Traduction de «frais de gestion de la société » (Français → Anglais) :

overheads [ administrative expenses | entertainment expenses | financial expenses | general expenses | oncost | overhead cost | running costs ]

collecting society | collection society | collective management organisation | collective management society | CMO [Abbr.]

administration and office expenses | business and office expenses | business and office overheads | general and office expenses | operating expenses | operating general expenses

investment company [ asset management company | asset manager | closed-end investment company | fund manager | investment firm | investment fund | investment trust | mutual fund | OEIC | open-ended investment company | open-ended investment trust | pooled fund | unit trust | investment trusts(UNBIS) ]

service charges [ service fee ]

administrative expenses | administration expenses | G&A | general and administrative expenses

management of a company

administration fee [ administration charge ]

holding company [ management company ]

The prices of those licences are the source of the royalties that the authors receive, after the management expenses of those collecting societies have been deducted.

(7) Where shares are sold by the Development Corporation under subsection (5), the owner of the shares immediately prior to the sale shall by that sale be divested of any interest in the shares, and the person who, but for the sale, would be the registered owner of the shares or a person who satisfies the Development Corporation that, but for the sale, that person could properly be treated as the registered owner or registered holder of the shares under section 47 of the Canada Business Corporations Act shall, from the time of the sale, be entitled to receive only the net proceeds of the sale, together with any income earned thereon from ...[+++] the beginning of the month next following the date of the receipt by the Development Corporation of the proceeds of the sale, less any taxes thereon and any costs of administration of a trust fund constituted under subsection (9) in relation thereto.

(3) If shares are sold by a corporation under subsection (1), the owner of the shares immediately before the sale shall by that sale be divested of their interest or right in the shares, and the person who, but for the sale, would be the registered owner of the shares or a person who satisfies the corporation that, but for the sale, they could properly be treated as the registered owner or registered holder of the shares under section 51 shall, from the time of the sale, be entitled to receive only the net proceeds of the sale, together with any income earned on the proceeds from the beginning of the month next following the date of the ...[+++]receipt by the corporation of the proceeds of the sale, less any taxes on the proceeds and any costs of administration of a trust fund constituted under subsection 47(1) in relation to the constitution of the fund.

(2) In determining the pre-tax income of a corporation for the purposes of subsection (1), all amounts paid by the corporation as salaries, wages or management fees, or other payments or benefits, to or on behalf of persons with whom the corporation does not deal at arm’s length must be added to the pre-tax income, unless the spouse establishes that the payments were reasonable in the circumstances.