Traduction de «Dépenses de mise en valeur » (Français → Anglais) :

recovered development costs

development costs of the mining sector

development expenses [ development costs ]

land use [ utilisation of land | Soil management(ECLAS) ]

reclamation [ land reclamation | reclamation of soil ]

Canada-Alberta Subsidiary Agreement on Forest Resource Development [ Canada-Alberta Forest Resource Development Agreement ]

land development | land improvement | land reclamation

highlighting | display highlight | enhancement | emphasis

This credit will apply to both Canadian grassroots exploration and pre-production development expenditures for diamonds, base or precious minerals and industrial minerals that become base or precious metals through refining.

(I) where the subsidiary carried on a particular business in the course of which a property was acquired, or an expenditure was made, before that time in respect of which an amount was included in computing the subsidiary’s investment tax credit for its taxation year in which it was wound up, and the parent carried on the particular business throughout the particular year, the amount, if any, by which the total of all amounts each of which is the parent’s income for the particular year from the particular business, or the parent’s income for the particular year from any other business substantially all the income of which was derived ...[+++] from the sale, leasing, rental or development of properties or the rendering of services similar to the properties sold, leased, rented or developed, or the services rendered, as the case may be, by the subsidiary in carrying on the particular business before that time, exceeds the total of the amounts, if any, deducted for the particular year under paragraph 111(1)(a) or 111(1)(d) by the parent in respect of a non-capital loss or a farm loss, as the case may be, for a taxation year in respect of the particular business

1. Union financing may cover expenditure for the implementation of the Instruments and for the achievement of their objectives, including administrative support associated with the preparation, follow-up, monitoring, audit and evaluation activities directly necessary for such implementation, as well as expenditure at Union delegations on the administrative support needed to manage operations financed under the Instruments.

3. For operations concerning technical assistance or promotional activities and capacity-building, expenditure may be incurred outside the Union part of the programme area provided that the conditions in points (a) and (c) of paragraph 2 are satisfied.