Traduction de «Crédit sur compte courant à découvert » (Français → Anglais) :

(Return tabled) Question No. 480 Hon. Shawn Murphy: With regard to the Canada Revenue Agency’s (CRA) investigation of cases of possible tax evasion in Liechtenstein: (a) for the 26 cases reassessed by the CRA as of June 10, 2010, what is the breakdown of the $5.2 million (i) in unpaid taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (b) how much of the $5.2 million has been collected; (c) how many of the 26 cases are under appeal; (d) how many of the 26 cases remain open; (e) in how many of the 26 cases has the CRA collected the full amount of taxes, interest, fines and penalties owed; (f) for each case identified in (e) how much was collected (i) in taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (g) how many o ...[+++]f the account holders in the 26 cases have made partial payment; (h) of the partial repayments made (i) what was the largest repayment, (ii) what was the smallest repayment, (iii) what was the average repayment; (i) how much does the CRA anticipate it has yet to collect (i) in taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (j) of the amounts of money contained in the Liechtenstein accounts declared to or discovered by the CRA, what was (i) the largest amount, (ii) the smallest amount, (iii) the average amount; (k) on what date was the CRA first made aware of the names of Canadians with accounts in Liechtenstein; (l) on what date did CRA begin its investigation; (m) on what date did the first audit of an individual account holder begin; (n) of the 106 Canadians identified as having bank accounts in Liechtenstein, how many have (i) had their accounts audited, (ii) not had their accounts audited, (iii) had their accounts reassessed, (iv) not had their accounts reassessed, (v) been the subject of a compliance action, (vi) not been the subject of a compliance action; and (o) how many tax evasion charges have been laid?

‘overdraft facility’ means an explicit credit agreement whereby a creditor makes available to a consumer funds which exceed the current balance in the consumer's current account.

‘overrunning’ means a tacitly accepted overdraft whereby a creditor makes available to a consumer funds which exceed the current balance in the consumer's current account or the agreed overdraft facility.

The assistance, in the form of loans and bank guarantees granted by the Crédit Lyonnais group between 1992 and 1995, was followed by non-repayable financing in the form of a recapitalisation by the Crédit Lyonnais group at the end of 1994 and subsequently in the form of an advance on current account and recapitalisations by way of a debt write-off by the shareholder which succeeded the group, CDR, following the transfer of Stardust Marine to the hive-off vehicle of Crédit Lyonnais in 1995.

credit in the form of advances on a current account granted by a credit institution or financial institution, with the exception of credit card accounts.

In relation to credit granted by a credit establishment in the form of an advance on current account, the borrower is to be informed of the credit limit (if any), the annual rate of interest, the other charges, the conditions in which interest or charges may be amended, actual changes therein and the procedure for terminating the agreement.