Traduction de «don de calcul » (Français → Anglais) :

arithmetical prodigy | calculating boy

planned giving representative

organ donation from living donors

food donation

donation to political parties

artificial reproduction [ artificial fertilisation | artificial fertilization | artificial human reproduction | artificial reproductive techniques | assisted fertilisation | assisted fertilization | assisted human reproduction | egg donation | embryo donation | infertility treatment | sperm bank | sperm donation | sperm donor ]

Certificate for Donation of Ecologically Sensitive Land [ Visa pour dons de terrains ou de servitudes ayant une valeur écologique ]

(2.1) For the purposes of determining the total charitable gifts, total Crown gifts, total cultural gifts and total ecological gifts of an individual for a taxation year, no amount in respect of a gift described in any of the definitions of those expressions and made in a particular taxation year shall be considered to have been included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a taxation year until amounts in respect of such gifts made in taxation years preceding the particular year that can be so considered are so considered.

(e.6) if a subsidiary has made a gift in a taxation year (in this section referred to as the “gift year”), for the purposes of computing the amount deductible under section 110.1 by the parent for its taxation years that end after the subsidiary was wound up, the parent is deemed to have made a gift, in each of its taxation years in which a gift year of the subsidiary ended, equal to the amount, if any, by which the total of all amounts, each of which is the amount of a gift or, in the case of a gift made after December 20, 2002, the eligible amount of the gift, made by the subsidiary in the gift year exceeds the total of all amounts deducted under section 110.1 by the subsidiary in respect of those g ...[+++]ifts;

In particular, the Panel considered that the EC acted inconsistently with Article 1.1(b) and 14 of the SCM Agreement by taking as a starting point that the amount of the benefit conferred by each of the financial contributions, which were generally in the form of loans, guarantees or equity, was to be calculated as if those financial contributions had been grants, irrespective of their terms and conditions.

Articles 1. 1(b) and 14 of the SCM Agreement in directly applying, for the purposes of the calculation of the amount of benefit, its grant methodology to all programmes found to constitute a subsidy;