Translation of "pièce de nouvelle cotisation " (French → English) :

(5) There shall not be included in computing the income of a taxpayer for a taxation year, for the purpose of an assessment, reassessment or additional assessment made under this Part after the taxpayer’s normal reassessment period in respect of the year, any amount that was not included in computing the taxpayer’s income for the purpose of an assessment, reassessment or additional assessment made under this Part before the end of the period.

With regard to the child tax benefit calculated by the Canada Customs and Revenue Agency and its predecessor Revenue Canada for each of the tax years from 1994 to 1998 inclusive: (a) how many taxpayer files were reassessed because the child tax benefit was originally calculated using the income of one spouse instead of both spouses; (b) what is the total dollar amount that was reassessed because the child tax benefit was originally calculated using the income of one spouse instead of both spouses; (c) how many taxpayer files cannot be reassessed even though the child tax benefit was calculated by the Canada Customs and Revenue Agency/R ...[+++]evenue Canada using the income of one spouse instead of both spouses because the reassessment was statute barred having been over three years since the original assessment; and (d) what is the total dollar amount that should have been reassessed but cannot be reassessed even though the child tax benefit was calculated by the Canada Customs and Revenue Agency/Revenue Canada using the income of one spouse instead of both spouses because the reassessment was statute barred having been over three years since the original assessment?

Thus, for instance, euro coins with new national sides or new series of euro notes should be protected before they have officially been put into circulation.

Article 4 (substance ban): Maximum concentration values for the banned substances are set (incorporation in the Directive of a Commission Decision) and permission to use non-compliant spare parts is extended to equipment benefitting from an exemption when placed on the market, to prevent premature withdrawal of equipment from use; a new annex with exemptions specific to the new product categories (medical devices and control and monitoring instruments) is added for cases where substitution is currently not feasible; a mechanism for introducing new substance bans in line with the REACH methodology is inserted to ensure coherence and maximise synergy with the work carried out under the chemicals' legislation ...[+++]. Detailed rules of this process will be developed through comitology.

14. National authorities shall permit the sale and entry into service of vehicles, components and separate technical units type-approved before the dates referred to in paragraphs 1, 2 and 3 and continue to grant extension of approvals to those vehicles, components and separate technical units under the terms of the regulatory act under which they were originally permitted or granted, unless the requirements applying to such vehicles, components or separate technical units have been modified or new requirements have been added by this Regulation and its implementing measures.

The New and Global Approaches were, and continue to be, essential building blocks for the creation of the Single Market.