As the government stated, it is generally recognized that to allow a deduction for a fine or penalty that has been imposed in respect of a particular act or omission by a taxpayer, diminishes the disincentive to engage in that activity. Generally, therefore, such a deduction is contrary to overall public policy objectives. Interest and penalties In my April 2003 FORUM column (Penalties and Interest), I discussed the interest and penalties exigible under the Income Tax Act for late-filing a tax return or late-payment of tax owing.
Read on to find out. Peer review means that a board of scholarly reviewers in the subject area of the journal review materials they publish for quality of research and adherence to editorial standards of the journal before articles are accepted for publication.n academic journals the articles submitted are reviewed by scholarly peers. This means that articles are submitted to the editor, and the editor sends the article to reviewers who read and evaluate the article. These reviewers are other scholars who are experts on the subject of the article.
Peer tutoring is a flexible, peer-mediated strategy that involves students serving as academic tutors and tutees. Typically, a higher performing student is paired with a lower performing student to review critical academic or behavioral concepts.