Traduction de «Règlement sur le calcul du revenu net retenu » (Français → Anglais) :

Regulation respecting the computation of weighted net income

original net retained premium income

weighted net income

Regulation respecting employers' contributions to pension funds in respect of service rendered by employees and other deductions allowed in computing income of a taxpayer

Payroll Deductions Formulas for Computer Programs [ Machine Computation of Income Tax Deductions, Canada Pension Plan Contributions and Unemployment Insurance Premiums ]

For example, it is important that in the future we can calculate poverty rates taking account of the value of imputed rents for homeowners; information on gross income by components should also be improved to allow the calculation of the indicator of poverty risk before social transfers on a gross basis rather than a net one; last, but not least, timeliness of the data must be improved.

About a quarter of them, 20,000, were U.S. citizens or are U.S. citizens living in Canada and weren't affected by the flat 25% withholding in the United States because they were entitled to file U.S. tax returns and calculate their income on a net basis, pay U.S. tax on a net basis.

(d) the amount, if any, by which the capital cost to Her Majesty of any property referred to in paragraph (c) exceeds the cost amount to Her Majesty of the property immediately before its vesting in Eldorado or the subsidiary is, for the purposes of sections 13 and 20 of the Income Tax Act and any regulations made under paragraph 20(1)(a) of that Act, deemed to have been allowed to Eldorado or the subsidiary, as the case may be, in respect of the property under those regulations in computing the income of Eldorado or the subsidiary for taxation years ending before the time of its vesting in Eldorado or the subsidiary ...[+++];

Net income can, I believe, be easily defined and calculated.