Traduction de «Matériel d'amélioration » (Français → Anglais) :

breeding material

farm development plan [ agricultural development plan | physical improvement plan ]

leasehold improvements

Physical Improvement Plan | Plan for materially improving a holding

constructor of electrical equipment | electrical assembler | assembler of electrical equipment | electrical equipment assembler

soil improvement [ improvement of soils ]

medical device [ biomedical device | biomedical equipment | implant | medical and surgical instruments | medical apparatus | medical appliance | medical equipment | medical instrument | medical scanner | prosthesis | surgical device | surgical instrument | surgical material | therapeutic equipment | Medical and surgical equipment(ECLAS) | Medical technology(STW) | medical supplies(UNBIS) ]

continuous improvement movement

(6) In this section, “bituminous sands equipment” “Canadian oil and gas exploration expense” , “earned depletion base” , “enhanced recovery equipment” , “frontier exploration base” , “mining exploration depletion base” , “non-conventional lands” , “qualified tertiary oil recovery project” and “supplementary depletion base” have the meanings assigned by regulations made for the purposes of section 65.

(d) 50% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is enhanced recovery equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the taxpayer is a successor corporation to the pr ...[+++]edecessor, that is equal to the lesser of

(a) 50 per cent of the aggregate of all expenditures each of which was incurred by him before the particular time and each of which was the capital cost to him of property that is enhanced recovery equipment,

14. Welcomes the Commission's undertaking to adopt a strong proposal on online contracts covering digital content purchased online and to improve consumers' legal protection in this sphere; believes that any such improvements must be targeted and that differences between content, on the one hand, and tangible goods on the other should be carefully analysed; points out that while consumers who buy content on a tangible medium are protected by consumer protection laws, consumer rights when buying digital content online remain largely unregulated and unclear, particularly with regard to legal guarantees, defective content and specific unf ...[+++]air terms regarding digital content; highlights that the current classification of all digital content as services may raise concerns, as it may not conform to consumer expectations, since streaming service subscriptions are not distinguished from downloadable content purchases; agrees that consumers should enjoy an equivalent and future-proof level of protection regardless of whether they purchase digital content online or offline;