Traduction de «Loi sur l'enregistrement des sociétés en nom collectif » (Français → Anglais) :

Partnerships and Business Names Registration Act [ Partnerships Registration Act ]

Filing a Change of Membership

limited liability partnership | LLP

general partnership | partnership

general partnership

85 (1) This Act applies to limited partnerships in like manner as if limited partnerships were ordinary partnerships, and, on all the general partners of a limited partnership becoming bankrupt, the property of the limited partnership vests in the trustee.

His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)Footnote of the Financial Administration Act, hereby remits to each taxpayer, other than a promoter, who has delivered or delivers to the Minister a timely and duly executed agreement letter (referred to in the details of the settlement project regarding general partnerships used as SR & ED tax shelters issued by the Minister on June 30, 1995) accepted by the Minister, amounts payable under the Income ...[+++] Tax Act by the taxpayer equal to (1) the difference between (a) 50% of the product of each payment made before executing the agreement on account of the tax liability resulting from adjustments made by the Minister to the taxpayer’s claim in respect of the tax shelter and the prescribed rate of interest for income tax refunds, for the period from the date of the payment to the date of the assessment of the tax liability made as a result of the agreement, compounded daily, and (b) refund interest in respect of any such payment, (2) 50% of the product of that difference and that rate, for the period from the said date of assessment to the date this Order is implemented, so compounded, and (3) amounts that would not be payable if there were no such refund interest or if this Order were not made.

The limited liability company (LLC) is an amalgam of corporate and partnership characteristics; it is a separate legal entity like a corporation but it is treated like a partnership for tax purposes.

express its concern at the deteriorating climate for the development of civil society in Russia, in particular with regard to the recent adoption of laws on demonstrations, NGOs, defamation and the legal regulation of the internet which contain ambiguous provisions and entail the risk of arbitrary enforcement, and at the adoption by the Duma of a series of amendments to the law on treason and espionage which introduce new provisions in the Criminal Code that could potentially be used to target human rights defenders; remind the Russian authorities that a modern and prosperous society needs to recognise and protect the indiv ...[+++]idual and collective rights of all its citizens; urge, in this respect, the Russian authorities to act in due course to bring the above-mentioned laws into line with international standards, and address the issue in the course of the negotiations;