Traduction de «income subject to oasi contributions » (Anglais → Français) :

In accordance with common law principles for determining taxable results, the reimbursement of the contributions to FPAP member fisheries undertakings constituted income subject to tax on the profit of these undertakings.

(Return tabled) Question No. 279 Mr. Sean Casey: With regard to the Last Post Fund and the agreements in place with Veterans Affairs Canada (VAC) related to funeral expenses: (a) why does VAC not directly take care of the funeral expenses related to the death of veterans; (b) what restrictions exist that prevent a veteran or a veteran’s family from obtaining funds given for funeral expenses; (c) how many requests to cover funeral costs have been received by the Last Post Fund in each year since its creation; (d) of the requests in (c), how many were (i) accepted, (ii) rejected; (e) what were the reasons for every rejection in (d); ( ...[+++]f) what is the breakdown of accepted requests, by veterans of (i) the First World War, (ii) the Second World War, (iii) the Korean War, (iv) the Gulf War, (v) NATO missions, (vi) Afghanistan, (vii) United Nations missions; (g) are the funds given to veterans to cover funeral expenses treated as taxable income; (h) are the funds given to the families of serving Canadian Forces members treated as taxable income; (i) what plan does VAC have to increase the amount given to families of veterans through the Last Post Fund; (j) what plan does VAC have to change the eligibility criteria for Last Post Fund resources; (k) what steps does VAC plan to take to increase the funds available to veterans so as to match what is given to serving members of the Canadian Forces for their funeral expenses; (l) what is the breakdown of contributions given to the Last Post Fund; (m) how much does VAC spend on the administration and promotion of the Last Post Fund; and (n) are funds allocated to the Last Post Fund subject to the Deficit Reduction Plan and budget cuts of 2011-2012, in the range of five to ten percent?

However, if the contributions are paid to pension institutions not established in Denmark, the employee cannot deduct the contributions he pays himself and he is subject to income tax on the employer's contributions.

The contribution which has to be paid for the aforementioned voluntary insurance shall be determined for the spouse of an employed person or of a self-employed person who is compulsorily insured under the Netherlands legislation on general old-age insurance (AOW) and the Netherlands legislation on general insurance for widows and orphans (AWW) in accordance with the provisions relating to the determination of the contribution for compulsory insurance, subject to the condition that his/her income shall be deemed to ...[+++]have been received in the Netherlands.

of liner conferences; whereas liner conferences have a stabilizing effect, assuring shippers of reliable services; whereas they contribute generally to providing adequate efficient scheduled maritime transport services and give fair consideration to the interests of users; whereas such results cannot be obtained without the cooperation that shipping companies promote within conferences in relation to rates and, where appropriate, availability of capacity or allocation of cargo for shipment, and income; whereas in most cases conferences conti ...[+++]nue to be subject to effective competition from both non-conference scheduled services and, in certain circumstances, from tramp services and from other modes of transport; whereas the mobility of fleets, which is a characteristic feature of the structure of availability in the shipping field, subjects conferences to constant competition which they are unable as a rule to eliminate as far as a substantial proportion of the shipping services in question is concerned;

13 (1) For the purpose of calculating an earnings factor with a view to determining the right to benefits under United Kingdom legislation, subject to paragraph 15, each week during which an employed or self-employed person has been subject to the legislation of another Member State and which commenced during the relevant income tax year within the meaning of United Kingdom legislation shall be taken into account in the following w ...[+++]ay: (a) (i) for each week of insurance, employment, or residence as an employed person the person concerned shall be deemed to have paid contributions as an employed earner on the basis of earnings equivalent to two-thirds of that year's upper earnings limit;