Translation of "farmers' income taxes remission order " (English → French) :

(f) amounts that would be required by paragraph 56(1)(n) or (o) of the Act to be included in computing his income for the year if he were resident in Canada throughout the year and the references in subparagraph 56(1)(n)(i) of the Act and paragraph 56(1)(o) of the Act to “received by the taxpayer in the year” were read as references to “received by the taxpayer in the year from the Province of Quebec or any corporation, commission, association or institution referred to in paragraph 4(d) of the Income Earned in Quebec Income Tax Remission Order ...[+++], 1982, other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such corporation, commission or association”, and the reference to “$500” in subparagraph 56(1)(n)(ii) of the Act were read as a reference to “the proportion of $500 that the amount that would be determined under subparagraph 56(1)(n)(i) of the Act if the requirements of this paragraph were taken into account is of the amount determined under subparagraph 56(1)(n)(i) of the Act without taking the requirements of this paragraph into account”,

This involved an in-depth analysis of different policy options, as well as targeted consultations, in order to weigh up the objectives, benefits, risks and safeguards of further transparency on corporate income tax.

This development is essential for the competitiveness of the agricultural sector in the Union and, for that reason, an income support to young farmers commencing their agricultural activities should be established in order to facilitate the initial establishment of young farmers and the structural adjustment of their holdings after the initial setting up.

Taking into account the need for the unitary support to farmers with smaller holdings to be sufficient in order to achieve the objective of income support effectively, Member States should be allowed to redistribute direct support between farmers by granting them an extra payment for the first hectares.

Recognises that UTPs result primarily from income and power imbalances in the food supply chain, and stresses that these must urgently be addressed in order to ameliorate the situation for farmers in the food sector; notes that selling below the cost of production, and the serious misuse of basic agricultural foods such as dairy, fruit and vegetables as ‘loss leaders’ by large-scale retailers, threaten the long-term sustainability of EU production of such items; welcomes ...[+++] efforts, such as the Tierwohl Initiative in Germany, aimed at helping farmers to compete on the basis of their products’ merits.

1. Payments to farmers in mountain areas and other areas facing natural or other specific constraints shall be granted annually per hectare of agricultural area in order to compensate farmers for all or part of the additional costs and income foregone related to the constraints for agricultural production in the area concerned.