Translation of "Lower-loop earnings approach " (English → French) :

lower-loop earnings-flow approach [ lower-loop approach | lower-loop earnings approach ]

lower-loop flow of costs approach [ lower-loop cost approach ]

Question No. 552 Mr. Hoang Mai: With regard to tax evasion and its effects on the Canadian economy: (a) does the Canada Revenue Agency (CRA) publish estimates of the tax gap caused by offshore tax avoidance, and, (i) if so, which method does the government utilize to calculate this gap, (ii) if not, why not; (b) what is the 10-year trend for (i) the number of transfer pricing audits, (ii) the budgeting for and Full-Time Equivalent (FTE) staffing of auditors dealing with transfer pricing audit; (c) what is the amount of annual capital flow from Canada to the United States resulting from bilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (d) what is the amount of annual capital flow from ...[+++] Canada to the European Union resulting from bilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (e) what is the amount of annual capital flow resulting from multilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (f) what are the internal deadlines set by the Exchange of Information (EOI) Services (CRA) as concerns responses to EOI requests received, (i) how many EOI requests received does the CRA deal with per year, (ii) what is the 10-year trend for EOI requests received by the CRA, (iii) what is the median response time for an EOI request received by the CRA, (iv) from which jurisdiction does the CRA receive the most EOI requests, (v) from which jurisdiction does the CRA request the most EOIs; (g) does Canada collaborate with its EOI partners to ensure the EOI provisions are not restricted, and, if so, (i) with which jurisdictions, (ii) to what specific ends, (iii) have there been any changes to the CRA approach as a result of these collaborations; (h) how prevalent are bearer shares in Canada, (i) what measures exist to ensure that ownership information is available with no exceptions, (ii) are all nominees obliged to ma ...

Whereas women's salaries are still lower than men's, even though pay equity is guaranteed by section 11 of the Canadian Human Rights Act; whereas in 2003 women working full time year round in Canada earned only 71% as much as men occupying similar positions; whereas this reality is even more pronounced among women of colour, immigrant women and women with disabilities and aboriginal women; whereas in June 2001 the departments of justice and labour set up a working group on pay equity that submitted an exhaustive report in May 2004, entitled “Pay Equi ...[+++]ty: A New Approach to a Fundamental Right”, containing 113 recommendations; whereas thousands of women are still waiting for justice; the Standing Committee on the Status of Women recommends that the government consider preparing and bringing in before October 31, 2006 a bill on pay equity.

Bill C-12 would adopt a very measured approach to strengthening attachments to work. Instead of raising the qualifying requirement - that is, more weeks of insurable employment at 35 hours per week - Bill C-12 would encourage individuals to acquire additional work for the purpose of calculating average weekly earnings; and it would lower the benefit rate for those who claim UI frequently by no more than five percentage points.