There was a statistical difference between the CTE Reading group and control group on the MRQ
favoring the control group.
The fourth subscale (subscale 4) of the MRQ assesses the degree of marital happiness.
In the research study conducted by Enterlante and Kern (1995), the Kuder-Richardson test of total reliability was computed each time the MRQ was administered.
In subscale 1 of the MRQ, husbands and wives were requested to give one answer concerning who performed 15 various activities in their families.
Although TEI supports the creation of a central audit unit devoted to identifying ATP, a fundamental prerequisite is that taxpayers and MRQ have clear guidance about the nature, scope, and type of transactions that are considered ATP.
Indeed, clear guidance from MRQ identifying such transactions would make the broad-based mandatory early disclosure regime unnecessary because (1) it would deter most taxpayers from entering into the transactions and (2) auditors could simply ask taxpayers whether they had engaged in any identified transaction.
a claim for additional SR&ED credits, is often closely scrutinized by MRQ (or other tax administrators) before the claim is paid to the taxpayer.
Discussions are under way between the MRQ and Revenue Canada with regard to the operating procedure for the audit protocol and with respect to the experiences encountered up to this point.
With few exceptions, the MRQ always conducts combined GST/QST audits.
As a result, the tax department personnel generally assume that, where a remittance is initiated timely, it will be received and processed by MRQ in the normal course.
Where a tax payment is processed late, MRQ will usually issue an assessment -- whether properly or not -- for interest and penalties in respect of the "late" payment.