Translation of "valeur de comparaison " (French → English) :

Where current cost accounting is applied, the equivalent historic cost accounting figures shall also be provided to allow for comparison and assessment.

11. Subject to the relevant provisions governing fair comparison, the existence of margins of dumping during the investigation period shall normally be established on the basis of a comparison of a weighted average normal value with a weighted average of prices of all export transactions to the Community, or by a comparison of individual normal values and individual export prices to the Community on a transaction-to-transaction basis.

For the purpose of ensuring a fair comparison between export price and normal value, it is advisable to list the factors which may affect prices and price comparability and to lay down specific rules as to when and how the adjustments should be made, including the fact that any duplication of adjustments should be avoided. It is also necessary to provide that comparison may be made using average prices although individual export prices may be compared to an average normal value where the former vary by customer, region or time period.

Question n 249 Mr. Thomas Mulcair: With respect to Canada’s fiscal framework: (a) which sectors benefited the most from the tax cuts announced in The Budget Plan 2008; (b) when drafting The Budget Plan 2008, were investments on social or infrastructure projects considered but rejected in order to implement the tax cuts and, if so, which investments were rejected; (c) what is considered the largest source of tax “leakage” by the government on an annual basis for the last five years and (i) what are these losses worth on an annual basis, (ii) from which provinces are most of these losses incurred; (d) which countries, in terms of size of Canadian assets, are considered the largest foreign tax havens and what plans, if any, does the governm ...[+++]ent have to tighten the restrictions on the use of such tax havens; (e) with respect to a comparison between a 0.5% cut to the lowest marginal tax rate and lowering the goods and services tax (GST) by 1%, which of these initiatives would benefit more Canadians, in dollars and people, according to income level; and (f) with respect to a comparison between a $ 500 increase in the basic personal exemption and lowering the GST by 1%, which of these initiatives would benefit more Canadians, in dollars and people, according to income level?

It is still possible to make a comparison with the values announced for the USA 94 legislation, but it should be pointed out that although it is relatively easy to compare the figures for gaseous pollutants, this does not apply to particulates.

The amendments therefore concentrate on four main areas, i.e., the establishment of the normal value, the establishment of the export price, the comparison of the normal value and the export price and procedural issues.