Traduction de «Calcul de taux horaire de base » (Français → Anglais) :

20 (1) Subject to subsections (2) and (3), for the purposes of calculating and determining the regular hourly rate of wages of employees who are paid on any basis of time other than hourly, an employer shall divide the wages paid for work performed by the number of hours required to perform the work.

(d) the number of productive hours used to calculate the average hourly rates shall correspond to the usual management practice of the beneficiary provided that this is based on auditable accounting records.

117. Is concerned about 7th Framework Programme rules which deviate from the common nationally and internationally acknowledged and certified accounting and calculation methods and which do not accept the results of the national audit authorities concerning the nationally certified average hourly rates per cost centre; regards the 7th Framework Programme rules as clearly contradicting the modern accounting and calculation standards of European industry in asking for individual costs of persons actively involved in a specific research programme; asks the Commission to start a procedure making 7th Framework Programme rules compatible wit ...[+++]h general business practices that allow for calculation and charging of average hourly rates per cost centre and do not ask for individual costs of persons actively involved in a specific research programme;

40. Strongly supports all the incentives that are given for the mobilisation of private capital and the promotion of public-private partnerships in the new programming period (Articles 50(d) and 54); considers that the calculation of the Community co-financing rate as a percentage of only the declared public expenditure constitutes an important simplifying proposal of this Regulation and better ensures the application of the principle of additionality, disregarding whether public expenditure of the co-financing rate of the Member State could be partly re ...[+++]placed by private capital within the programme; calls, at the same time, for the maintenance of the flexibility provided by the calculation of the co-financing rate for each priority and not for each measure (Articles 51 and 76); stresses, however, that the calculation of the co-financing rate should not be such as to prejudice the participation of NGOs and other not-for-profit organisations in Structural Fund activities;

Mr. Gagliano: I can say, senator, that the base hourly rate is $17.41, and then there is overtime.

The charitable donation tax credit is more generous that most other tax credits e.g., the age, pension income, medical expenses, disability, tuition fee and education tax credits which are calculated at the basic federal rate of 17%. When provincial taxes and surtaxes are taken into account, these credits provide a subsidy in the range of 27% to 31% of the amount claimed.