Translation of "Frais professionnels à charge des salariés " (French → English) :

Elimination of the per vote subsidy contained in Bill C-13 is obviously of particular interest, but there are many other laudable initiatives contained in this legislation, including: a new family caregiver tax credit, as well as removal of the limit caregivers can claim on eligible expenses related to caring for infirm dependant relatives; a new volunteer firefighters tax credit to recognize and assist the hundreds of Canadians who provide a vital service to their communities on their own time and at their own risk, an initiative presented to our government by the Canadian Association of Fire Chiefs as their top priority during last ye ...[+++]ar's pre-budget consultations; a tax credit to encourage children's participation in the arts, which builds on the successful tax credit our government has already introduced for children's sports and physical activity; a student loan forgiveness program to encourage students in the medical field, both doctors and nurses, to settle in rural areas where they are most needed; an expansion of the tuition tax credit to include apprenticeship examinations, encouraging Canadians to enter into trades; a temporary hiring credit for small business to promote job creation; an expansion of the highly successful tax credits for clean energy generation to induce investments and help our environment, including the extension of the popular ecoEnergy Retrofit program; and an extension until 2013 of the accelerated capital cost allowance, as supported by the Canadian Labour Congress, for investment in machinery and equipment.

4. Reduce administrative burdens and promote entrepreneurship Building on the Small Business Act, and in order significantly reduce administrative burdens on business, promote their cash flow and help more people to become entrepreneurs, the EU and Member States should: Ensure that starting up a business anywhere in the EU can be done within three days at zero costs and that formalities for the hiring of the first employee can be fulfilled via a single access point; Remove the requirement on micro-enterprises to prepare annual accounts (the estimated savings for these companies are € 7bn per year) and limit the capi ...[+++]tal requirements of the European private company to one euro; Accelerate the adoption of the European private company statute proposal so that from early 2009 it can facilitate cross border business activities of SMEs and to allow them to work under a single set of corporate rules across the EU; Ensure that public authorities pay invoices, including to SMEs, for supplies and services within one month to ease liquidity constraints and accept e-invoicing as equivalent to paper invoicing (this could deliver cost reductions of up to 18 € Bn); any arrears owed by public bodies should also be settled; Reduce by up to 75% the fees for patent applications and maintenance and halve the costs for an EU trademark.

1. The competent institution of a Member State whose legislation provides for meeting the costs of transporting a person who has sustained an accident at work or is suffering from an occupational disease, either to his/her place of residence or to a hospital, shall meet such costs to the corresponding place in another Member State where the person resides, provided that that institution gives prior authorisation for such transport, duly taking into account the reasons justifying it.

In the neighbourhoods concerned, local tax exemptions (business tax) and exemptions from social security contributions will be available to firms with at most 50 workers, irrespective of their business, at the time the neighbourhood was designated as being covered by the scheme (1 January 1997) or at the time the firm was created or set up if this was later.

12(3) No person shall reimburse or be permitted by a licensing body to reimburse a surrogate mother for expenses unless the Agency has obtained information gathered by a qualified professional about the specific circumstances of the prospective surrogate mother prior to the pregnancy, and in particular, the Agency is fully satisfied on clear and compelling evidence that the women is acting autonomously and that the promise of payment of receipted expenses will not induce the woman to become pregnant.

In the event of aggravation of an occupational disease for which an employed or self-employed person has received or is receiving benefit under the legislation of a Member State, the following rules shall apply: (a) if the person concerned has not, while in receipt of benefits, been engaged in an occupation under the legislation of another Member State likely to cause or aggravate the disease in question, the competent institution of the first Member State shall be bound to meet the cost of the benefits under the provisions of the legislation ...[+++]which it administers taking into account the aggravation;