Traduction de «Net income from investments » (Anglais → Français) :

(4) Where securities having a fixed maturity date and recorded in account 2 (Temporary Cash Investments), account 20 (Investments in Affiliated Companies), account 21 (Other Investments), account 22 (Sinking Funds), or account 23 (Miscellaneous Special Funds) are purchased at a discount or premium, that discount or premium may be amortized over the remaining life of the securities by periodic debits or credits to the account in which the cost of the securities is recorded, with corresponding credits or debits to account 406 (Income from Inve ...[+++]stments), account 405 (Income from Affiliated Companies) or account 407 (Income from Sinking and Other Funds), as applicable, and if the amount to be amortized does not exceed $1,000, a company may write off the total discount or premium at one time.

(4) Where securities having a fixed maturity date and recorded in account 132 (Temporary Cash Investments), account 120 (Investments in Affiliated Companies), account 121 (Other Investments), account 122 (Sinking Funds) or account 123 (Miscellaneous Special Funds) are purchased at a discount or premium, that discount or premium may be amortized over the remaining life of the securities by periodic debits or credits to the account in which the cost of the securities is recorded, with corresponding credits or debits to account 314 (Income from ...[+++] Investments), account 315 (Income from Affiliated Companies) or account 316 (Income from Sinking and Other Funds), as applicable, and if the amount to be amortized does not exceed $1,000, a company may write off the total discount or premium at one time.

16. Notwithstanding the provisions of paragraph 6 of Article X and of paragraph 15 of this Protocol, where a resident of Canada controls, directly or indirectly, alone or together with members of a related group or together with not more than four other residents of Canada, a company which is a resident of Brazil and in which he holds an equity percentage of at least 10 per cent, such resident may be subject to tax in Canada on his proportionate share of the aggregate of the company’s net income ...[+++] for any taxation year from property and businesses other than active businesses and the company’s net taxable capital gains for any taxation year from the alienation of property other than property used for active business purposes; for the purposes of this provision, any income from a source in a country other than Canada which pertains to or is incident to an active business carried on in a country other than Canada shall be deemed to be income from an active business.

(Return tabled) Question No. 43 Hon. Geoff Regan: With regard to the announcement, in the 2006 Budget, that all income from scholarships will be exempt from taxation starting in 2006 instead of exempting only the first $3,000 of scholarship income: (a) how many students received more than $3,000 of income from scholarships in 2004 or the last year for which information is available; (b) how many students identified in section (a) had net income of more than the Basic Personal Exemption; (c) what was the average income of the students identified in section (b); and (d) what ...[+++] was the average income tax paid by the students identified in section (b)?

Shareholders’ income from investment funds is defined as the investment income earned on the fund’s investment portfolio after deducting operating expenses. The net earnings of investment funds after deducting the operating expenses belong to shareholders.

to take into account all income from investment funds received within and outside of the EU in addition to income from undertakings for collective investment in transferable securities authorised in accordance with the Directive 85/611/EEC (UCITS) which are already contained in the current Directive.