contact. In the equilibrium-cooling technique the substrate and the solution are placed in contact at the liquidus temperature of the about environmental ethics solution. The cooling rate is then kept constant through-out the growth run. In compound growth precipitates are formed after long equilibrium cooling experiments.

These precipitates occur due to the continous reduction in temperature without significant change in the solute concentration at the solution surface. This causes spontaneous precipitation since the marketing essay maximum amount of essay about supercooling is exceeded. In the marketing step-cooling technique the substrate and solution are cooled with a constant rate to a temperature below the melting point. This cooling is referred to as undercooling. The undercooling is well below the essay about ethics melting point, but not low enough for spontaneous precipitation to occur within the solution (homogeneous nucleation). The solution and substrate are held at apa model essay this temperature for some time. They are then brought into contact and kept at the same temperature until growth is terminated. If the cooling continues after contact the technique is referred to as supercooling. Due to the undercooling the value of the liquidus temperature need not to be known so accurately as in essay ethics, equilibrium growth. Poetry Kavanagh! The undercooling also causes a supersaturation at the time of contact which provides a driving force making nucleation less sensitive to inhomogenities on the substrate surface. In the essay about final technique, the two-phase cooling technique, the temperature is lowered below a point where homogeneous nucleation occurs.

The substrate and statistics help solution are then brought into contact and the cooling continues until growth is terminated. The homogenous nucleation insures that the solution is saturated at essay environmental ethics the time of contact with the substrate. In Research Citing! The transient growth techniques are known to yield layers of uniform thickness. In the steady growth techniques the layers are often found to have non-uniform thicknesses. The advantage is that the impurity distribution in the grown material is very homogenous.

Buoyancy-driven convection is attributed as the cause of the non-uniform thicknesses. This convection is made up of unintentional flows in the liquid solution due to the forces excerted on the particles in the melt when the temperature gradient is environmental ethics applied. Due to this stirring the thermal heat distribution is not uniform in the solution. In melt growth two additional important mechanisms may give rise to convection. Forced convection is caused in the solution by moving mechanical parts in the melt and cappillary or Marangoni convection occurs if free solution surfaces exists in the growth configuration. These latter convection mechanisms are not considered in the growth configuration studied in this thesis. To date, the affection of buoyancy-driven convection has been considered neglectable. This, however, is not the case. Convection is present in the growth process but the influence on the growth rate is smaller than the effect of diffusion [12]. Fig. 3. Quote In Research Citing! Common transient techniques used for conventional growth from the liquid phase.

See text for full details. Fig. 4. Principle for travelling solvent method. About! A temperature gradient dissolves the marketing and communications source and essay about environmental ethics the dissolved material nucleates on report the substrate. As time goes by the solvent position is moving since the growth rate and dissolution rate is ideally equal. Two interesting techniques which are using a temperature gradient are the Travelling Solvent Method (TSM) and the Travelling Heater Method (THM). In TSM there are no moving parts whereas in THM a moving ampoule or a travelling heater can be used. The principle of TSM is shown in Fig. 4. A thin solution zone passes through the crystal when a temperature gradient is applied.

The lower feeding crystal (source) may be polycrystalline and the upper growing crystal is a single crystal (substrate). As dissolution of the source proceeds material is deposited on the upper crystal. The TSM has shown to reduce the dislocation density in essay ethics, the grown crystal compared to the substrate material for e.g. GaAs [13,14]) or SiC [15]. In the THM the heater may be moved to keep the relative positions of the temperature gradient and the solvent zone constant.

The same effect may also be obtained by moving the ampoule. Fig. Check For Plagiarism! 5. Different misoriented regions on a substrate causing different growth characteristics. The growth process comprises several possible growth mechanisms. One of the ethics most important parameters in the growth process is the and communications essay orientation of the substrate surface. This has been investigated very thorougly in the case of GaAs LPE growth [16]. The substrate surface may be divided in different regions, Fig. 5. Growth on a low-index crystal face, e.g. in the [001]-direction of the GaAs crystal or in the [0001]-direction of the SiC crystal macroscopically gives a smooth and planar surface of the epitaxial layer. In LPE growth of GaAs the growth mechanism is then two-dimensional or dislocation-controlled.

The former growth mechanism requires a high supersaturation. The latter is more probable since the surface of a crystal always has dislocations which are terminating the surface. Growth steps are then originating from these dislocations. About Ethics! The step heights are very small and the steps are usually more or less equidistant. These steps are considered morphologically stable. In the near-facet growth region, Fig. And Communications! 5., the substrate surface is misoriented from the low-index face but the misorientation is very small.

The growth steps are then not originating from dislocations but from misoriented steps. Essay! The growth steps are then not as regular as in the case of the facet-growth mode. In the case of GaAs LPE near-facet growth occurs on poetry of patrick essay substrates which are misoriented from a low-index face with an angle which is less than 0.1°. The surfaces of the grown layers are smooth with steps which are a few lattice distances high. The growth interface is considered stable since step bunching does not occur in the near-facet region. In the terrace growth region, Fig. 5, misoriented steps are also present but the heights and distances of the steps are more randomly distributed. About Environmental! In this case a step-bunching phenomena may occur and causes an check report increase in the step height and distances between the steps. The average step height and mean height of terraced steps increases with increasing layer thickness.

A terrace consists of a flat tread and a steep riser, Fig. 6., and is one of the most common defects in crystal growth. Terraces may result in dopant inhomogenities [16]. If the ethics misorientation exceeds a critical value the terraces do not appear [17]. Fig. 6. Terrace step which concists of a tread and a riser. In the terrace growth model there are large steps which are formed by smaller steps, i.e. step-bunching. The step height of the lateral steps are smaller and by this the lateral rate is higher for smaller steps.

The macrostep is a superposition of several lateral steps. In this way the step heights of the report for plagiarism online macroscopic steps are increasing as growth proceeds. Fig. 7. Essay About Environmental Ethics! The relation between lateral and macroscopic growth. There are a number of various undesirable processes which may inflict during growth from solutions.

One of the most important processes is constitutional supercooling. Check For Plagiarism Online! Before this occurs, a solute concentration gradient is established in the solution, Fig. 8a. This gives rise to a solute boundary layer at the growing interface which is almost stagnant. If the temperaure distribution close to the growing interface follow line 1 in Fig. 8b, the temperature close to the interface is higher than the liquidus temperature at each point. However, a decrease of the temperature gradient results in line 2. The temperature is then lower than the liquidus temperature in the area CS and solute might be rejected by the growing face.

The supercooling close to the growing surface is affected and projections of the crystal may grow into the melt, i.e. dendritic growth may occur [18]. Fig. 8. (a) Schematic concentration profile of solute near the growing interface; (b) Liquidus and temperature distributions adjacent to the growing interface. The cooling rate has a very high impact on the morphology of the grown epilayer. Essay About Environmental Ethics! When the cooling rate increases the morphological stability is lowered. Experimental results for GaAs collected by Bauser [19] may be summarized with Fig. 9. Smooth growth faces can be obtained by balancing growth rate, cooling rate, and marketing and communications misorientation of the substrate surface. The most stable behaviour occurs for facet growth.

The growth rate should be decreased to keep the essay about environmental morphological stability when the substrate misorientation increases. An example from report for plagiarism online SiC liquid phase growth is shown in Fig. 10a,b for growth on misoriented substrate surface. Step bunching is clearly seen. In the about environmental ethics case of growth on on-axis substrates the poetry kavanagh essay step bunching does not occur to the same extent, Fig. 10b. Fig. 9. Different growth regimes whose appearance depends on the growth parameters. From [19]. Fig. 10. (a,b) Step bunching and step behavior at a pit on misoriented substrate surface. (c) Step behaviour at a pit on on-axis surface.

Silicon Carbide Liquid Phase Growth. SiC does not form a stoichiometric liquid phase, Fig. 11a. Essay About! Instead the material decomposes to vapor at 2830 °C. SiC can be grown from the liquid phase by using a non-stoichiometric metal melt. The natural choice of melt would be Si since this is a constituent of SiC and high-purity Si is commercially available. Light emitting diodes of SiC grown from Si-melts have been fabricated [20-24] but the growth rate was not very high.

The explanation to this is apa model essay that the solubility of C in Si is very low at temperatures less than 2000 °C [25], Fig. 11b. A low concentration of solute naturally decreases the growth rate. High growth rates have been reported ( 750 mm/hour) using Cr as the main solvent [26,27]. The defect density was, however, very high [15, 26]. A good wetting of the ethics substrate using this metal solvent was obtained by evaporation of a thin film of apa model essay Cr on about environmental the substrate prior to growth.

Fig. Poetry Kavanagh! 11. (a). The phase diagram of the Si-C system. (b) The temperature dependence of the C solubility in Si. From [25]. By introducing a transition metal to the Si melt the solubility of C may be increased. A useful solvent is the one in the Si-Sc system, investigated in this report. The Si-Sc phase diagram is essay ethics shown in Fig. 12a. The atomic weights of the composition used have been chosen as Si:Sc=72:28. This corresponds to an eutectic point in the Si-Sc phase diagram [V.

Kotroczo and apa model essay I. J. McColm, J. Alloys Comp. 203, 259 (1994)] and has good influence of the structure of the SiC epitaxial layers [R.T. Yakimova and A.A. Kalnin, Phys. Stat. Essay About Ethics! Sol. (a) 32, 297 (1975).] Talk about ScC. Complexity of the Si-Sc-C system. See Sc book. Fig.

12. (a) The phase diagram of the Si-Sc system [V. Kotroczo and I. Quote In Research Papers! J. Essay About Environmental Ethics! McColm, J. Apa Model Essay! Alloys Comp. 203, 259 (1994)]. (b) The phase diagram of the Si-C system [V.R. Sidorko, L.V. Goncharuk, O.V. Ethics! Gordiychuj, and R.V.

Antonchenko, J. Poetry Kavanagh! Alloy Comp. 228, 159 (1995).]. The growth rate from various solvent compositions in a similar technique as in the present work is shown in Fig. X [R.T. Yakimova, PhD Thesis, LETI, Leningrad (1974), in Russian]. The growth rate is also dependent of the solvent zone thickness. Fig. 13.

Growth rate in the sandwich configuration depending on (a) Solvent composition; (b) Melt zone thickness. The growth of SiC in the sandwich system is a complex process involving steps like wetting of source and substrate, dissolution of solute from the ethics source, transport of the solute in the melt to the substrate and poetry kavanagh finally precipitation on essay environmental ethics the substrate. The latter consist of several subprocesses. The melt zone must be thick enough to provide a stabile interface between melt and substrate. The growth rate dependence of the zone thickness is shown in Fig.

X. Rositza PhD Thesis. The growth temperature and the temperature gradient must be chosen with great care. If the temperature is too low spontanous precipitation might occur in essay, the melt. The driving force for growth (in this system), the supersaturation, is also dependent of the temperature gradient. If the gradient is too low the supersaturation will be too low and the growth properties will be afftected. The morphology of the epilayers is very dependent of the orientation of the about substrate. By the use of off-axis substrates misorientation of the planes is introduced. The growth system used in this report is essay commercially avilable [Epigress AB. ]. Essay About Environmental! The basic part of the system is shown in fig. X. The heating is carried out by a current-induced power dissipation from two graphite heaters. The temperatures above and under the sandwich is measured by thermocouples (TC's). These thermocuples are resistivity controlled and made of Ta.

Fig. X. The basic part of the growth system. Fig. X. Typical temperature profile of of patrick essay a complete growth run. Since the technique of growing semiconductor materials from the liquid phase is very simple it is worth while to study this for SiC. Unfortunately, SiC can not be grown from a stoichometric melt but it is environmental possible to grow SiC from a non-stoichometric the liquid phase using a version of the Travelling Solvent Method [A.I. Mlavsky and M. Weinstein, J. Appl. Phys.

34, 2885 (1963)]. This version is very simple and consists of a sandwich with the melt between a polycrystalline SiC source material and a substrate (fig?). By applying a temperature gradient across the sandwich with the higher temperature at the source material SiC is in research dissolved at the source, transported through the melt and deposited on essay about ethics the substrate. The sandwich is placed in a closed graphite crucible in order to decrease the amount of impurities introduced from the interior of the chamber. Quote In Research! The crucible is placed on a graphite susceptor. Premelting due to exothermic reaction of Si and Sc [V. Kotroczo and I. Essay About Environmental! J. McColm, J. Alloys Comp. Marketing And Communications Essay! 203, 259 (1994)]. This reaction may be detrimental on essay the quality of the substrate surface. Prior to growth the SiC source material, Si and hook Sc are placed in a graphite crucible. This is carried out in essay about environmental ethics, an Ar glove box.

The loading of the material for homework help, the sandwich structure is about ethics done by a load lock. The crucible is sealed with a lid. The graphite crucible is placed on a graphite susceptor which is loaded inte the growth chamber. Report For Plagiarism Online! The alloy was premelted before growth by heating in vacuum (10-4 mbar). The temperature is increased with 10-20 °/min up to 1425°C. Essay Environmental! This temperature is check report well above the melting point of the chosen Si:Sc composition. By using this high temperature the alloy is given time to essay about ethics, mix. The cooling rate is in the same magnitude as the heating rate because it sometimes occurs that the report source cracks when utilizing fast cooling (i.e. by turning the essay about environmental heaters off).

After this melting the alloy is light metallic with a small curvature. Attempts were made to melt in poetry kavanagh essay, argon and hydrogen. These gases did not show a reproducable melting behaviour. It sometimes occured that the about environmental surface of the alloy after melting was black. After growth the alloy was exposed to quote, air and frequently turned into a white powder. It it believed that this is either due to the prescence of oxygen or graphite. It is known that oxygen may form a black deposition of the surface of Sc (Sc2O3-x)[Scandium, C.T.Horowitz (Ed), Academic Press, London (1975), ch. 8] which is subsequently formed to white Sc2O3 when exposed to air at high temperature. The substrate was the placed on the alloy and the graphite crucible was reloaded into the chamber. The melting procedure was done in the same way as above but only up to.

1325 °C. After solidification the chamber was filled with Ar to 1 atm with a subsequent temperature rise up to the growth temperature. Growth was terminated by turning off the heaters. The cooling rate was 100 °/min. From this it is obvious that a smooth morphology is not possible to obtain when the cooling rate is so rapid, see Fig. 8 (Cooling rate vs morphological stability by Bauser). [1] Silicon Carbide, J.R.

O'Connor, in The Art and Science of essay about environmental growing Crystals ch. Marketing! 6, J.J. Gilman (Ed) John Wiley Sons Inc. London. [2] Polymorphism and environmental ethics Polytypism in Crystals, A. R. Verma and P. Krishna, John Wiley Sons Inc.

New York (1966). [3] O. Poetry Of Patrick! Kordina, PhD Thesis, Linköping University (1994) and references therein. [4] H. S. Kong, J. T. Glass, and R. F. Davis, J. Appl. Environmental! Phys. 64 (1988) 2672. [5] J. A. Powell, D. J. Larkin, L. G. Matus, W. J. Choyke, J. L. Bradshaw, L. Henderson, M. Yoganathan, J. Yang and P. Pirouz, Appl. Phys. Lett. 56 (1990) 1442. [6] T. Ueda, H. Nishino, and H. Matsunami, J. Crystal Growth 104 (1990) 695.

[7] W. Qian, G.S. Rohrer, M. Skowronski, K. Doverspike, L.B. Rowland, and D.K. Report! Gaskill, Appl. Phys. Lett. 67 (1995) 2284. [8] W. Qian, M. Skowronski, K. Doverspike, L.B. Rowland, and D.K.

Gaskill, J. Crystal Growth 151 (1995) 396. [9] P.G. Neudeck, IEEE Electron Device Lett. 15 (1994) 63. [10] J.A. Powell, P.G. Neudeck, D.J. Larkin, J.W. Wang, and about ethics P. Pirouz, Inst. Phys. Conf. Ser. 137 (1993) 161. [11] L. Hook! Muelhof, W.J. Choyke, M.J. Bozack, and J.T. Yates, J. Essay About Environmental Ethics! Appl. Phys. 60 (1986) 2842.

[12] C. Lockowandt, R. Yakimova, M. Syväjärvi, and E. Of Patrick Essay! Janzén, Presented 47th Int. About! Astronautical Conf., 7-11 Oct 1996, Beijing, China. [13] A.I. Mlavsky and M. Apa Model Essay! Weinstein, J. Essay About Environmental! Appl. Phys. 34 (1963) 2885.

[14] M. Weinstein, H.E. LaBelle, and A. Mlavsky, J. Appl. Phys. 37 (1966) 2913. [15] L.B. Griffiths, J. Phys. Chem. Solids 27 (1960) 257. [16] LPE-Grown Surfaces and Growth Mechanisms, E. Poetry Kavanagh! Bauser in Crystal Growth of Electronic Materials ch. 4, E. Kaldis (Ed), North-Holland, Amsterdam (1985).

[17] H. Weishart, A.N. Danilewsky, K.W. Benz and E. Bauser, J. Crystal growth 131 (1993) 17. [18] Fundamentals of Melt Growth, J.J. About Ethics! Favier and D. Camel in Crystal Growth in Science and Technology ch. 4, H. Arend and J. Hullinger (Eds), NATO ASI Series B210, Plenum Press, New York (1989). [19] Atomic Mechanisms in Semiconductor LPE, E. Bauser in Handbook of Crystal Growth vol. 3, ch. 20, D.T.J. Hurle (Ed), Elsevier Science B.V., Amsterdam (1994).

[20] A. Suzuki, M. Ikeda, N. Nagao, H. Matsunami, and T. Tanaka, J, Appl. Phys. 47 (1976) 4546. [21] W.v. Münch, W. Kürzinger, and I. Pfaffeneder, Solid State Electronics 19 (1976) 871. [22] W. v. Münch and W. Kurzinger, Solid State Electronics 21 (1978) 1129. [23] Y. Matsushita, T. Apa Model Essay! Nakata, T. Uetani, T. Essay Environmental! Yamaguchi, and T. Niina, Jap. Apa Model Essay! J. Appl. Phys. 29 (1990) L343.

[24] Y. Ueda, T. Nakata, K. Koga, Y. Matsushita, Y. Fujikawa, T. Uetani, T. Essay About Ethics! Yamaguchi, and T. Apa Model Essay! Niina, Mat. Res. Soc. Symp. About Environmental! Proc. 162 (1990 427.

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Providing support to Canadian businesses through tariff and poetry tax measures, along with the environmental ethics, extended provision of domestic financing by report for plagiarism, Export Development Canada. Increasing travellers’ exemptions to modernize existing rules and about environmental ethics facilitate border processes for Canadians bringing goods home from abroad. Keeping Taxes Low for Job-Creating Businesses. The Government has reduced business taxes and is committed to keeping taxes low. The Government has also taken action to enhance the neutrality of the tax system to support growth and encourage investment to flow to its most productive uses. Economic Action Plan 2012 proposes: Enhancing the neutrality of the tax system and further rationalizing inefficient fossil fuel subsidies by of patrick kavanagh essay, phasing out tax preferences for resource industries. Improving Economic Conditions for Farmers and Fishermen.

The Government is improving economic conditions for farmers and fishermen. Economic Action Plan 2012 proposes: $44 million over two years to transition the Canadian Grain Commission to a sustainable funding model. $10.5 million in 201213 to about environmental ethics, support key fisheries science activities. Strengthening Business Competitiveness. The Government is taking action to improve the competitive position of job-creating Canadian businesses. Economic Action Plan 2012 proposes: Reducing red tape through the “One-for-One” Rule and implementing the Canada-United States Action Plan on poetry, Regulatory Cooperation. Reducing the tax compliance burden for businesses.

Eliminating foreign investment restrictions for certain telecommunications companies. Further Developing Canada’s Financial Sector Advantage. The Government is proposing new initiatives that will further ensure that our financial system remains strong and that it benefits all Canadians. Economic Action Plan 2012 proposes: Introducing legislative amendments to support central clearing of standardized over-the-counter derivative transactions, and to essay, reinforce Canada’s financial stability framework. Homework? The Government will introduce enhancements to about environmental ethics, the governance and oversight framework for Canada Mortgage and marketing and communications Housing Corporation, and is moving forward with a legislative framework for covered bonds. Improving Conditions for Business Investment.

In a competitive global economy, Canadian entrepreneurs and businesses need a competitive and essay about environmental efficient tax system, a modern regulatory system, a well-functioning financial system and access to international markets. This solid foundation allows Canadian firms to create jobs and growth by exploiting opportunities at home and abroad. The Government has a proven record of check for plagiarism, support for environmental, entrepreneurship, investment and growth. Of Patrick? Since 2006, the about environmental ethics, Government has worked to promote investment and reduce regulatory impediments to business growth. As well, the stimulus phase of Canada’s Economic Action Plan provided unprecedented levels of in research citing, funding to support the renewal of economically vital public infrastructure across the country. It is no surprise that Forbes magazine ranked Canada as the number one country in the world for essay, doing business in 2011, citing our strong economic recovery and creating essay competitive tax system, among other factors. Economic Action Plan 2012 will continue the Government’s work to improve business conditions in Canada. To this end, the Government will: Support responsible resource development. Ethics? Invest in our natural resources.

Expand trade and quote citing open new markets for essay about environmental ethics, Canadian businesses. Keep taxes low for job-creating businesses. Improve economic conditions for farmers and check report for plagiarism fishermen. Strengthen business competitiveness. Further develop Canada’s financial sector advantage. Major economic projects create jobs and spur development across Canada. In 2010, natural resource sectors employed over 760,000 workers in communities throughout the country. About? In the next 10 years, more than 500 major economic projects representing $500 billion in new investments are planned across Canada.

A significant element of this economic boost is represented by Canada’s unique oil sands industry, which employs over 130,000 people while generating wealth that benefits all Canadians. This contribution is increasing: a recent study by the Canadian Energy Research Institute estimates that in apa model essay the next 25 years, oil sands growth will support, on average, 480,000 jobs per year in environmental Canada and statistics homework will add $2.3 trillion to our gross domestic product. Increasing global demand for resources, particularly from emerging economies, will create new economic and job opportunities from which all Canadians will benefit. Canadians will only reap the benefits that come from our natural resources if investments are made by the private sector to bring the resources to market. Yet those who wish to invest in our resources have been facing an essay increasingly complicated web of rules and for plagiarism online bureaucratic reviews that have grown over time, adding costs and delays that can deter investors and undermine the economic viability of essay, major projects. To maximize the value that Canada draws from our natural resources, we need a regulatory system that reviews projects in a timely and transparent manner, while effectively protecting the environment. The Government recognizes that the existing system needs comprehensive reform.

The Government will bring forward legislation to and communications essay, implement system-wide improvements to achieve the goal of “one project, one review” in a clearly defined time period. Economic Action Plan 2012 proposes to streamline the essay environmental ethics, review process for major economic projects, support consultation with Aboriginal peoples, and strengthen pipeline and marine safety. Modernizing the Regulatory System for Project Reviews. The Government will propose legislation to streamline the review process for major economic projects. Since 2006, the Government has been working to streamline the essay, review process for major economic projects so that projects proceed in a timely fashion while protecting the environment. For example, in 2010 the Government amended the Canadian Environmental Assessment Act to allow assessments to start sooner and reduce duplication, and created participant funding programs to ensure meaningful public engagement in the review process. These steps have made a difference, but more needs to essay about environmental, be done. Currently, companies undertaking major economic projects must navigate a complex maze of regulatory requirements and processes. Poetry Of Patrick Kavanagh Essay? Approval processes can be long and unpredictable. Delays and essay about environmental ethics red tape often plague projects with few environmental risks.

Under the current system, thousands of report for plagiarism, smaller projects with little or no risk to the environment are caught up in essay about environmental the federal environmental review process. The types of in research papers, small projects that can be needlessly subjected to about environmental, lengthy reviews include construction of a new pumping house for the expansion of a maple syrup plant, and statistics the replacement of an existing culvert under a causeway. About Environmental? By forcing these thousands of low-risk projects to go through the review process, the current system draws resources away from projects that have the greatest impact on the environment. This approach is not economically sound or environmentally beneficial. In the federal government alone, accountability for assessments rests with dozens of departments and agencies, each with its own mandate, processes, information needs and timelines. This leads to duplication and creating essay hook a needless waste of time and resources. For example:

Enbridge proposed a new $2-billion pipeline connecting Hardisty, Alberta to Gretna, Manitoba. Due to multiple approval processes, federal departments made their decisions on the project two years after the National Energy Board’s approval of the project. Areva Resources Canada has proposed the construction and operation of a uranium mine and mining facilities in northern Saskatchewan, with capital investment of up to essay environmental, $400 million and marketing and communications up to 200 construction jobs. There was a 19-month delay in starting the environmental assessment. The federal lead department changed midway through the environmental review, which added unnecessary complexity.

The NaiKun Wind Energy Group is proposing to about ethics, develop a 396-megawatt offshore wind energy project in Hecate Strait off the quote papers, northeast shores of Haida Gwaii in British Columbia. The company estimates that the project would have a capital investment of $1.6 billion and would create up to 200 construction jobs. The federal decision to essay about environmental, approve the process came 16 months after the provincial decision. The starting point of marketing, federal environmental assessments can also be unpredictable, which can cause lengthy delays. The Rabaska Partnership, for essay about, instance, is quote papers citing, proposing to construct and operate a liquefied natural gas terminal near Beaumont and ethics Lévis, Quebec, including a marine jetty to receive tankers, on-shore facilities, and a new 50-kilometre pipeline to connect to existing natural gas transmission networks.

It took almost two years before the federal panel began its review. Similarly, the federal environmental assessment for the project began 10 months after Canpotex Terminals Limited and Prince Rupert Port Authority submitted a project description proposing to construct a 13-million-tonnes-per-year potash export terminal with a deepwater marine wharf in of patrick Prince Rupert, British Columbia. The proponents estimate that the project would have a capital investment of $750 million and would create up to 800 jobs during construction. A further complication is overlapping federal and provincial regulatory requirements and processes that require a high degree of coordination. Environmental? For example, an application for the Joslyn North Mine Project, an oil sands mine located in northern Alberta, was submitted to the Province of Alberta in 2006. A federal environmental assessment did not begin until 2008 and a decision to approve the quote in research citing, project was issued by environmental, the responsible federal department in marketing and communications essay December 2011. The Lower Churchill Generation Project includes two hydroelectric power generating facilities on the lower section of the Churchill River in Labrador. Environmental Ethics? A description of the project was submitted to the federal and provincial governments in 2006, an environmental assessment began in 2007 and the responsible federal departments approved the project in March 2012.

Under a modernized regulatory review system, defined timelines will apply to environmental assessments, including for panel reviews of projects such as the Lower Churchill Generation Project. Both levels of government have recognized an urgent need to marketing, reduce duplication. [Federal, provincial and essay about ethics territorial ministers] reaffirmed their commitment to statistics homework, working toward the shared objective of one-project/one-review for essay environmental, our environmental assessments and associated regulatory processes to position Canada for long-term growth and job creation while maintaining the highest standard of apa model essay, environmental protection. Annual Energy and Mines Conference Communiqué, July 2011. Currently, over $3 billion in provincially approved projects are stranded in the mire of federal process and delay. This is unacceptable. Time is money.

Duplication is essay about ethics, waste. Quote In Research? Tax dollars are limited. We cannot afford to hold investment and environmental jobs hostage. Byzantine bureaucratic practices have no place in the 21 s Century. British Columbia Speech from the Throne, February 2010. A positive area of cooperation between the federal government and provinces was the conclusion in 2011 of the Canada-Quebec Accord for creating essay, the shared management of offshore petroleum resources. By clarifying the essay environmental, roles and responsibilities of each level of check report for plagiarism, government, this Accord will allow for the development of oil and gas resources in the Gulf of St. Lawrence, creating jobs and economic development while protecting fisheries and the environment. A modern regulatory system should support progress on economically viable major economic projects and sustain Canada’s reputation as an attractive place to invest, while contributing to environmental, better environmental outcomes.

Increased resource development activities can also offer new opportunities for Aboriginal businesses and report for plagiarism online can generate well-paying jobs for Aboriginal peoples near their communities. There are steps the Government can take to improve consultations with Aboriginal peoples when it contemplates conduct that might affect potential or established Aboriginal or Treaty rights. The Government will focus on four major areas to streamline the review process for major economic projects: Making the review process for major projects more predictable and timely. Reducing duplication and regulatory burden. Strengthening environmental protection. Enhancing consultations with Aboriginal peoples. The Government will propose legislation to modernize the federal regulatory system that will establish clear timelines, reduce duplication and regulatory burdens, and focus resources on large projects where the potential environmental impacts are the about, greatest. These measures will accelerate project development and directly lead to the creation of high-paying, high-quality jobs including for engineers, tradespeople and other skilled workers. The resulting economic activity will stimulate additional job creation across the country.

Major Projects Management Office Initiative. Economic Action Plan 2012 proposes $54 million over two years to poetry kavanagh, renew the Major Projects Management Office initiative. The Major Projects Management Office initiative has helped to transform the approvals process for environmental ethics, major natural resource projects by shortening the average review times from 4 years to just 22 months, and improving accountability by monitoring the performance of creating essay, federal regulatory departments. More than 70 major projects are currently benefitting from the environmental ethics, system-wide improvements made possible by the initiative (see map). And Communications? To continue to about, support effective project approvals through the Major Projects Management Office initiative, Economic Action Plan 2012 proposes $54 million over quote in research citing two years. Major Projects Management Office Initiative: Current Projects. Major Economic Projects Benefitting From the Major Projects Management Office Initiative. Horn River Natural Gas Pipeline (British Columbia)

The Horn River Natural Gas Pipeline project connects natural gas supply from northeastern British Columbia to an existing pipeline infrastructure. The Major Projects Management Office initiative coordinated the federal review of the project and approval was granted in February 2011, 17 months after receiving the description of the project. Groundbirch Natural Gas Pipeline (Alberta and British Columbia) The federal review of the Groundbirch Natural Gas Pipeline project was coordinated by the Major Projects Management Office initiative. About Environmental Ethics? A description of the pipeline, which would cross from Alberta into British Columbia, was submitted to the Office in November 2008 and the project was approved within 17 months in April 2010. Bakken Oil Pipeline (Manitoba and Saskatchewan) The Bakken Oil Pipeline, which will transport oil from quote papers Saskatchewan to about, Manitoba, was approved by the federal government within 17 months in March 2012. The review of the project, which was expected to trigger statutory and regulatory obligations for several departments, was coordinated by the Major Projects Management Office after receiving a project description in October 2010. Detour Lake Gold Mine (Ontario) Approval for the Detour Lake Gold Mine project was granted by the Minister of the Environment in December 2011. A description of the open-pit mine project, which would be located in northeastern Ontario, was submitted in October 2009.

The Major Projects Management Office coordinated the review of the project, which was expected to trigger statutory and regulatory obligations for Fisheries and for plagiarism online Oceans Canada, Natural Resources Canada and Transport Canada, and the review of the project was completed in 14 months. Hebron Offshore Oil Development (Newfoundland and Labrador) ExxonMobil Canada Properties’ Hebron Offshore Oil Development project is a 19,000 to 28,000 cubic metres per day offshore oil production proposal located in the Jeanne d'Arc basin, approximately 340 kilometres offshore of St. John's. The proposal consists of an offshore oil production system and associated facilities. A project description was submitted in March 2009 and the review was completed in January 2012. Matoush Uranium Exploration (Quebec) The Matoush Uranium Exploration Ramp Access project involves the excavation of an about environmental exploration ramp to determine the possibility of a uranium mine within the James Bay and apa model essay Northern Quebec Agreement territory located approximately 260 kilometres north of Chibougamau in Quebec. The project consists of a 2,405-metre ramp, at a maximum depth of 300 metres. Temporary structures will be built at the surface to support the about ethics, underground exploration. The project description was submitted in September 2008 and the review was completed February 2012.

Consultation Under the Canadian Environmental Assessment Act. Economic Action Plan 2012 proposes $13.6 million over two years to support consultations with Aboriginal peoples. The Government is and communications essay, committed to consulting with Aboriginal peoples in essay about environmental ethics the review of projects to ensure that their rights and interests are respected. Consultations can also facilitate discussions on how Aboriginal peoples can benefit from the economic development opportunities associated with these projects. To support consultations with Aboriginal peoples related to projects assessed under the Canadian Environmental Assessment Act, Economic Action Plan 2012 proposes $13.6 million over homework help two years to the Canadian Environmental Assessment Agency. Supporting Responsible Energy Development. Economic Action Plan 2012 proposes $35.7 million over environmental two years to support responsible energy development.

Safe navigation of oil tankers is very important to our Government. Oil tankers have been moving safely and regularly along Canada’s West Coast since the 1930s. For example, 82 oil tankers arrived at Port Metro Vancouver in report for plagiarism 2011. Nearly 200 oil or chemical tankers visited the Ports of ethics, Prince Rupert and statistics homework help Kitimat over the past five years. They all did so safely. Oil tankers in Canada must comply with the safety and environmental protection requirements of international conventions and, while in essay about environmental Canadian waters, with Canada’s marine safety regulatory regime. These requirements include double hulling of ships, mandatory pilotage, regular inspections and aerial surveillance. Any tanker built after July 6, 1993, must be double hulled to essay, operate in Canadian waters. A double hull is about, a type of hull where the bottom and sides of a vessel have two complete layers of essay hook, watertight hull surface. Tankers that are not double hulled are being gradually phased out. And, for large crude oil tankers, the phase-out date for single hulled vesselslike the Exxon Valdezwas 2010, which means that all large crude tankers operating in our waters today are double hulled.

In compulsory pilotage areas, the about environmental ethics, Pacific Pilotage Authority requires tanker operators to take a marine pilot with local knowledge onboard before entering a harbour or busy waterway. Apa Model Essay? In special circumstances, more stringent measures may be taken, including: requiring two pilots onboard oil tankers; escort tugs; additional training standards; and ethics navigational procedures, restrictions and routing measures. Transport Canada also targets high-risk vessels entering Canadian ports. The department’s ship inspectors board and apa model essay inspect foreign vessels, including oil tankers, entering Canadian ports to ensure they comply with all of essay about environmental ethics, our rules. In 2011, almost 1,100 inspections were carried out for plagiarism online across Canada, 147 of them on oil tankers. Economic Action Plan 2012 proposes further measures to support responsible energy development, including: New regulations which will enhance the existing tanker inspection regime by strengthening vessel inspection requirements.

Appropriate legislative and regulatory frameworks related to oil spills, and emergency preparedness and response. A review of handling processes for oil products by an independent international panel of tanker safety experts. About? Improved navigational products, such as updated charts for shipping routes. Of Patrick Kavanagh Essay? Research to improve our scientific knowledge and understanding of environmental ethics, marine pollution risks, and to manage the impacts on creating, marine resources, habitats and users in the event of a marine pollution incident. These measures will ensure that pipelines in essay about Canada are carefully monitored, environmental consequences are understood and emergency response is improved. Economic Action Plan 2012 proposes $35.7 million over report for plagiarism online two year to further strengthen Canada’s tanker safety regime and essay about ethics support responsible development. Economic Action Plan 2012 proposes $13.5 million over two years to strengthen pipeline safety.

The National Energy Board is an independent federal agency established to regulate international and interprovincial aspects of the oil, gas and electric utility industries, including international and interprovincial pipelines. To increase the number of inspections of oil gas pipelines from apa model essay about 100 to 150 inspections per year, and double from 3 to 6 the number of annual comprehensive audits to identify issues before incidents occur, Economic Action Plan 2012 proposes $13.5 million over two years to essay about environmental ethics, the National Energy Board. Funding for these activities will be fully cost-recovered from industry. Economic Action Plan 2012 proposes $47 million over two years to the Northern Pipeline Agency . The Northern Pipeline Agency was created as a single window regulatory body to oversee the planning and construction of a major pipelinethe Alaska Pipelineto transport natural gas from Alaska through Canada to the lower 48 U.S. states. In Research Papers Citing? To carry out federal regulatory responsibilities related to the Alaska Pipeline Project, Economic Action Plan 2012 proposes $47 million over two years to the Northern Pipeline Agency. This funding will be fully cost-recovered from industry. Economic Action Plan 2012 proposes $1 million over two years to amend metal mining regulations. Environment Canada is responsible for about, administering the key pollution prevention provisions under the Fisheries Act, including the associated Metal Mining Effluent Regulations. These regulations prescribe controls on the effluents and waste rock that can be deposited into check for plagiarism online certain bodies of water. To address an existing regulatory gap and provide greater certainty for the mining industry in Canada, Economic Action Plan 2012 proposes $1 million over two years to Environment Canada to expand Metal Mining Effluent Regulations to non-metal diamond and coal mines. Investing in Our Natural Resources.

Canada’s rich natural resources contribute to jobs and growth in communities across the country. The energy and mining sectors accounted for nearly 10 per cent of Canada’s gross domestic product (GDP) in 2010, and employed nearly 580,000 workers. Essay Environmental? Economic Action Plan 2012 announces new and renewed measures in support of quote, energy and mineral exploration. Supporting Junior Mineral Exploration. Economic Action Plan 2012 proposes to essay about environmental ethics, extend the temporary 15-per-cent Mineral Exploration Tax Credit for flow-through share investors for an additional year.

The temporary 15-per-cent Mineral Exploration Tax Credit for flow-through share investors helps junior exploration companies raise capital by providing an incentive to individuals who invest in flow-through shares issued to finance mineral exploration. This credit is in addition to the regular deduction provided for report for plagiarism online, the exploration expenses “flowed through” from the issuing company. The credit is scheduled to expire on March 31, 2012. However, given ongoing global uncertainty and in support of the exploration efforts of essay environmental, junior exploration companies, Economic Action Plan 2012 proposes to extend the credit for an additional year, until March 31, 2013. It is estimated that the extension of for plagiarism online, this measure will result in a net reduction of federal revenues of $100 million over the 201213 to 201314 period. Supporting Offshore Oil Gas Exploration. Economic Action Plan 2012 proposes to amend the Coasting Trade Act to improve access to modern, reliable seismic data for offshore resource development. Offshore oil gas developments create jobs and support economic growth in Canada’s communities. Continued exploration activity is required to bring new projects to communities and sustain these economic benefits over the long term and essay depends on modern, reliable seismic technology and data. To advance exploration for new developments, Economic Action Plan 2012 proposes to amend the Coasting Trade Act to improve access to modern, reliable seismic data for offshore resource development. This will ensure private sector companies have the information they require to identify potential resource development opportunities.

Economic Action Plan 2012 proposes $12.3 million over two years to for plagiarism, continue to assess diamonds in essay environmental the North. The natural resource sector in quote in research Canada’s North provides significant employment and business opportunities for Aboriginal peoples and communities. The Diamond Valuation and Royalty Assessment Program, operated by Aboriginal Affairs and essay Northern Development Canada, ensures that Canadians and Northerners benefit from the royalties associated with diamond production in the region. To renew the Diamond Valuation and kavanagh Royalty Assessment Program, Economic Action Plan 2012 proposes $12.3 million over two years to Aboriginal Affairs and Northern Development Canada. Expanding Trade and Opening New Markets for Canadian Businesses. Our country’s prosperity is essay environmental, linked to reaching beyond our borders for economic opportunities that serve to grow Canada’s trade and investment. Report? Open trade has long been a powerful engine for Canada’s economy. It is even more so in these globally challenging economic times.

Our Government understands the importance of market openness to the global economy and has shown continued leadership on the world stage by opposing protectionism and trade-restrictive measures. Essay Environmental Ethics? Canada believes open markets create jobs and economic growth for people around the world. Deepening Canada’s trade and investment relationships in large and fast-growing export markets around the world is key to jobs and growth. In less than six years, Canada has concluded new free trade agreements with nine countries: Colombia, Jordan, Panama, Peru, the marketing essay, European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland), and most recently with Honduras. Canadian businesses and workers now have preferred export access and a real competitive edge in essay about environmental key markets around the world. Since 2007, Canada has concluded or brought into force foreign investment promotion and apa model essay protection agreements with 10 countries (China, Peru, Latvia, the Czech and Slovak Republics, Romania, Madagascar, Jordan, Bahrain and Kuwait) and is in active negotiations with 10 others, including India. Our Government recognizes that restrictions on imports and ethics investment stifle our exporters and in research papers undermine competitiveness. Over the about ethics, past three years, the Government has removed many of Canada’s self-imposed trade costs to help businesses be more competitive. For example, since 2009, the Government has eliminated all tariffs on imported machinery and equipment, and manufacturing inputs to make Canada a tariff-free zone for industrial manufacturers, the first in the G-20. Of Patrick Kavanagh? These actions are providing more than $410 million in annual tariff relief to Canadian businesses.

Such made-in-Canada measures have helpedand will continue to helpcreate jobs for Canadians, increase investment and innovation, and improve productivity. Canada’s Trade Plan for essay about, Jobs and Growth. Economic Action Plan 2012 proposes to intensify Canada’s pursuit of new and deeper trading relationships. Our Government understands that Canadians’ standard of living and future prosperity depend on growing trade and investment. To that end, the Government is continuing to actively pursue new trade and investment opportunities, particularly with large, dynamic and fast-growing economies.

Canada-U. S. Border and Regulatory Action Plans. In December 2011, Canada and the United States took the biggest step forward in bilateral cooperation since the signing of the North American Free Trade Agreement with the launch of the Action Plan on Perimeter Security and Economic Competitiveness and the Action Plan on Regulatory Cooperation. These agreements create a new, modern border for creating essay hook, a new century. The Action Plan on Perimeter Security and Economic Competitiveness provides a practical road map for speeding up legitimate trade and travel across the Canada-U.S. border, while enhancing security. In a typical year, more than $500 billion worth of essay about, two-way trade takes place between Canada and the U. S. The most conservative estimates suggest that inefficiencies at the Canada-U. Poetry Kavanagh Essay? S. border impose a direct cost on the Canadian economy of 1 per cent of GDP, or $16 billion a year.

Even a modest improvement in border efficiency will result in significant and lasting economic gains. The best place to essay environmental ethics, deal with security issues is at the continental perimeter. Apa Model Essay? Smarter systems can reduce the about ethics, needless inconvenience posed to report for plagiarism, manufacturers and travellers by multiple inspections of freight and baggage, i.e. goods should be once screened, twice accepted. Pilot projects at Prince Rupert and Montréal will begin soon. In addition to these pilot projects, the Government will take other measures to implement action plan commitments and other border improvements over the next two years. In order to essay about environmental, benefit Canadian workers and businesses, our Government continues to strengthen its ties with China, now Canada’s second largest trading partner. In February 2012, Canada announced that after 18 years of negotiation Canada and China had concluded a Foreign Investment Promotion and Protection Agreement. This landmark agreement will facilitate investment flows between Canada and China by providing a more stable and secure environment for investors on both sides of the Pacific.

The potential for apa model essay, increased Canadian investment in China is significant given that China is expected to become the world’s largest economy by 2020. Our Government will continue to about, actively engage with China to explore how to best enhance our growing bilateral trade and essay economic relations. The Government is working to conclude negotiations toward a trade agreement with the European Union (EU). This agreement will improve access for Canadian businesses to the EU’s $18-trillion economy and about environmental ethics 500 million consumers. The potential to Canadian workers and their families from a Canada-EU free trade agreement include: A 20-per-cent boost in poetry of patrick kavanagh essay bilateral trade. A $12-billion annual boost to about, Canada’s economy.

Our Government is committed to statistics, building on essay, our strong ties with India to create new opportunities and strengthen the economies of both countries. In November 2010, the Prime Minister announced the in research citing, start of trade negotiations. This initiative underscores the dedication of both countries to meeting a mutual goal of tripling bilateral trade to essay, $15 billion annually by 2015. A Joint Study Report concluded that a new Canada-India trade agreement could boost Canada’s economy by at least $6 billion, and directly benefit Canadian businesses and workers in sectors ranging from essay hook primary agricultural, resource-related and chemical products to ethics, transportation, machinery and quote papers citing equipment, and essay ethics services. In November 2011, the Prime Minister formally indicated Canada’s interest in joining the Trans-Pacific Partnership (TPP) negotiations. The current TPP members represent an export market of 505 million people and creating hook a GDP of almost $17 trillion (2010). Active and essay about Ongoing Engagement in the Asia-Pacific Region. In the past few years, our Government has been aggressively expanding commercial relations with the Asia-Pacific region to create jobs and economic benefits. The opportunities in this dynamic region are impressive.

Asia-Pacific markets have an poetry economic growth rate that is two to three times the global average. Canada is maximizing opportunities for entrepreneurs through innovative trade, investment, air transport, and essay environmental science and technology agreements. Other initiatives in the region include: Advancing the quote in research citing, just-launched free trade agreement negotiations with Japan. Commencing exploratory discussions towards trade negotiations with Thailand. Adopting the Joint Declaration on Trade and Investment with the Association of Southeast Asian Nations to essay about, increase Canada’s trade and investment ties in statistics homework the region. Signing air transport agreements with six Asia-Pacific countries. Canada recently approved the essay ethics, issuance of a 20-year licence to poetry, export liquefied natural gas from Kitimat, British Columbia to the Asia-Pacific region. This initiative will allow Canada to diversify its energy exports to growing markets in the Asia-Pacific region, further strengthening its trading partnerships with Asian economies. In the Americas region, Canada has concluded trade agreements with the United States, Mexico, Honduras, Panama, Costa Rica, Chile, Colombia and Peru. Together, Canadian exports to these countries made up over three-quarters (76.6 per essay environmental, cent) of Canada’s worldwide exports in 2010.

In June 2011, the Government announced that Canada is moving ahead with exploratory discussions to enhance its trade relationship with South America’s largest common market, Mercosur, whose members are Argentina, Brazil, Paraguay and Uruguay. Mercosur countries represent an export market of nearly 250 million consumers and account for almost three-quarters of all economic activity in South America. Canada wants to deepen its commercial presence in Africa to create opportunities for Canadian businesses and check online workers arising from Africa’s present and future economic growth. Opportunities in Africa for Canadian companies exist in sectors such as telecommunications, agriculture, energy, transportation, infrastructure, natural resources and education. In October 2011, Canada began negotiations towards a free trade agreement with Morocco, Canada’s first with an African country. Deepening Canada’s Trade and Investment Ties in Priority Markets: A Refreshed Global Commerce Strategy.

Economic Action Plan 2012 proposes to refresh the Global Commerce Strategy through extensive consultations with Canada’s business community. In 2007, the Government launched the Global Commerce Strategy to essay about environmental ethics, respond to quote papers, changes in the global economy and position Canada for long-term prosperity. The Global Commerce Strategy identified 13 priority markets around the world where Canadian opportunities and environmental interests had the greatest potential for growth. This led to five years of Canadian leadership on statistics homework help, the world stage in essay environmental support of open trade, job creation, economic growth and prosperity for Canadians. Economic Action Plan 2012 proposes to refresh the Global Commerce Strategy through extensive consultations with Canada’s business community, including the very critical small and medium-sized businesses. Check For Plagiarism? An updated Global Commerce Strategy will align Canada’s trade and investment objectives with specific high-growth priority markets with an eye to essay about environmental, ensuring that Canada is branded to its greatest advantage within each of those markets. Report? In what remains a fragile global economic climate, the new Global Commerce Strategy will be announced in 2013, and guide Canada’s trade plan in priority markets going forward. US dollars, 2011)

Mercosur = Argentina, Brazil, Paraguay and Uruguay. Sources: International Monetary Fund; Organisation for ethics, Economic Co-operation and Development (OECD). Trade Measures to Support the Energy Industry. Economic Action Plan 2012 proposes to restore the and communications, duty-free status of certain imported fuels used as manufacturing inputs in energy and electricity production. Canada’s energy sector is essay about environmental, a vital component of the Canadian economy. Of Patrick Kavanagh Essay? Recently, certain imported fuels used as manufacturing inputs in energy and essay about ethics electricity production became subject to a 5-per-cent tariff as a result of a Canada Border Services Agency ruling. Economic Action Plan 2012 proposes to restore the duty-free status of these inputs.

Eliminating this tariff will lower business costs by $30 million annually, improve the competitiveness of the energy industry, including electricity generation in marketing Newfoundland and Labrador, and maintain the essay about environmental, Government’s commitment to make Canada a tariff-free zone for industrial manufacturers. Economic Action Plan 2012 extends the essay, temporary domestic powers provided to Export Development Canada for an additional year. Since 2009, Export Development Canada (EDC) has provided additional financing support to Canadian exporters who were facing difficulties in meeting their financing needs due to the financial crisis. While credit conditions have continued to improve, credit availability remains limited in some areas, in part due to the impact of developments outside Canada on foreign banks. Canadian exporters have expressed a continuing desire for credit in key sectors. Since 2009, EDC has provided over $6 billion in additional financing capacity using its temporary domestic powers. On March 8, 2012, the Government extended the temporary domestic powers provided to EDC under Canada’s Economic Action Plan for an additional year (until March 12, 2013) to help meet the financing needs of Canadian exporters. The extension of EDC’s temporary domestic powers until March 2013 will support further assessment and consultation with stakeholders on EDC’s role in the domestic market. EDC will continue to about ethics, focus its domestic lending activities on filling gaps in a manner that is coordinated with the quote in research, Business Development Bank of Canada and complements the activity of private sector financial institutions. Streamlining Canada’s Trade Remedy System. Economic Action Plan 2012 proposes to consolidate Canada’s trade remedy investigation functions into essay one organization, under the Canadian International Trade Tribunal.

Canada’s continued support for trade liberalization is complemented by a strong and kavanagh effective trade remedy system, which acts as an important safety valve for Canadian manufacturers harmed by unfairly traded imports. Canada’s trade remedy system is currently jointly administered by the Canada Border Services Agency and the Canadian International Trade Tribunal (CITT). In Budget 2011, the Government committed to proposing initiatives to ensure Canada operates an efficient trade remedy system. To deliver on this commitment, the Government will introduce legislation to consolidate Canada’s trade remedy investigation functions into one organization, under the CITT. This restructuring will create efficiencies that will help the Government maintain and sustain an effective trade remedy system. This initiative will also cut red tape, making it less cumbersome for Canadian businesses to take action against unfair trade, and will result in cost savings. In Budget 2011, the environmental ethics, Government committed to review Canada’s foreign trade zone (FTZ)-like policies and online programs to ensure that they are competitive, well marketed and efficiently administered. Consultations concluded in February 2012. The Government is carefully reviewing submissions to identify opportunities to essay ethics, reduce red tape and costs, facilitate access to existing programs, and improve efforts to promote our FTZ-like policies and programs as an integral part of Canada’s tax and tariff advantages.

The Government will respond to quote in research papers citing, the submissions received in a timely manner. Economic Action Plan 2012 proposes to about, increase the value of goods that may be imported duty- and tax-free by Canadian residents returning from abroad after a 24-hour and 48-hour absence to $200 and $800, respectively. Every year, Canadians take some 30 million overnight trips outside of Canada, often returning with goods purchased abroad. Modernization of the rules applied to these purchases is long overdue. Economic Action Plan 2012 proposes the creating essay hook, most significant increase in the duty- and tax-free travellers’ exemptions in decades.

The travellers’ exemption allows Canadians to bring back goods up to a specified dollar limit without having to pay duties or taxes, including customs duty, Goods and Services Tax/Harmonized Sales Tax, federal excise levies and provincial sales and product taxes. The Government proposes to increase the value of goods that may be imported duty- and tax-free by Canadian residents returning from abroad after a 24-hour and 48-hour absence to $200 and $800, harmonizing them with U.S. levels. This measure will facilitate cross-border travel by streamlining the processing of returning Canadian travellers who have made purchases while outside Canada. This change will be effective beginning on about environmental ethics, June 1, 2012. It is estimated that this measure will reduce federal revenues by $13 million in report for plagiarism online 201213 and by $17 million in 201314. Tax Relief for Foreign-Based Rental Vehicles. Economic Action Plan 2012 proposes tax relief for Canadian residents temporarily importing foreign-based rental vehicles to facilitate access to Canadian tourism destinations.

To facilitate access to essay ethics, Canadian tourism destinations, Economic Action Plan 2012 proposes to apa model essay, eliminate or reduce taxes on foreign-based rental vehicles temporarily imported by Canadian residents, consistent with the Government’s commitment under the Federal Tourism Strategy. These changes will make it easier for essay environmental ethics, Canadians who have been travelling abroad to return to Canada to continue their touring and travelling activities with a foreign-based rental vehicle. For example, a Canadian who takes a cruise from hook British Columbia to essay about environmental ethics, Alaska and creating essay hook has been outside Canada for at least 48 hours would be able to rent a vehicle in essay about Alaska and then enter the Yukon for touring purposes without having to pay taxes on kavanagh essay, that vehicle at environmental the border. These changes will be effective starting June 1, 2012. Economic Action Plan 2012 proposes improvements to Canada’s system of international taxation. Canada’s system of international taxation plays a key role in providing the right environment for cross-border trade and and communications investment. In 2007, the Government established the Advisory Panel on Canada’s System of International Taxation, chaired by Mr.

Peter Godsoe, with a mandate to provide recommendations to improve the fairness and competitiveness of Canada’s international tax rules. The Panel’s December 2008 report concluded that Canada’s system of essay about, international taxation is a good one that has served Canada well. At the same time, given that the competitiveness landscape is continually shifting, Canada’s international tax rules must constantly adapt to maintain an appropriate balance of quote in research papers, competitiveness, simplicity, fairness, efficiency and protection of the tax base. The Government has acted on essay about ethics, a number of the Panel’s recommendations and quote in research papers citing made other incremental improvements to essay, the system of international taxation. These past actions include: Repealing section 18.2 of the Income Tax Act, thereby providing tax support for Canadian multinational firms undertaking foreign investment. Narrowing the definition of taxable Canadian property, thereby improving the ability of Canadian businesses, including innovative high-growth companies that contribute to job creation and economic growth, to attract foreign venture capital. Ensuring that taxpayers have an opportunity to apply for refunds of tax withheld under section 105 of the Income Tax Regulations and section 116 of the Income Tax Act after a reassessment by the Canada Revenue Agency.

Proposing measures to simplify Canada’s tax rules for foreign affiliates. Proposing simplified and marketing and communications more targeted rules for foreign investment entities and non-resident trusts. Proposing measures to environmental, counter schemes, often referred to as “foreign tax credit generators,” that were designed to shelter tax otherwise payable by artificially increasing foreign tax credits. Economic Action Plan 2012 introduces several additional improvements to respond to the report of the Panel. Details of these measures can be found in Annex 4. Going forward, the Government will continue to homework, evaluate the report of the Panel and consider additional improvements to Canada’s international taxation rules. Tax Treaties and Tax Information Exchange Agreements. The Government is actively negotiating and essay environmental concluding tax treaties to reduce tax barriers to international trade and investment, strengthen Canada’s bilateral economic relationships, and create enhanced opportunities for Canadian businesses abroad. Since 2007: New tax treaties with Gabon, Greece and Turkey have come into force. Updated tax treaties and protocols with Finland, Italy, Korea, Mexico, Switzerland and the United States have come into check online force. New tax treaties with Colombia and Namibia have been signed.

New protocols to update tax treaties with Austria, Barbados, France, and Singapore have been signed. Negotiations to update the tax treaty with China have recently been concluded. Negotiations for a new tax treaty with Hong Kong have begun. Negotiations to update tax treaties with Israel, the Netherlands, New Zealand, Poland, Spain and the United Kingdom have begun. Canada now has 89 tax treaties in force, 7 tax treaties and protocols signed but not yet in force, and 11 tax treaties under negotiation. The Government is about environmental, committed to combating international tax evasion and to ensuring tax fairness by implementing the check report for plagiarism online, standard developed by the Organisation for Economic Co-operation and Development for the effective exchange of tax information. The Government, in its 2007 budget, extended the exemption for essay ethics, dividends received out of active business income earned by foreign affiliates resident in tax treaty countries to also include active business income earned by foreign affiliates established in a jurisdiction that has agreed to a tax information exchange agreement (TIEA) with Canada. This provided non-tax treaty jurisdictions an incentive to apa model essay, enter into TIEAs with Canada. Since 2007, the environmental ethics, Government has brought into force 13 TIEAs, signed 3 other TIEAs, and is actively negotiating TIEAs with 14 other jurisdictions, including negotiations recently launched with Panama. Fostering Sustainable Global Growth.

Persistent economic and homework help financial difficulties in Europe and essay about ethics other parts of the hook, world are hindering economic recovery. Canada is playing a leadership role in formulating global policy responses through institutions such as the environmental, G-20 and the International Monetary Fund (IMF), and through its leadership of the Financial Stability Board, which is chaired by Bank of Canada Governor Mark Carney. Canada is also helping address development challenges through focused programs and initiatives that meet the needs of the developing world. In September 2009, as part of its response to the global economic crisis, the homework, G-20 created the Framework for Strong, Sustainable and Balanced Growth. The G-20 Framework is a forum where members identify and assess global economic risks and vulnerabilities, and coordinate policies designed to foster stronger, more sustainable and balanced economic growth. Canada and about India have co-chaired the Framework Working Group since its launch at the 2009 Pittsburgh Summit. In its capacity as co-chair, Canada has led the apa model essay, development of action plans that deal with pressing global economic concerns, and promote growth and prosperity across the globe. The considerable progress achieved through this process culminated in the Action Plan for Growth and Jobs agreed by essay about, Leaders in Cannes, France in essay hook November 2011, which set out a broad range of reforms covering the essay ethics, key policy areas across G-20 members. Looking ahead in 2012, Canada will continue to provide leadership in quote in research citing developing an action plan for essay about ethics, Leaders at the upcoming G-20 Summit in Los Cabos, Mexico.

The plan will monitor progress in meeting past commitments and develop new commitments as appropriate to address current global economic risks and poetry essay vulnerabilities. Strengthening the about ethics, Legitimacy and Effectiveness of the International Monetary Fund. The IMF is a key global institution in assisting the international community through economic crises. In order to support its continuing role, the Government of Canada is delivering on its commitment to ratify a historic quota and governance reform agreement reached in essay 2010, which enhances the essay about environmental ethics, IMF’s capacity to provide support to the global economy. These actions should continue to strengthen the papers citing, legitimacy and effectiveness of the IMF. To support accountability to Canadians, the Government is enhancing the timeliness of its reporting on essay ethics, Canadian priorities and activities of the IMF and World Bank by aligning the kavanagh, timing of its annual report to environmental ethics, Parliament and the public with the annual report on development assistance tabled annually in in research the Fall. Increasing the Impact of Canadian Development Assistance. Canadians want to help the world’s poor, but they want assurances that their tax dollars are making a real difference in the lives of the people they are intended to help. In Budget 2007, the essay ethics, Government committed to an ambitious agenda to maximize the effectiveness of Canada’s international assistance efforts. Considerable progress has been made in help delivering on about environmental ethics, our promise to make Canada’s aid more effective, particularly in the areas of marketing, accountability for resources and results, transparency, and the use of innovation to maximize the impact of aid.

Last year, Canada was the first to meet its G-8 commitment to double investments in sustainable agricultural development. Currently, we are leading global efforts on essay about, maternal, newborn and child health, as agreed at the G-8 meeting in Muskoka in creating 2010. The Canadian International Development Agency now delivers over 80 per cent of its bilateral assistance in a more focused set of countries, which allows Canada to play a more influential role in achieving enduring impacts in these countries. The Government has also taken significant steps to improve the transparency of our spending to Canadians and essay about ethics other countries, for example by marketing and communications, joining the about environmental ethics, Open Government Partnership and the International Aid Transparency Initiative. In addition, Canada has supported development innovation, pioneering new approaches to marketing essay, maximize impact and leverage private sector capital to address global development challenges.

Canada’s strategic investments over the past several years are showing promising results including the accelerated introduction of about environmental ethics, pneumococcal vaccines to protect the essay hook, lives of the world’s poorest children through the essay about environmental, Advanced Market Commitment; progress by Grand Challenges Canada in tackling critical barriers to solving some of the creating essay hook, most pressing global health challenges; and enhanced support for applied research that demonstrates sustained and measurable impacts on food security in developing countries through the Canadian International Food Security Research Fund. Refocusing Canada’s Tariff Regime for Developing Countries. Economic Action Plan 2012 proposes to review Canada’s preferential tariff regime for developing countries. Since 1974, Canada has granted preferential market access to imports from developing countries as a means to promote their economic growth and export diversification. The global economic landscape has changed considerably since then, including significant shifts in essay about the income levels and trade competitiveness of certain developing countries. To respond to these developments and ensure that this form of development assistance is appropriately aligned with our development policy objectives, the Government will undertake a comprehensive review of Canada’s General Preferential Tariff regime. Keeping Taxes Low for Job-Creating Businesses. A Competitive Business Tax System. This Government has implemented broad-based tax reductions that support investment and creating essay hook growth across the Canadian economy. The Government is delivering more than $60 billion of tax relief to job-creating businesses over ethics 200809 and the following five fiscal years. Key actions include the following:

To spur business investment and improve productivity, the Government reduced the federal general corporate income tax rate to 15 per cent on January 1, 2012, from 22.12 per check report, cent in 2007. These tax reductions include the elimination of the corporate surtax in 2008 for all corporations. To help small businesses retain more of their earnings for investment, expansion and job creation, the Government cut the small business tax rate to 11 per cent in 2008 and increased the amount of essay environmental, income eligible for this lower rate to $500,000 in 2009. To further spur investment in small businesses, the Government increased the Lifetime Capital Gains Exemption on qualified small business shares to $750,000 from $500,000 in statistics Budget 2007, the first increase in the exemption since 1988. To remove a disincentive for business investment, the essay about ethics, Government eliminated the essay, federal capital tax in 2006.

The Government also provided the provinces with a temporary financial incentive to encourage them to about environmental ethics, eliminate their general capital taxes and to eliminate or replace their capital taxes on financial institutions with a minimum tax. The last of the provincial general capital taxes will be eliminated in 2012. To better support cross-border trade and investment and apa model essay Canada’s participation in ethics the global economy, the Government has improved Canada’s system of hook, international taxation. To encourage investment to flow to essay, its most productive uses and report for plagiarism online reduce the tax burden on capital investment, the Government improved the neutrality of the essay, tax system by better aligning capital cost allowance rates with the useful life of assets. For example, in 2007, the capital cost allowance rate for statistics, manufacturing and processing buildings was increased to 10 per cent from 4 per cent, and the rate for computers was increased to 55 per cent from 45 per essay, cent. Lower general corporate income tax rates and other tax changes have increased the check report for plagiarism, expected rate of return on investment and reduced the cost of capital (Chart 3.2.1), giving businesses strong incentives to invest and hire in Canada.

Canada leads the G-7 with the lowest overall tax rate on new business investment. It excludes the resource and about financial sectors and tax provisions related to kavanagh essay, research and development. 2 OECD average excludes Canada. Source: Department of essay about environmental, Finance. The competitiveness of Canada’s business tax system is supported by in research, third-party analysis. KPMG’s publication Competitive Alternatives 2010 rigorously analyzed the impact of federal, state, provincial and municipal taxes on business operations, concluding that business tax costs in the United States are more than 55 per cent higher than in Canada. According to the 2011 Forbes magazine feature, “The Best Countries for essay about ethics, Business,” Canada is the number one jurisdiction for doing business among 134 countries studied. Economists Jack Mintz and Duanjie Chen published an 83-country report on tax competitiveness. Their most recent report shows that Canada went from being the least tax competitive G-7 country in 2005 to the most tax competitive country in report the G-7 in about environmental ethics 2011. As shown in Chart 3.2.2, overall business investment in non-residential construction and machinery and equipment in 2011 exceeded the pre-downturn peak of essay, 2008, and investment intentions for 2012 are even stronger.

This business investment increases the amount of machinery, equipment, information technology and other physical capital in the economy. A larger stock of capital, in essay turn, increases Canada’s productive capacity, creates jobs and raises living standards. Low taxes are supporting record-high business investment intentions. Source: Statistics Canada, Public and report for plagiarism online Private Investment Intentions . Helping Canadian businesses compete globally also requires collaboration with provincial and territorial governments. A number of provinces have taken important actions to enhance Canada’s tax competitiveness and contribute to a strong foundation for future growth. In addition, the Government of Canada has a number of tax agreements with its provincial and territorial partners that result in greater efficiency and simplicity of the tax system, and work is ongoing to improve and enhance the application and administration of these agreements. Keeping taxes low for Canadian businesses is a cornerstone of this Government’s long-term plan for jobs, growth and prosperity. Enhancing the Neutrality of the Tax System. In 2009, along with other members of the G-20, the Government committed to “rationalize and phase out over the medium term inefficient fossil fuel subsidies.” This builds on about environmental ethics, the Government’s 2006 commitment to examine opportunities to make the tax system more neutral across sectors, in quote in research papers citing order to environmental ethics, help ensure that investment is directed towards its most productive uses. In support of these commitments, the Government announced in Budget 2007 and Budget 2011 the phase-out of all tax preferences for oil sands producers relative to the conventional oil gas sector. Economic Action Plan 2012 proposes to further Canada’s efforts toward rationalizing fossil fuel subsidies, reducing tax distortions and improving the allocation of investment and capital within the Canadian economy by phasing out essay tax preferences for resource industries.

Phasing Out the Atlantic Investment Tax CreditOil Gas and Mining. Economic Action Plan 2012 proposes to environmental, phase out the Atlantic Investment Tax Credit for investments in the oil gas and mining sectors. The Atlantic Investment Tax Credit is a 10-per-cent credit available for certain investments in new buildings, machinery and creating hook equipment used in the Atlantic region and the Gaspé Peninsula. Currently, the credit supports investments in farming, fishing, logging, manufacturing and processing, oil gas, and mining. The Canadian oil gas and mining sectors have generally been performing well, and investment by these industries in the Atlantic region is robust and growing. Recognizing this, Economic Action Plan 2012 proposes to phase out the Atlantic Investment Tax Credit for investments in the oil gas, and mining sectors. The change will help improve the about, neutrality of the tax system for the oil gas, and mining sectors across Canada and constitutes further action by of patrick, Canada in support of the commitment by G-20 Leaders to rationalize and phase out inefficient fossil fuel subsidies over ethics the medium term.

Phasing Out the Corporate Mineral Exploration and Development Tax Credit. Economic Action Plan 2012 proposes to phase out the Corporate Mineral Exploration and Development Tax Credit. The mining sector has historically benefited from a number of hook, targeted income tax preferences. Essay About Environmental? As a first step in meeting the objective of making the tax system more neutral across mining and other industries, Economic Action Plan 2012 proposes to phase out the 10-per-cent Corporate Mineral Exploration and Development Tax Credit. Actions taken by the Government since 2006, including corporate income tax rate reductions and the elimination of the federal capital tax, have increased the competitiveness of Canada’s mining sector. The Corporate Mineral Exploration and Development Tax Credit is no longer necessary. This change is expected to increase federal revenues by approximately $10 million over report online the 201213 to 201314 period. Improving Economic Conditions for Farmers and Fishermen. Strengthening Agricultural Institutions. Economic Action Plan 2012 proposes $44 million over two years to transition the Canadian Grain Commission to a sustainable funding model.

The agriculture sector was one of the most resilient through the economic downturn. Essay Environmental? The near- and medium-term outlook for agricultural commodity prices and farm income is and communications, strong. In 2009, the agriculture and agri-food sector accounted for approximately 2 million jobs and 8 per cent of total GDP. With nearly $35.5 billion in exports, Canada is the world’s fifth-largest exporter of agriculture and food products. The coming year will see a focus on setting the right conditions for farmers and businesses in the agriculture and agri-food sector to compete and adapt. The Government will work with its provincial and territorial partners, and with industry, to develop a new federal-provincial-territorial agricultural policy framework to replace the current Growing Forward agreement in 2013. The new five-year framework agreement will set out policies and about programs to support a modern, innovative and market-oriented sector. This will include a refocused suite of statistics help, Business Risk Management programs.

The Government is delivering on its long-standing promise to give Western Canadian farmers the freedom to essay about environmental, market their own wheat and statistics homework barley on the open market. An open market will attract investment, encourage innovation, create value-added jobs and contribute to a stronger economy. The monopoly on the sale of Western Canadian wheat and barley for export and domestic human consumption will end as of August 1, 2012. The Government is committed to a smooth transition for farmers, which includes a viable, voluntary Canadian Wheat Board as part of an essay ethics open and competitive Canadian grain market. Efforts continue to modernize key institutions within the grain sector. To support its transition to a sustainable funding model, Economic Action Plan 2012 proposes $44 million over two years to statistics help, the Canadian Grain Commission as it updates its fee structure. Economic Action Plan 2012 proposes $10.5 million in 201213 to support key fisheries science activities. Commercial fishery operations employ approximately 80,000 people nationwide and generate approximately $6.8 billion in annual economic activity through fishing, aquaculture and processing. Scientific monitoring activities of key commercial stocks support conservation and sustainability objectives while increasing economic opportunity for fishermen by allowing higher catch levels to be set with greater confidence. To support scientific activities of importance to essay about ethics, industry, Economic Action Plan 2012 proposes $10.5 million in 201213 for the Department of Fisheries and Oceans.

The Government will also take steps to allow the use of fishery resources to help generate revenues to pay for scientific activities. Strengthening Business Competitiveness. The Government will introduce targeted improvements to marketing essay, the foreign ownership review process and be introducing legislative amendments to lift foreign investment restrictions in the telecommunications sector for companies that hold less than a 10 per essay, cent share of the total Canadian telecommunications market. Foreign investment provides significant benefits to Canada through knowledge, capital, access to new markets and the creation of high-value jobs across the country. The Government is committed to an open investment framework that encourages foreign investment in Canada as well as Canadian business investment abroad, while safeguarding Canada’s interests. The Investment Canada Act requires the review of significant foreign investments in Canada in order to ensure that the investments bring a net benefit to our country. To help strengthen investor confidence, the Government will introduce targeted improvements to the administration of the Act in the interests of greater transparency while preserving investor confidentiality. With respect to the telecommunications sector in particular, the statistics, Government consulted with industry and consumer stakeholders on how to increase foreign investment in a way that would maximize economic and social benefits for Canadians. The Government heard that liberalization of foreign investment in the telecommunications sector can encourage greater competition by strengthening the position of new entrants, improving access to capital and enabling closer strategic partnerships.

Liberalization could also increase choice and lower costs for consumers, encourage innovation and improve productivity. The Government will be introducing amendments to the Telecommunications Act to lift the foreign investment restrictions in that Act for telecommunications companies that hold less than a 10 per cent share of the total Canadian telecommunications market. This targeted action will remove a barrier to investment for the companies that need it most, a key consideration as the upcoming wireless auction planned for 2013 is expected to be highly competitive and capital-intensive. The Government is continuing to reduce regulatory burden faced by businesses. Red tape hampers economic growth and essay about environmental erodes trust between government and citizens. The Government is committed to removing bureaucratic obstacles to businesses’ efforts to create jobs and growth. In January 2011, the Government created the poetry kavanagh essay, Red Tape Reduction Commission, fulfilling a Budget 2010 commitment. After a year of extensive Canada-wide consultations, the about ethics, Commission brought forward recommendations to reduce irritants to apa model essay, business that impede growth, competitiveness and innovation.

The Government responded earlier this year by implementing the “One-for-One” Rule. Under this rule, every time the Government adopts a new regulation, it must eliminate an existing one. When a new or amended regulation increases administrative burden on business, the essay about environmental, Government will offsetfrom existing regulationsan equal amount of administrative burden costs on business. The President of the Treasury Board will develop an Action Plan to address the Commission’s Recommendations Report in the coming months to deliver better regulations that reduce frustration and lower costs for homework, Canadian business. Red Tape Reduction Commission Membership. The Red Tape Reduction Commission was composed of Parliamentarians and essay ethics members of the private sector: The Honourable Tony Clement, President of the Treasury Board, Lead Minister The Honourable Maxime Bernier, Minister of quote in research, State (Small Business and about Tourism), Chair of the poetry essay, Commission William Aho, Central Mechanical Systems, Ltd. Dean Allison, Member of Parliament (Niagara WestGlanbrook) Bernard Bélanger, Premier Tech Lois Brown, Member of essay about ethics, Parliament (NewmarketAurora) Stirling MacLean, WearWell Garments, Ltd. Cathy McLeod, Member of Parliament (KamloopsThompsonCariboo) The Honourable Rob Moore, Member of Parliament (Fundy Royal) Gord Peters, Cando Contracting, Ltd. Denis Prud’homme, former owner of Prud’homme Trucking Catherine Swift, Canadian Federation of Independent Business Chris Warkentin, Member of Parliament (Peace River) The Government is also committed to for plagiarism, implementing the essay ethics, Canada-United States Action Plan on Regulatory Cooperation, announced on December 7, 2011, by poetry kavanagh essay, Prime Minister Harper and essay environmental ethics President Obama.

The Action Plan contains 29 initiatives to align the regulatory approaches between Canada and the United States in areas of agriculture and food, transportation, health and personal care products, chemical management, the quote citing, environment, and other cross-sectoral areas, without compromising health, safety or environmental protection standards. The Action Plan will help reduce barriers to trade, lower costs for consumers and business, and create economic opportunities on both sides of the border. Reducing the Tax Compliance Burden for Businesses. Economic Action Plan 2012 proposes measures to reduce the tax compliance burden for small businesses and announces a number of essay about environmental ethics, administrative improvements by the Canada Revenue Agency. In PricewaterhouseCoopers’ 2012 international study analyzing the ease of paying taxes, Paying Taxes 2012: The Global Picture , Canada ranks higher than any other G-7 country based on the overall ease of complying with tax obligations. PricewaterhouseCoopers also identified Canada as a potential model for other countries’ tax systems from the perspective of apa model essay, a company filing and paying taxes. Reducing the about environmental, Tax Compliance Burden Has Positive Results. The Canada-Ontario Tax Collection Agreement was amended to provide for federal administration of Ontario’s corporate taxes for taxation years that end after 2008. PricewaterhouseCoopers estimated that this change reduces compliance costs by statistics homework, more than $135 million annually for Ontario businesses, by allowing for a single annual tax form, a single tax collector and one set of income tax rules. The frequency of tax remittance and filing requirements for small businesses in environmental the areas of income taxes, source deductions and sales taxes was reduced by measures introduced in hook Budget 2007.

More than 600,000 small businesses are able to benefit from essay environmental these changes, with the homework help, total number of filings and remittances for small businesses reduced by more than one-third. The definition of taxable Canadian property was narrowed in Budget 2010, thereby eliminating the need for tax reporting under section 116 of the Income Tax Act for many investments. Essay? This improves the ability of Canadian businesses, including innovative high-growth companies that contribute to job creation and economic growth, to attract foreign venture capital. Through ongoing review and revision of the tax system and its administration, the Government is continuing to reduce the tax compliance burden, including the following actions proposed or announced in Economic Action Plan 2012. A Doubling of the essay, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Streamlined Accounting Thresholds. The GST/HST streamlined accounting methods simplify compliance for small businesses and public service bodies.

Economic Action Plan 2012 proposes to about ethics, double the thresholds for eligibility to use these methods so that more small businesses and public service bodies have access to marketing and communications, these simplified approaches. Simplified Administration for Partnerships. In order to reduce the workload for partnerships that want to file waivers, Economic Action Plan 2012 proposes to amend the essay about environmental, Income Tax Act to provide the authority for a single designated partner to sign a waiver on apa model essay, behalf of all partners. Improvements to the Rules for Paying Eligible Dividends. Under existing rules, if a corporation wishes to pay dividends, and only a portion of those dividends would be eligible for an enhanced dividend tax credit, that portion must be paid as a separate dividend in essay about environmental ethics order for investors to be eligible to of patrick kavanagh essay, claim the enhanced dividend tax credit.

Economic Action Plan 2012 proposes amendments, for dividends paid on or after Budget Day, to allow a corporation to pay a single dividend and designate a portion of it as an eligible dividend. Administrative Improvements That Enhance the Predictability of the Scientific Research and Experimental Development (SRED) Tax Incentive Program. Economic Action Plan 2012 announces administrative changes to the SRED tax incentive program that will improve its predictability and reduce the tax compliance burden. These initiatives will complement the SRED Policy Review Project currently underway, which will consolidate and clarify the administrative policies that are contained in about 70 documents pertaining to the SRED tax incentive program. Written Responses to Business Enquiries. As of essay about ethics, April 16, 2012, businesses will be able to submit questions and receive answers to their specific business enquiries electronically using the Canada Revenue Agency’s (CRA’s) secure My Business Account portal. These written responses will provide businesses with increased confidence in the information provided by the CRA and check report for plagiarism thus greater certainty in their tax affairs. Expansion of Web Forms for Information Returns. The CRA’s Web Forms electronic filing application for essay about environmental ethics, information returns is an creating online service enabling the creation and secure filing of encrypted returns over the Internet, including the filing of original, additional, amended and cancelled slips. The CRA’s Web Forms service also validates data in environmental real time, prompts the user to correct errors before filing slips, automatically calculates totals for the summary, and prints slips for recipients.

Web Forms now accepts 11 additional types of returns, and and communications the limit on the number of each type of form (e.g. T4) that can be issued using this simple approach has increased from 6 to 50 slips. Enhancements to the CRA’s Secure My Business Account Portal. The CRA’s My Business Account portal is a secure and essay about environmental convenient way to access business accounts online and perform certain transactions. For example, GST/HST returns have been able to be amended using My Business Account since April 2011. As of April 16, 2012, business owners will have the statistics homework help, option to input an address change online, and balances such as Non-Capital Losses and Refundable Dividend Tax on Hand from the last five tax year-ends will be automatically displayed.

An Improved Business Section on essay, the CRA’s Website. Modifications to the CRA’s website provide a “one-stop shop” for businesses and a clear path to available electronic services with a new task-based web page. By improving the ability of businesses to find and use information and services on the CRA’s website, this initiative responds to concerns raised during consultations held by the Red Tape Reduction Commission. Graduated Penalties for Late Filing. The Government recognizes that Canadians and businesses, particularly small businesses, invest time and effort to voluntarily comply with tax laws. Budget 2011 announced a CRA review of the penalty structure for late-filed information returns. After working with the Canadian Federation of Independent Business and other organizations representing small businesses, the CRA has instituted a new administrative policy to apa model essay, ensure that these penalties are charged in a manner that is both fair and reasonable. Where a business is unable to essay environmental ethics, comply in homework a timely manner with a reporting obligation related to certain information returns, such as T4s, reduced penalties will be applied when the number of late-filed returns is small. Continued CRA Progress on Tax Fairness. Information on about environmental, complaints and apa model essay disputes is now easier to access on the CRA website through revised web pages that are simpler to use and were put in place in December 2011.

Visibility will be further improved by adding information on recourse mechanisms to notices of about environmental, assessment and statistics homework reassessment. The CRA is also updating publications related to tax fairness and developing new content and about environmental ethics new types of content, such as webinars on redress mechanisms. Economic Action Plan 2012 reaffirms the Government’s commitment to continue exploring whether new rules for the taxation of corporate groups could improve the functioning of the corporate tax system. Budget 2010 announced that the Government would explore whether new rules for the taxation of corporate groupssuch as the introduction of a formal system of loss transfers or consolidated reportingcould improve the functioning of the corporate tax system. Public consultations held between November 2010 and April 2011 provided important feedback from stakeholders that will be helpful going forward. Discussions with stakeholders, including the provinces and check report for plagiarism territories, are ongoing.

As a new system for the taxation of corporate groups would constitute a fundamental change to the Canadian corporate tax system, the Government will be taking into account the potential effects on taxpayers and about environmental ethics the complexity of the tax system, any potential revenue impacts for poetry kavanagh essay, federal, provincial and territorial governments, and the impact that a new system of group taxation could have on federal-provincial and federal-territorial tax arrangements. If as a result of this exercise a new system of group taxation should be proposed, stakeholders will be consulted again on the specific design of the essay about ethics, new system. Further Developing Canada’s Financial Sector Advantage. Canada’s financial system is widely considered to be one of the soundest, most resilient and apa model essay best regulated financial systems in the world. For the fourth year in about environmental ethics a row, the essay, World Economic Forum has recognized our banking system as the soundest in essay about ethics the world. Five Canadian financial institutions were recently named to Bloomberg’s list of the world’s strongest banks, more than any other country. The Government has implemented a number of apa model essay, measures to maintain Canada’s financial sector advantage and reinforce the essay about environmental ethics, stability of the sector. Economic Action Plan 2012 proposes new initiatives that will build on quote, the significant steps taken since 2008 to further ensure that our financial system remains strong and that it benefits all Canadians.

Fostering Stable, Competitive, Fair and Efficient Capital Markets. In light of the Supreme Court’s securities reference, the Government is about, consulting with provinces and territories, a number of which have reaffirmed their interest in for plagiarism working on a cooperative basis towards a common securities regulator. As part of the initiative to essay about, establish a Canadian securities regulator, in May 2010 the Government referred the proposed Canadian Securities Act to the Supreme Court of Canada for an opinion as to whether Parliament has the constitutional authority to enact the proposed legislation. Report Online? On December 22, 2011, the essay about environmental ethics, Supreme Court determined that the statistics help, proposed Act as drafted was not constitutionally valid under the general branch of the federal power to regulate trade and commerce. The Government of Canada respects this decision and will act in accordance with it. The Supreme Court also found that Parliament has a role with matters of essay environmental ethics, genuine national importance and apa model essay scope, including management of systemic risk and in ensuring fair and efficient capital markets nationally. The Supreme Court indicated that “[t]he common ground that emerges is that each level of essay ethics, government has jurisdiction over some aspects of the regulation of securities and each can work in collaboration with the quote, other to carry out essay ethics its responsibilities”. Accordingly, the Government is consulting with provinces and territories, a number of which have reaffirmed their interest in working on statistics homework help, a cooperative basis towards a common securities regulator. A common securities regulator would give Canada a competitive advantage by reducing unnecessary compliance costs for issuers, strengthening our ability to respond to financial instability, enhancing enforcement and better serving the needs of all Canadians. Preserving the Stability and Strength of Canada’s Financial Sector.

The Government will introduce legislative amendments to support central clearing of standardized over-the-counter derivative transactions and to reinforce Canada’s financial stability framework. A well-capitalized financial sector and sound regulatory and supervisory system meant that financial institutions in Canada were better able to weather the 2008 global financial crisis than those in many other countries. The Government remains committed to maintaining this advantage. Canada has made significant progress in implementing the G-20 financial sector reform agenda and will continue to play a leadership role in promoting sound financial sector regulation internationally. Through Economic Action Plan 2012, the Government will introduce legislative amendments to support central clearing of standardized over-the-counter derivative transactions, a key G-20 commitment, and to reinforce Canada’s financial stability framework. Enhancing the Governance and Oversight Framework for Canada Mortgage and Housing Corporation. The Government will introduce enhancements to the governance and oversight framework for environmental, Canada Mortgage and Housing Corporation.

The Government is also moving forward with a legislative framework for covered bonds. The Government continuously monitors housing finance risks and takes action when necessary. Adjustments to the rules for government-backed insured mortgages were announced in July 2008, February 2010 and January 2011. Marketing Essay? In addition, in about ethics June 2011 Parliament approved legislation to formalize arrangements with private mortgage insurers and Canada Mortgage and essay Housing Corporation (CMHC), enhancing the Government’s ability to manage risks arising from the mortgage insurance sector. As part of the Government’s continuous efforts to strengthen the housing finance system, the Government will introduce enhancements to the governance and oversight framework for CMHC, contributing to environmental ethics, the stability of the housing market and creating essay hook benefitting all Canadians. The Government will propose legislative amendments to strengthen oversight of CMHC and to ensure its commercial activities are managed in a manner that promotes the stability of the financial system. The Government is moving forward with a legislative framework for covered bonds.

A legislative framework will support financial stability by helping lenders find new sources of funding and by making the market for Canadian covered bonds more robust. CMHC will be the administrator of this covered bond program, which will be available to federally and about ethics provincially regulated mortgage lenders in Canada. Improving Access to Capital for Canadian Financial Institutions. The Government will introduce legislative amendments to and communications essay, allow public sector investment pools that satisfy certain criteria, including pursuing commercial objectives, to directly invest in a Canadian financial institution, subject to approval by the Minister of Finance. At present, many countries allow public sector investment pools to invest in financial institutions, while Canada provides for only limited access.

This places Canadian financial institutions at a disadvantage when raising capital. However, public sector investment pools are currently allowed to invest in essay other sectors of the Canadian economy. Permitting these pools of report for plagiarism, capital to invest in Canadian financial institutions provides these institutions access to new sources of stable long-term investment, which promotes financial stability. The Government will propose legislative amendments to allow public pools of ethics, capital that satisfy certain criteria, including pursuing commercial objectives, to make limited direct investments in a financial institution, subject to approval by the Minister of Finance. The Minister of Finance’s approval would be guided by check report online, factors such as the essay about, best interest of the financial sector and national security considerations. Clarifying Federal Jurisdiction Over Banking. The Government will introduce a preamble into the Bank Act to clarify the intent that all banking activities throughout Canada be governed exclusively by the same high-quality federal standards that have served Canadians so well. Canadians benefit from one of the best-regulated banking sectors in the world. Canada’s banking regulatory framework rests on stringent prudential rules that ensure that our banking sector remains safe and sound and on statistics homework, consumer protection rules that stress consumer choice and transparent disclosure. These rules are enforced consistently by federal regulatory agencies including the Office of the Superintendent of Financial Institutions and the Financial Consumer Agency of Canada.

The Government will introduce a preamble into the Bank Act to clarify the intent that all banking activities throughout Canada be governed exclusively by the same high-quality federal standards that have served Canadians so well, and to about, avoid the creation of local and potentially inconsistent rules that threaten the uniform application of the quote papers, federal banking regulatory framework. Clarifying the Separation of Insurance and Banking. As previously announced in December 2011, the Government will propose a legislative amendment to clarify the prohibition against banks offering life annuities or products of about environmental, a similar nature. The Government has a long-standing policy of separating the business of insurance from the business of banking. This ensures that financial institutions are subject to the regulatory regime that properly addresses the check, risk that they undertake. In line with this policy, and about as announced by the Minister of Finance in apa model essay December 2011, the Government will propose a legislative amendment to clarify the prohibition against banks offering life annuities or products of a similar nature. Continuing to Fight Counterfeit Bank Notes. Economic Action Plan 2012 provides $9.6 million over three years to essay about environmental, the Royal Canadian Mounted Police to continue the National Counterfeit Enforcement Strategy. In 2011, the Bank of apa model essay, Canada began to issue more-secure polymer bank notes. In transitioning to these new notes, the Government must guard against the risk that counterfeiters will attempt to liquidate their inventory of older notes or seek to take advantage of the unfamiliarity of Canadians with the new notes.

Economic Action Plan 2012 provides $9.6 million over three years to ensure that the Royal Canadian Mounted Police has the funding necessary to about ethics, continue the National Counterfeit Enforcement Strategy, first announced in Budget 2006. Poetry Kavanagh Essay? The National Counterfeit Enforcement Strategy provides dedicated resources for the enforcement, prosecution and prevention of currency counterfeiting. Essay Ethics? Since its inception, counterfeiting has been reduced from 470 parts per million in 2004 to 34 parts per million in 2011.