Traduction de «Année d'exploitation » (Français → Anglais) :

(4) Where a non-resident person ceases at any particular time in a taxation year to carry on such of the businesses described in any of paragraphs (a) to (g) of the definition “principal business corporation” in subsection 66(15) as were carried on by the non-resident person immediately before that time at one or more fixed places of business in Canada and either does not commence after that time and during the year to carry on any business so described at a fixed place of business in Canada or disposes of Canadian resource property at any time in the year during which the non-resident person was not carrying on any business so describe ...[+++]d at a fixed place of business in Canada, the following rules apply:

(k.1) if this paragraph applies, in computing the operator’s income or loss from the investment business, non-qualifying business, separate business or business described in paragraph (l) (each of these businesses being referred to in this paragraph as a “foreign business”), as the case may be, and the operator’s capital gain or capital loss from the disposition of property used or held in the course of carrying on the foreign business, for the specified taxation year and each subsequent taxation year or fiscal period in which the foreign business is carried on by the operator

(Return tabled) Question No. 130 Mr. Francis Scarpaleggia: With regard to rail safety in Canada: (a) for the period of 2006-2012, which railways were permitted to operate with a single operator; (b) for the period of 2006-2012, which railways had permission to leave trains unattended for limited periods of time on main lines with or without an idling locomotive(s); (c) for the period of 2006-2012, which railways had permission to leave trains unattended for limited periods of time on side lines with or without an idling locomotive(s); (d) with regard to the railways in (b) and (c), under what specific conditions could the trains be left unattended; (e) what legislative or regulatory framework governs local emergency preparedness plans i ...[+++]n the event of a rail accident; (f) with respect to the plans in (e), (i) who is responsible for creating and executing such plans, (ii) by whom are they audited, (iii) how often are they audited, (iv) against what criteria are they audited; (g) by whom and how often are municipalities through which freight trains pass provided with regular reports on (i) the state of local emergency preparedness in the event of a rail accident, (ii) the state and maintenance record of the railway lines within their borders, (iii) the materials, hazardous or not, that are transported through their jurisdiction; (h) if reports referred to in (g) are not provided, why not; (i) how many of the DOT-111 railway tank cars and the DOD-112 tank cars are in use in Canada, for each year since 2006; (j) for each year since 2006, how many rolling stock and track safety inspectors were employed at Transport Canada, broken down by (i) province of work, (ii) oversight responsibility; (k) for each year since 2006, how many rolling stock and track safety inspectors employed by Transport Canada were responsible for inspections in (i) the Greater Montreal Area, (ii) the municipality of Pointe-Claire (iii) the municipality of Beaconsfield, (iv) the municipality ...

1. A farmer who received, by transfer free of charge or by lease for six or more years or by way of actual or anticipated inheritance, a holding or part of a holding, that was leased to a third person during the reference period, from a farmer who retired or died before the date for lodging an application under the single payment scheme in its first year of application, shall receive payment entitlements calculated by dividing a reference amount, established by the Member State, in accordance with objective criteria and in such a way as to ensure equal treatment between farmers and to avoid market and competition distortion, by a number ...[+++]of hectares not higher than the number of hectares of the holding or part of the holding he received.

1. A farmer who received, ►M1 by transfer, either by sale or by lease for six or more years, free of charge or at a symbolic price ◄ or by way of actual or anticipated inheritance, a holding or part of a holding, that was leased to a third person during the reference period, from a farmer who retired►M1 from agricultural activity ◄ or died before the date for lodging an application under the single payment scheme in its first year of application, shall receive payment entitlements calculated by dividing a reference amount, established by the Member State, in accordance with objective criteria and in such a way as to ensure equal treatmen ...[+++]t between farmers and to avoid market and competition distortion, by a number of hectares not higher than the number of hectares of the holding or part of the holding he received.

Member States shall ensure that an operator or aircraft operator whose report has not been verified as satisfactory in accordance with the criteria set out in Annex V and any detailed provisions adopted by the Commission in accordance with this Article by 31 March each year for emissions during the preceding year cannot make further transfers of allowances until a report from that operator or aircraft operator has been verified as satisfactory.