Traduction de «Opter pour un traitement fiscal différent » (Français → Anglais) :

8. Where, under the law of the Member State in which he is resident, a shareholder may opt for tax treatment different from that set out in paragraphs 4 and 5, paragraphs 1, 2 and 3 shall not apply to the securities in respect of which such an option is exercised.

(Return tabled) Question No. 27 Mr. Todd Russell: With respect to tax treatments offered to the fishermen from Atlantic Canada and Quebec: (a) were the fishermen who accepted the Atlantic Fisheries Groundfish Retirement Package and who permanently gave up their fishing licences in the years 1999 and 2000 advised in writing by the Department of Fisheries and Oceans to report, at the time of filing their income tax, that the retirement lump-sum payment was to be counted as revenue from a capital gain and, if so, (i) why, (ii) why did the Department of Fisheries and Oceans issue this advice, (iii) how many fishermen did the Department of Fi ...[+++]sheries and Oceans give that advice to; (b) why did Revenue Canada or the Canada Customs and Revenue Agency agree to give certain other fishermen a different tax treatment than the one outlined above, for the same retirement years; (c) how many fishermen received that different tax treatment; (d) why did the Minister of National Revenue and the Federal Minister of Fisheries advise these former fishermen (or their survivors in the case of deceased former fishermen) to appeal to the Regional Director of Taxation in St. John’s for a review; (e) has the Regional Director of Taxation informed the affected individuals that he will not accept their appeals and, if so, why; and (f) did Revenue Canada or the Canada Customs and Revenue Agency reach an out-of-court settlement in 2007 with a certain number of fishermen who had appealed their tax treatment and, if so, (i) why, (ii) why were the fishermen involved in that out-of-court settlement required to sign a secrecy or non-disclosure document, (iii) how many fishermen were involved in that out-of-court settlement?

In terms of where one might find what particular tax measures cost or what they provide in terms of incentive, we do publish annually a tax expenditure account that looks at the provisions in the tax system that provide differential tax relief from a benchmark and tries to quantify that where it can.

If Member States apply different tax treatment to domestic, inbound or outbound dividends in such systems, this may restrict cross-border investment, lead to a fragmentation of capital markets in the European Union and be contrary to Article 56 of the EC Treaty

The Californian rules nowadays allow a multinational company to elect out of unitary tax treatment, but only in return for a substantial non-returnable fee.

The motion is a very important motion that seeks to address a fundamental flaw in the Canadian tax code as we see it currently, the discrepancy between the tax treatment of political contributions and charitable contributions.