Traduction de «Franchise d'impôt sur la donation au dernier vivant » (Français → Anglais) :

6. Form S.D. 1 or S.D. 1 Special shall be delivered to a Director-Taxation for the district in which the deceased during his lifetime, filed his last income tax return or the district in which he resided at death.

*Question No. 73 Ms. Dawn Black: With regards to private contracting for food services on Canadian Forces Wings, Bases or Stations: (a) were requests for proposals (RFPs) issued for private companies to create franchise services for food services on military bases at any time over the last two years; (b) if RFPs were issued, was Public Works and Government Services Canada involved during the tendering process and were the tenders administered in accordance with the Financial Administration Ac ...[+++]t; (c) what directorate, group or principal of the Department of National Defence (DND) administered or managed the tendering process; (d) if, and when, contracts were awarded, what were the agreements for utility costs such as water, electricity, heat, and sewage with the winning bidders; (e) for government-owned infrastructure occupied by private sector franchises or companies, are there lease or rental agreements in place; (f) who are the owners of freestanding buildings on military wings and bases, and if the sole occupant and owner is a franchise or company, how are the property taxes assessed and paid, including all utilities for these buildings; (g) for government-owned facilities that are occupied either partially or solely by private sector franchises or companies, how are maintenance costs to building repairs or preventive maintenance schedules handled for the private sector occupants, and who performs the work; (h) are private sector franchises required to carry and show proof of insurance for personal liability, personal and property damages for these facilities; (i) are there service level agreements set up for emergency services such as police, fire and paramedics between franchises, companies and DND; (j) who are the contract managers for any contracts let for private franchises; (k) what is the length of each contract for all aspects of utility costs, leasing, and rental agreements; (l) has there been any loss in income to any base commander’s budget b ...

[Text] Question No. 184 Mr. Bill Casey: With regard to the government’s position and actions regarding employment insurance (EI) benefits for spouses of employees of the government or private sector employees who have been posted overseas and who are unable to receive unemployment insurance benefits, even though these citizens are still registered in constituencies across Canada: (a) how many spouses of Canadian diplomats, Canadian foreign-service employees or private sector employees have filed complaints with the Canada Revenue Agency (CRA), or Human Resources and Skills Development Canada (HRSDC) with regard to the their inability to ...[+++]receive EI benefits, even though they are still Canadian citizens who are registered in federal constituencies across Canada and still pay taxes to the government; (b) does the CRA collect the payment of EI premiums from the spouses of Canada’s diplomats, foreign-service employees and those from the private sector, and, if so, why is it that these individuals cannot receive the EI benefits for which they have paid through their salaries, and earned from Canadian employers either just prior to, or while living overseas; (c) is there a conflict between the CRA and HRSDC definitions of residency of a Canadian citizen and, if so, why; (d) has any action taken place between officials of CRA, HRSDC, Foreign Affairs Canada or Elections Canada to update or correct conflicts in the definition process for determining an individual’s residency; (e) has any action taken place within the CRA to update the NR-73 Determination of Residency Status form and resulting process to correct any determination conflicts with those of other federal departments for Canadians living and working overseas; (f) have HRSDC, CRA, Elections Canada or Foreign Affairs Canada ever discussed using a standardized or shared definition for determining who is a “spouse”, in cases of spouses of government (including diplomatic and foreign-service staff) or private secto ...

These changes involve the extension of the current arrangements for investments in the Community to those made outside the Community and the abolition of the specific arrangements for the latter. The tax treatment is based on the establishment of a tax-free provision equivalent to the losses incurred by the foreign establishment or subsidiary, but not exceeding the size of the investment.