Translation of "Achats d'entrées intermédiaires ou de biens de capital " (French → English) :

purchases of intermediate inputs or capital goods

deductible VAT on intermediate inputs and on his purchases of capital goods

deductible VAT on purchases of capital goods | VAT invoiced to the producer on purchases of fixed capital goods and of goods put into stock

The provision of material support for terrorism through persons engaging in or acting as intermediaries in the supply or movement of services, assets and goods, including trade transactions involving the entry into or exit from the Union, such as the sale, acquisition or exchange of a cultural object of archaeological, artistic, historical or scientific interest illegally removed from an area controlled by a terrorist group at the time of the removal, should be punishable, in the Member States, as aiding and abetting terrorism or as t ...[+++]errorist financing if performed with the knowledge that these operations or the proceeds thereof are intended to be used, in full or in part, for the purpose of terrorism or will benefit terrorist groups.

Hence, mechanical and electrical equipment, which satisfy the demand for capital goods, and textiles, as an intermediate input, are major imports in value terms.

(r) if the time is before 2005, the property is an interest in, or a share of the capital stock of, a flow-through entity described in any of paragraphs (a) to (f) and (h) of the definition “flow-through entity” in subsection 39.1(1) and immediately after that time the taxpayer disposed of all their interests in, and shares of the capital stock of, the entity, the amount determined by the formula

(a) the construction or improvement of roads, bridges and water courses on lands of the First Nation; (b) the construction or improvement of outer boundary fences on lands of the First Nation; (c) the purchase of land for use by the First Nation; (d) the purchase for the First Nation of the interest of a member in lands of the First Nation; (e) the purchase of machinery and equipment for the First Nation; (f) the construction on, or in connection with, lands of the First Nation of such improvements or works as it considers will be of permanent value to the First Nation or will constitute a capital investment; (g) the purpose of mak ...[+++]ing a once-in-a-lifetime payment to any living person whose name is deleted from the membership list of the First Nation in an amount not exceeding one per capita share of the capital moneys held by the First Nation; (h) the purpose of making loans to, investments in, or contributions to corporations or trusts; (i) the purpose of meeting expenses necessarily incidental to the management of lands of the First Nation and other First Nation property;