Traduction de «Bituminous equipment » (Anglais → Français) :

bituminous paving equipment [ bituminous equipment | paving equipment ]

Bituminous and Aggregate Equipment Bureau [ BAEB | Bituminous Equipment Manufacturers Bureau ]

dense-graded bituminous mix [ well-graded bituminous mix | dense bituminous mixture | dense bituminous mix ]

bituminous schist | bituminous shale | bituminous slate | kerogenite | oil shale

bituminous materials [ bituminous shale | Bitumens(ECLAS) ]

bituminous concrete facing membrane | bituminous facing

construction equipment [ construction plant | construction site equipment | public works equipment | site equipment ]

developing measuring equipment | prepare measuring equipment | create measuring equipment define measuring equipment | develop measuring equipment

industrial equipment

(6) In this section, “bituminous sands equipment” “Canadian oil and gas exploration expense” , “earned depletion base” , “enhanced recovery equipment” , “frontier exploration base” , “mining exploration depletion base” , “non-conventional lands” , “qualified tertiary oil recovery project” and “supplementary depletion base” have the meanings assigned by regulations made for the purposes of section 65.

(c) 33 1/3% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is bituminous sands equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the tax ...[+++]payer is a successor corporation to the predecessor, that is equal to the lesser of

(iv) that is bituminous sands equipment acquired by a corporation before 1981,

(b) 33 1/3 per cent of the aggregate of all expenditures each of which was incurred by him before the particular time and each of which was the capital cost to him of property (other than property that had, before it was acquired by him, been used for any purpose whatever by any person with whom he was not dealing at arm’s length) that is bituminous sands equipment acquired by him before 1981, and