Traduction de «Fortune nette au début de l'année » (Français → Anglais) :

net wealth at the beginning of the year

Eurostat figures show that net migration to the EU declined rapidly over the last decade after peaking in the early 1990s at over 1 million per year before starting to climb again and reaching just over 700 000 in 1999. [22] On average for the years 1990-98 the net migration rate for the EU was 2.2 per 1 000 population against 3 for the USA, 6 for Canada and close to 0 for Japan.

Indeed, if you go back—and I may not have the precise numbers, but this is roughly right—to the early nineties, what you will find is that Canadian net international indebtedness—that includes direct as well as portfolio—was in the order of 45% of GDP.

(1.2) Where the winding-up of a Canadian corporation (in this subsection referred to as the “subsidiary”) commenced after March 31, 1977 and not less than 90% of the issued shares of each class of the capital stock of the subsidiary were, immediately before the winding-up, owned by another Canadian corporation (in this subsection referred to as the “parent”) and all the shares of the subsidiary that were not owned by the parent immediately before the winding-up were owned at that time by persons with whom the parent was dealing at arm’s length, for the purposes of computing the taxable income of the parent for any taxation year commencin ...[+++]g after the commencement of the winding-up, any net capital loss of the subsidiary for any particular taxation year of the subsidiary (in this subsection referred to as the “subsidiary’s loss year”), to the extent that it

That would go a long way to encourage high net worth individuals in Canada and Canadians of relatively modest means who may have done very well in equity investing in recent years to help foster a greater environment for cultural activities in Canada.