Traduction de «Conférence sur la location de domaine fiscal » (Français → Anglais) :

The exercise in federal transfers began as a tax rental agreement in the immediate post-war period, evolved into a concept of wealth redistribution in the early 1960s and, became part of the Constitution in 1982.

HISTORICAL EXPERIENCE A. The Tax Rental Agreements – 1947-1956 B.

2. Underlines that collective management has been recognised and sanctioned as a valid form of rights management by the EC legislator since 1992; notes that Directive 92/100/EEC of 19 November 1992 on rental and lending rights and certain neighbouring rights expressly gives authors and performers the possibility to entrust the administration of their unwaivable right to receive equitable remuneration for rental to collecting societies representing them; points out that Directive 93/83/EEC of 27 September 1993 on satellite broadcasting and cable retransmission provides for mandatory collective management for cable retransmission rights and that Directive 2001/84/EC on resale right expressly refers to the possibility for Member States to provide for com ...[+++]pulsory or optional collective management of the right for authors of an original work of art to receive royalties; whereas these directives constitute the acquis communautaire;

Giving greater precedence to the substance of a transaction rather than its legal form (for example, concerning leased assets) is common in accounts but this principle is not so uniformly applied for taxation purposes.

We are in the process of negotiating a tax rent agreement, as a path toward self-government.

I think it's Revenue Canada sharing government files with the provincial Department of Finance, which is totally appropriate under the Income Tax Rental Agreement.