Traduction de «Value function » (Anglais → Français) :

(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) technology costs, (iii) general administration costs, (iv) any other major costs for the fiscal years 2008-20 ...[+++]09, 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; ...

Value can be added at each stage of the value chain, and services are integral to the effective functioning of the entire value chain itself.

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) lays down conditions and rules concerning value added tax (hereinafter ‘VAT’) with respect to invoices, in order to ensure the proper functioning of the internal market.

It is argued that if a tax scheme specific to cooperatives conforms with the logic of the legal system in the Member State, is a consequence of the modes of operational functioning of the cooperative linked to the cooperative principles and values and is proportional to the limitations imposed by these modes of cooperative functioning, it cannot be considered to be State aid or an advantage but is simply a scheme that stems from a logic of functioning that is different from other forms of enterprise and is justified by an equality of ...[+++]treatment between different forms of enterprises.

Indeed, in its effort to ensure that the public service is guided by the highest standard of values and ethics, the agency began in June 2003 to actively support departments and agencies in their efforts to integrate the new values and ethics code for the public service into the day to day functioning of their respective organizations.

``5 (1) Subject to subsection (2), in exercising the powers and performing the duties and functions assigned to the Minister by section 4, the Minister shall initiate, recommend, coordinate, implement and promote national policies, projects and programs with respect to Canadian identity and the identity of Quebec, Canadian values, cultural development and heritage and the values, cultural development and heritage of Quebec and areas of natural or historical significance to Canada or to Quebec'. '