Traduction de «lump sum termination settlement » (Anglais → Français) :

For example, a one-off transfer of significant employer obligations under the plan to an insurance company through the purchase of an insurance policy is a settlement; a lump sum cash payment, under the terms of the plan, to plan participants in exchange for their rights to receive specified post-employment benefits is not.

A lump sum benefit is payable on termination of service and equal to 1 per cent of final salary for each year of service.

(Return tabled) Question No. 27 Mr. Todd Russell: With respect to tax treatments offered to the fishermen from Atlantic Canada and Quebec: (a) were the fishermen who accepted the Atlantic Fisheries Groundfish Retirement Package and who permanently gave up their fishing licences in the years 1999 and 2000 advised in writing by the Department of Fisheries and Oceans to report, at the time of filing their income tax, that the retirement lump-sum payment was to be counted as revenue from a capital gain and, if so, (i) why, (ii) why did the Department of Fisheries and Oceans issue this advice, (iii) how many fishermen did the Department of Fi ...[+++]sheries and Oceans give that advice to; (b) why did Revenue Canada or the Canada Customs and Revenue Agency agree to give certain other fishermen a different tax treatment than the one outlined above, for the same retirement years; (c) how many fishermen received that different tax treatment; (d) why did the Minister of National Revenue and the Federal Minister of Fisheries advise these former fishermen (or their survivors in the case of deceased former fishermen) to appeal to the Regional Director of Taxation in St. John’s for a review; (e) has the Regional Director of Taxation informed the affected individuals that he will not accept their appeals and, if so, why; and (f) did Revenue Canada or the Canada Customs and Revenue Agency reach an out-of-court settlement in 2007 with a certain number of fishermen who had appealed their tax treatment and, if so, (i) why, (ii) why were the fishermen involved in that out-of-court settlement required to sign a secrecy or non-disclosure document, (iii) how many fishermen were involved in that out-of-court settlement?

In Joined Cases C-187/01 Gözütok and C-385/01 Brügge, [137] the Court of Justice held that the "ne bis in idem" principle, enshrined in Article 54 of the Convention implementing the Schengen Agreement, signed on 19 June 1990, applied also to proceedings for withdrawal of prosecutions, such as those in the principal action, whereby the prosecution service in a Member State, without a court order, terminates the criminal proceedings commenced in that State after the accused has met certain obligations, in particular by paying a certain ...[+++]sum of money set by the prosecution service (out-of-court settlements).

if an abusive settlement were entered into with, for example, a bizarre lump sum payment that was thought to be treated as a preferred creditor, then the judicial mechanisms already exist in the BIA to attack such a thing as well as under provincial statutes.

In Joined Cases C-187/01 Gözütok and C-385/01 Brügge, [137] the Court of Justice held that the "ne bis in idem" principle, enshrined in Article 54 of the Convention implementing the Schengen Agreement, signed on 19 June 1990, applied also to proceedings for withdrawal of prosecutions, such as those in the principal action, whereby the prosecution service in a Member State, without a court order, terminates the criminal proceedings commenced in that State after the accused has met certain obligations, in particular by paying a certain ...[+++]sum of money set by the prosecution service (out-of-court settlements).