Translation of "Canadian Mutual Funds Course " (English → French) :

Canadian Investment Funds Course [ Canadian Mutual Funds Course ]

Investment Funds Institute of Canada [ IFIC | The Canadian Mutual Funds Association ]

Canadian Committee on Mutual Funds and Investment Contracts

(2.1) No deduction may be made under subsection (1) or (2) in computing the taxable income of a specified financial institution in respect of a dividend received by it on a share that was, at the time the dividend was received, a term preferred share, other than a dividend on a share of the capital stock of a corporation that was not acquired in the ordinary course of the business carried on by the institution, and for the purposes of this subsection, if a restricted financial institution received the dividend on a share of the capital stock of a mutual fund ...[+++] corporation or an investment corporation at any time after the mutual fund or investment corporation has elected under subsection 131(10) not to be a restricted financial institution, the share is deemed to be a term preferred share acquired in the ordinary course of business.

(5.2) Subsection (5.1) applies to an amount designated under subsection 104(21) by a mutual fund trust for a taxation year only if more than 5% of the total of all amounts each of which is an amount designated under that subsection by the mutual fund trust for the taxation year was designated in respect of beneficiaries under the mutual fund trust each of whom is a non-resident person or is a partnership that is not a Canadian ...[+++] partnership.

(b) the total of the non-resident investor’s Canadian property mutual fund losses for the year and the non-resident investor’s unused Canadian property mutual fund loss for the taxation year.

118. Notes that public and private investment, and new funding opportunities in vocational education and lifelong learning, is necessary to ensure that workers, especially less qualified workers, are equipped with the right skills for the digital economy; calls on the Commission and Member States, together with private industry, to develop easily accessible, standardised and certified on-line training courses and innovative and accessible e-skills training programmes in order to teach participants a minimum of digital skills; encour ...[+++]ages Member States to make these on-line courses an integral part of the Youth Guarantee; encourages the Commission and the Member States to create the basis for mutual recognition of digital skills and qualifications by establishing a European certificate or grading system, following the example of the European common framework of reference for language learning and teaching; stresses that cultural diversity in Europe, as well as multilingualism, benefits from cross-border access to content;