Traduction de «Déduction à base de règles » (Français → Anglais) :

rule-based deduction

rule-based system | RBS

policy-based network management | PBNM | policy-based networking | policy networking | policy-based routing

rule-based programming [ rule-oriented programming ]

rule-based language

rule-based expert system

rule oriented programming | rule programming | rule-based programming

Advanced Reasoning Tool | ART [Abbr.]

rule-based operator

Definition: In many cases, a disturbance of sleep is one of the symptoms of another disorder, either mental or physical. Whether a sleep disorder in a given patient is an independent condition or simply one of the features of another disorder classified elsewhere, either in this or in others, should be determined on the basis of its clinical presentation and course as well as on the therapeutic considerations and priorities at the time of the consultation. Generally, if the sleep disorder is one of the major complaints and is perceived as a condition in itself, the present code should be used along with other pertinent diagnoses describi ...[+++]ng the psychopathology and pathophysiology involved in a given case. This category includes only those sleep disorders in which emotional causes are considered to be a primary factor, and which are not due to identifiable physical disorders classified elsewhere.

(a) where a corporation, in this paragraph referred to as the “first corporation”, has more than one taxation year ending in the same calendar year and is associated in two or more of those taxation years with another corporation that has a taxation year ending in that calendar year, the base level deduction of the first corporation for each taxation year in which it is associated with the other corporation ending in that calendar year is, subject to the application of paragraph 18(2.5)(b), an amount equal to its base level deduction for ...[+++] the first such taxation year determined without reference to paragraph 18(2.5)(b); and

(2.2) For the purposes of this section, a corporation’s base level deduction for a taxation year is the amount that would be the amount of interest, computed at the prescribed rate, for the year in respect of a loan of $1,000,000 outstanding throughout the year, unless the corporation is associated in the year with one or more other corporations in which case, except as otherwise provided in this section, its base level deduction for the year is nil.

They are eligible for basic capital cost allowance of 25 per cent per year on a declining balance basis, and, under the accelerated capital cost allowance, taxpayers are allowed to take a deduction up to their income from the relevant mine or group of mines to the full cost of what they've acquired, with the result that, where this accelerated capital cost allowance is in place, taxpayers would not have any income subject to tax until they had deducted the full amount of their expenses.

The other thing that tends to send a signal that there's a penalty for being out of the workforce is this: as a basic deduction, the spousal deduction is lower for the stay-at-home parent than for one who's in the workplace, sending another message that if you choose to stay home there will be tax penalties for doing so.