Traduction de «Période de récupération biologique » (Français → Anglais) :

(8) If, at any time in a recapture period, two or more corporations (each of which is referred to in this subsection as a “predecessor”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”) and the sum of the recapture input tax credit threshold amounts of the predecessors in respect of the recapture period exceeds $10,000,000, the new corporation is, for the period beginning at that time and ending on the last day of the recapture period that includes the last day of the first fiscal year of the new corporation, a prescribed person for the purposes of the definition “large business ...[+++]” in subsection 236.01(1) of the Act.

(9) If a person makes, at any time in a recapture period, a supply of a business to another person that is not a large business, the person would, in the absence of paragraph (3)(b), have a recapture input tax credit threshold amount in respect of the recapture period exceeding $10,000,000, the other person is acquiring, under the agreement for the supply, ownership, possession or use of all or substantially all of the property that can reasonably be regarded as being necessary for the other person to be capable of carrying on the business and, after that time, the business is carried on by the other person, for the purposes of the defin ...[+++]ition “large business” in subsection 236.01(1) of the Act, the other person is a prescribed person for the period beginning on the earlier of the day that the other person begins to carry on the business and the day on which the other person acquires ownership, possession or use of all or substantially all of the property that can reasonably be regarded as being necessary for the other person to be capable of carrying on the business and ending on the last day of the recapture period.

(10) If, at any time in a recapture period, a person becomes a registrant and the recapture input tax credit threshold amount of the person or of another person that is associated with the person at that time exceeds $10,000,000 in respect of the recapture period, for the purposes of the definition “large business” in subsection 236.01(1) of the Act, the person is a prescribed person for the period beginning at that time and ending on the last day of the recapture period.

(c) the total of all amounts, each of which is determined, in respect of a person (in this paragraph referred to as the “vendor”) that makes a supply of a business to the particular person if, under the agreement for the supply, the particular person acquires, at any time during the 12-month period immediately preceding the recapture period, ownership, possession or use of all or substantially all of the property that can reasonably be regarded as being necessary for the particular person to be capable of carrying on the business and the vendor would, in the absence of paragraph (b), have a recapture input tax credit threshold amount exc ...[+++]eeding $10,000,000 in respect of the particular recapture period that includes that time, by the formula

If you say that you have a project that had a four-year return, even if it were for a utility project we can look at 25- to 30-year returns as being acceptable and useful.

Though animals can be trained to accomplish tasks, attention should be paid to appropriate recovery periods when subjected to repeated experiments.