Traduction de «société canadienne d'économie agricole » (Français → Anglais) :

Canadian Agricultural Economics Society [ CAES | Canadian Agricultural Economics and Farm Management Society | Canadian Society of Agricultural Economics | Canadian Agricultural Economics Society | Canadian Farm Management Association ]

Canadian Agriculture Economics Society

Canadian Pest Management Society [ Agricultural Pesticide Society ]

During the last 15 years, the common agricultural policy (CAP) changed radically in response to pressures from European society and its evolving economy.

(1.1) Where a Canadian corporation (in this subsection referred to as the “subsidiary”) has been wound up and not less than 90% of the issued shares of each class of the capital stock of the subsidiary were, immediately before the winding-up, owned by another Canadian corporation (in this subsection referred to as the “parent”) and all the shares of the subsidiary that were not owned by the parent immediately before the winding-up were owned at that time by a person or persons with whom the parent was dealing at arm’s length, for the purpose of computing the taxable income of the parent under this Part and the tax payable under Part IV b ...[+++]y the parent for any taxation year commencing after the commencement of the winding-up, such portion of any non-capital loss, restricted farm loss, farm loss or limited partnership loss of the subsidiary as may reasonably be regarded as its loss from carrying on a particular business (in this subsection referred to as the “subsidiary’s loss business”) and any other portion of any non-capital loss or limited partnership loss of the subsidiary as may reasonably be regarded as being derived from any other source or being in respect of a claim made under section 110.5 for any particular taxation year of the subsidiary (in this subsection referred to as the “subsidiary’s loss year”), to the extent that it

Among those other institutions the following are included: the Business Development Bank of Canada, the Farm Credit Corporation, the Canadian Export Development Corporation, Canada Lands, Canada Post, Canada Mortgage and Housing Corporation, and many others totalling up to 50 such agencies that deal in the financial sector.

21. Is of the opinion that, in the light of the Europe 2020 Strategy, a strong and sustainable European Common Agricultural Policy is needed to serve the interests of all European farmers and deliver wider benefits to society; takes the view that it should enable agriculture to play its part in the European economy and ensure it has the tools to compete on world markets; believes that, for strategic reasons, the EU cannot afford to rely on other parts of the world to provide for European food security in the context of climate chang ...[+++]e, political instability in certain regions of the world and potential outbreaks of disease or other events potentially detrimental to production capacity;