Traduction de «Frais d'acquisition » (Français → Anglais) :

acquisition costs | acquisition expenses

deferred acquisition costs | DAC [Abbr.]

back-end load [ back-end sales load | back-end sales charge | contingent deferred sales load | contingent deferred sales charge | deferred sales charge | exit fee | exit load | exit charge | redemption fee | redemption charge | rear-end load ]

front-end loading [ front-end load | upfront fee | entry load ]

back-end load | back-end loading | contingent deferred sales load | deferred sales charge | DSC | exit fee | exit load | rear-end load | rear-end loading | redemption fee

FAC fee [ Firearms Acquisition Certificate fee ]

acquisitions analyst | mergers analyst | mergers and acquisitions analyst | mergers and acquisitions professional

(2) Where in a taxation year a taxpayer has used borrowed money for the purpose of exploration, development or the acquisition of property and the expenses incurred by the taxpayer in respect of those activities are Canadian exploration and development expenses, Canadian exploration expenses, Canadian development expenses, Canadian oil and gas property expenses, foreign resource expenses in respect of a country, or foreign exploration and development expenses, as the case may be, if the taxpayer so elects under this subsection in the taxpayer’s return of income for the year,

(b) the option is an option to acquire shares of the capital stock of the corporation in consideration for the incurring, pursuant to an agreement described in paragraph (e) of the definition “Canadian exploration and development expenses” in subsection 66(15), paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6), paragraph (g) of the definition “Canadian development expense” in subsection 66.2(5) or paragraph (c) of the definition “Canadian oil and gas property expense” in subsection 66.4(5), of any expense described in whichever of those paragraphs is applicable.

Question No. 436 Hon. Irwin Cotler: With regard to costs and expenses related to appointments to the Supreme Court of Canada: (a) what accounts for the difference in costs between appointment processes; (b) who and what entities submit costs for reimbursement; (c) are any costs rejected for reimbursement and, if so, (i) on what basis, (ii) who makes the determination, (iii) what criteria are used in making the determination; (d) what reimbursement requests were rejected for the appointment processes of (i) Justice M. Rothstein, (ii) Justice T. Cromwell, (iii) Justice M. Moldaver and Justice A. Karakatsanis, (iv) Justice R. Wager, (v) Justice M. Nadon; (e) in the breakdown of appointment process costs provided in the answer to Q-239, how ...[+++] are the following categories defined (i) Travel and Telecommunications, (ii) Information and Printing Services, (iii) Legal Services, (iv) Translation and Professional Services, (v) Rentals, (vi) Miscellaneous Supplies, (vii) Acquisition of Machinery and Equipment; (f) what types of costs are included under the headings (i) Travel and Telecommunications, (ii) Information and Printing Services, (iii) Legal Services, (iv) Translation and Professional Services, (v) Rentals, (vi) Miscellaneous Supplies, (vii) Acquisition of Machinery and Equipment; (g) who bears the costs incurred in the following categories and, if costs are shared, with which entity or entities are they shared: (i) Travel and Telecommunications, (ii) Information and Printing Services, (iii) Legal Services, (iv) Translation and Professional Services, (v) Rentals, (vi) Miscellaneous Supplies, (vii) Acquisition of Machinery and Equipment; (h) why are there no “Information and Printing” costs associated with Justice Cromwell’s appointment; (i) what was the maximum budget set for the appointment processes reported in the government’s answer to written question Q-239; (j) what accounts for the greater costs of “Translation and Professional Services” for the appointm ...

The total annual costs of the Agency are estimated at approximately € 6-7 million per year, of which € 5 million for staff expenditure (taking as the average per person the cost of European Commission staff, i.e. € 0.117 million per year, which includes expenditures associated with buildings and related administrative expenditures), € 1 million operational costs (meetings, studies, as well as translation, publication and public relations costs) and the rest for capital expenditures (relating to the acquisition of movable property and associated expenditure) and mission expenditures.