Traduction de «To book as an asset » (Anglais → Français) :

(b) the assets of the authorized foreign bank, other than those in respect of its business in Canada, and the value of the assets as shown by the books and records of the authorized foreign bank or, where the books and records are not available, an estimated value of the assets.

(b) the assets of the authorized foreign bank, other than those in respect of its business in Canada, and the value of the assets as shown by the books and records of the authorized foreign bank or, where the books and records are not available, an estimated value of the assets.

(6) For the purposes of subsection (1), the total value of all assets that the bank or any of its subsidiaries has transferred during the period of twelve months referred to in subsection (1) is the book value of the assets as stated in the last annual statement of the bank prepared before the transfer or, if the assets are shares of, or ownership interests in, an entity the assets of which ...[+++] were included in the last annual statement of the bank before the transfer, the value of the assets of the entity as stated in the annual statement.

(6) For the purposes of subsection (1), the total value of all assets that the company or any of its subsidiaries has transferred during the period of twelve months referred to in subsection (1) is the book value of the assets as stated in the last annual statement of the company prepared before the transfer or, if the assets are shares of, or ownership interests in, an entity the assets of which were included in the last annual statement of ...[+++] the company before the transfer, the value of the assets of the entity as stated in the annual statement.

Specifically, the applicant maintains that, while the Commission in the contested decision accepts that all the assets to be sold should be viewed as the whole, since the Commission connects the termination of the lease of mining rights as part of the proposed privatisation with the parallel auctioning and application of the [‘shoot-out’] clause, the Commission then decides that the important value is book value, in order to arrive at the conclusion that, since the ratio of the sold assets to the remaining assets, erroneously, is in t ...[+++]he proportion of 1 to 3 in terms of book value, for that reason there is no continuity of economic activity.

(Return tabled) Question No. 479 Mr. Rodger Cuzner: With respect to the Canadian Revenue Agency’s (CRA) searchable charity database, and providing a detailed justification for any information that is not supplied: (a) when was the database created; (b) what was the initial cost to create the database; (c) how many staff were initially required to administer the database; (d) have there been any major upgrades to the database since it has been created, and, if so, (i) when, (ii) for what reason, (iii) at what total cost; (e) what is the annual cost to run and administer the searchable database, including, (i) staffing costs, (ii) tech ...[+++]nology costs, (iii) general administration costs, (iv) any other major costs for the fiscal years 2008-2009, 2009-2010, 2010-2011; (f) to administer the database in fiscal year 2008-2009, 2009-2010, and 2010-2011, how many (i) staff positions were required, (ii) total employees were required; (g) how many charitable returns were filed with CRA for the fiscal years 2008-2009, 2009-2010, and 2010-2011; (h) what is the aggregate amount of all transactions and all disbursements, or book value in the case of investments and assets, in excess of $5,000 made by the CRA with respect to the functioning and administration of the charitable database, broken down individually by (i) name and address of payer and payee, (ii) purpose and description of the transaction, (iii) specific amount that has been paid or received or that is to be paid or received; (i) for all of the transactions referenced in subquestion (h), what is the breakdown of these transactions according to (i) disbursements for education and training activities, (ii) disbursements for general overhead, (iii) disbursements for administration, (iv) disbursements to employees and contractors including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, and other forms of remuneration; ...