Traduction de «Compte de stabilisation du revenu à valeur ajoutée » (Français → Anglais) :

value-added income stabilization account [ VAISA | value added income stabilization account ]

deductions made for the value added

However, at school level, all too often there are obstacles which impede the departure of teachers and the (formal or other) accounting of the "added value" that mobility actions undertaken by teachers should bring to the whole of an educational community.

The transition from a specialisation in low-value added and/or low labour cost activities towards higher value-added activities should take account of current comparative advantages.

(14.1) Where, at the end of the day on which a taxpayer dies and as a consequence of the death, an amount would, but for this subsection, be deemed by subsection 104(5.1) to have been paid to a trust out of the trust’s interest in a NISA Fund No. 2 and the trust and the legal representative of the taxpayer so elect in prescribed manner, such portion of the amount as is designated in the election shall be deemed to have been paid to the taxpayer out of a NISA Fund No. 2 of the taxpayer immediately before the end of the day and, for the purpose of paragraph (a) of the description of B in subsection 12(10.2) in respect of the trust, the amo ...[+++]unt shall be deemed to have been paid out of the trust’s NISA Fund No. 2 immediately before the end of the day.

I. AgriInvest accounts  —  as defined under “NISA Fund No. 2” and “net income stabilization account” in subsection 248(1) of the Income Tax Act including Quebec’s Agri-Quebec program as prescribed in section 5503 of the Income Tax Regulations.