Effective: 2026-08-27
Content is for reference
This site explains rules and provides calculators. The content is not legal, tax or labour advice and does not replace determinations by the competent authorities.
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Not allowed
- Bulk-copying content for republication elsewhere
- Removing the source link from an embedded tool
- Using the content to advertise illegal brokerage services
Changes
Content and terms may change as the law changes. The effective date is shown at the top of this page.