Traduction de «Disposal period » (Anglais → Français) :

the disposal values and disposal periods observed in similar transactions, adequately adjusted to take into account differences in the business model and in the financial structure of the parties to those transactions.

25 (1) Where an individual was the proprietor of a business and disposed of it during a fiscal period of the business, the fiscal period may, if the individual so elects and subsection 249.1(4) does not apply in respect of the business, be deemed to have ended at the time it would have ended if the individual had not disposed of the business during the fiscal period.

(3) This subsection applies in respect of specified debt obligations disposed of by a taxpayer in a transaction in a taxation year, and the period determined under this subsection in respect of the obligations is the period that begins on the day of disposition and ends on the weighted average amortization date for those obligations so disposed of to which subsection 142.4(4) of the Act applies, if

9 (1) No parcel of land, or interest therein, at any time acquired by the Corproation and not required for its actual use and occupation, and not held by way of security, shall be held by the Corporation, or by any trustee on its behalf, for a longer period than ten years after the acquisition thereof, or for a longer period than ten years after it shall have ceased to be required for the actual use and occupation by the Corporation, whichever shall be the longer period, but shall, at or before the expiration of such period, be absolutely sold or disposed of, so that the Corporation shall no longer retain any interest or estate therein, ...[+++]except by way of security (2) The Secretary of State may direct that the time for the sale or disposal of any such parcel of land, or any estate or interest therein, shall be extended for a further period or periods not to exceed five years (3) The whole period during which the Corporation may hold any such parcel of land, or any estate or interest therein, under the foregoing provision of this section, shall not exceed fifteen years after the date of the acquisition thereof, or after it shall have ceased to be required for the actual use or occoupation by the Corporation, whichever shall be the later date.

The directive imposes on the Member States a number of obligations regarding waste management, including the following: to ensure that waste is recovered or disposed of without causing risks; to prohibit the abandonment or uncontrolled disposal of waste; to establish an integrated and adequate network of disposal installations; totake necessary measures to ensure that any holder of waste has it handled by a private or public waste collector or recovers or disposes of it himself; to introduce a system of permits for undertakings disposing of or recovering waste and a registration system for undertakings which collect or transport wast ...[+++]e; and to ensure that undertakings keep a record of all the details of their operations (the quantity, nature and origin of the waste) and are subject to periodic inspections.

A notice under clause 34 must be sent to or served on the owner or the person having the care, possession or control of the seized thing and may specify: the period within which the thing is to be removed or disposed of; the period for which it is to be stored, treated, or quarantined; and the manner in which it is to be removed, disposed of, stored, treated or quarantined (clause 34(4)).