Traduction de «frais généraux » (Français → Anglais) :

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

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

selling, general and administrative costs | selling, general and administrative expenses | SG&A costs [Abbr.] | SGA expenses [Abbr.]

administrative expenses | administrative overheads

selling, general and administrative expense

expense ratio

Overhead Rate Policy for CIDA's Contribution Agreements and Non-Competitive Services Contracts [ Overhead Rate Policy ]

department overhead rate

fresh product [ fresh food ]

health expenditure [ medical expenses | sickness expenses | health economics(UNBIS) ]

(4.1) An expense that is a Canadian exploration and development overhead expense of the joint exploration corporation referred to in subsection (4), or would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection (1) were read as “connected with the shareholder corporation in favour of whom the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development expense that is deemed by subsection ...[+++] (4) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation, shall be deemed to be a Canadian exploration and development overhead expense of the shareholder corporation incurred by it at the time the expense was deemed by subsection (4) to have been incurred by it and shall be deemed at and after that time not to be a Canadian exploration and development overhead expense incurred by the joint exploration corporation.

(3) An expense that is a Canadian exploration and development overhead expense of a joint exploration corporation referred to in subsection (2), or that would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection 1206(1) of the Income Tax Regulations were read as “connected with the shareholder corporation in favour of which the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development ...[+++]expense that is deemed under subsection (2) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation shall be deemed

(3) The records supporting the entries for cost of overhead during construction shall show the total amount of each type of overhead expenditure capitalized in the year and the basis of distribution thereof in accordance with the instructions set out in account 498 (Overhead Charged to Construction).

Under paragraph 6(11)(b) of these Regulations, where excluded costs are included in overhead to be allocated to a good, the direct labour and direct material ratio used to allocate overhead to the good is used to determine the amount of excluded costs to be subtracted from the overhead allocated to the good.