Traduction de «Loi sur la Société d'aménagement régional » (Français → Anglais) :

Regional Development Corporation Act [ Community Improvement Corporation Act ]

Ontario Municipal Improvement Corporation Act

Grand Lake Development Corporation Act

(4) Where an expense incurred after November 7, 1969 that was a Canadian exploration and development expense or that would have been such an expense if it had been incurred after 1971 (other than an amount included therein that is in respect of financing or the cost of any Canadian resource property acquired by a joint exploration corporation or any property acquired by a joint exploration corporation that would have been a Canadian resource property if it had been acquired after 1971), a Canadian exploration expense (other than an amount included therein that is in respect of financing) or a Canadian development expense (other than an a ...[+++]mount included therein that is in respect of financing or an amount referred to in subparagraph 66.2(5)(a)(iii) of the Act) has been renounced in favour of a taxpayer and was deemed to be an expense of the taxpayer for the purposes of subsection 66(10), (10.1) or (10.2) of the Act or subsection 29(7) of the Income Tax Application Rules, the expense shall

(b) where the particular corporation is a shareholder corporation of a joint exploration corporation, all expenses that are described in subparagraph 66.2(5)(a)(i) or (i.1) of the Act, that were incurred by the joint exploration corporation after March 1985 and before October 1986 and in the taxation year of the joint exploration corporation ending in the particular year and that were deemed under paragraph 66(10.2)(c) of the Act to be Canadian development expenses incurred by the particular corporation in the particular year, and

(e) the drilling and exploration expenses, including all general geological and geophysical expenses, incurred by the original owner before 1972 on or in respect of exploring or drilling for petroleum or natural gas in Canada and the prospecting, exploration and development expenses incurred by the original owner before 1972 in searching for minerals in Canada shall, for the purposes of section 29 of the Income Tax Application Rules, be deemed after the disposition not to have been incurred by the original owner except for the purposes of making a deduction under that section for the year and of determining the amount that may be deducte ...[+++]d under subsection 29(25) of that Act by the particular corporation or any other corporation that subsequently acquires any of the properties.

whereas the situation of human rights defenders in the North Caucasus region, particularly in the Chechen Republic, Ingushetia and Dagestan, is alarming; whereas independent journalists, civil society activists, lawyers and human rights defenders in the region have often been the victims of threats and acts of violence, harassment and intimidation and their activities have been restricted by members of law-enforcement bodies; whereas the perpetrators of human rights violations continue to enjoy impunity and the rule of law continues to be flouted; whereas the civilian population remains subject to violence from both armed opposition g ...[+++]roups and law-enforcement bodies; whereas torture and ill-treatment and arbitrary detention are common; and whereas NGOs which are independent of national governments are important for the development of civil society,