Traduction de «Coût au titre des impôts futurs » (Français → Anglais) :

When an entity determines the amount described in paragraph 20(b), if the future minimum funding requirement contributions for future service exceed the future IAS 19 service cost in any given period, that excess reduces the amount of the economic benefit available as a reduction in future contributions However, the amount described in paragraph 20(b) can never be less than zero.

Question No. 848 Hon. Stéphane Dion: With regard the Joint Strike Fighter (JSF) program, since the beginning of Canada’s participation: (a) what was the first evaluation of the acquisition cost-per-plane Canada would pay, (i) when was that evaluation made, (ii) based on what information was it made, (iii) who provided the government with that information, (iv) via what medium (e.g., conference, personal discussion,briefing note, etc.), (v) what is the name of the government document containing that evaluation, (vi) what is the topic of that document, (vii) which government members were provided with information; (b) for every subsequent ...[+++] re-evaluation of the acquisition cost-per-plane that Canada would pay and up to the government's current evaluation, (i) what was the new evaluation (ii) when was that evaluation made, (iii) based on what information was it made, (iv) who provided the government with that information, (v) via what medium (e.g., conference, personal discussion, briefing note, etc.), (vi) what is the name of the government document containing that evaluation, (vii) what is the topic of that document, (viii) which government members were provided with that information, (ix) as precisely as possible, what new information prompted the re-evaluation; (c) what was the first evaluation of the maintenance and repair cost-per-plane Canada would have to incur, (i) when was that evaluation made, (ii) based on what information was it made, (iii) who provided the government with that information, (iv) via what medium (e.g., conference, personal discussion, briefing note, etc.), (v) what is the name of the government document containing that evaluation, (vi) what is the topic of that document, (vii) which government members were provided with that information; (d) for every subsequent re-evaluation of the maintenance and repair cost-per-plane that Canada would have to incur and up to the government's current evaluation, (i) what was the new evaluation, (ii) when ...

In August 2005, the Conservative Party promised to make bus and subway passes tax-deductible, if they form the next federal government.

they must be exclusive of non-eligible costs, in particular identifiable indirect taxes including value added tax, duties, interest owed, provisions for possible future losses or charges, exchange losses, costs related to return on capital, costs declared, incurred, or reimbursed in respect of another Community project, debt and debt service charges, excessive or reckless expenditure, and any other costs that do not meet the conditions laid down in points (a) to (d).

This cost exceeds total personal and corporate income taxes collected by the federal government.

Article 34 of the Corporate tax law, under the heading "deduction for export related activities", provides that the realisation of export activities entitles companies to tax credits of up to 25% of: