Traduction de «Revenu d'exploitation après déduction des impôts » (Français → Anglais) :

Value added at basic prices can be calculated from turnover (excluding VAT and other similar deductible taxes directly linked to turnover), plus capitalised production, plus other operating income plus or minus changes in stocks, minus the purchases of goods and services, minus taxes on products which are linked to turnover but not deductible plus any subsidies on products received.

4. The half-yearly report shall include at least the information provided for in Sections I to IV of Schedule B of Annex I. Where a UCITS has paid or proposes to pay an interim dividend, the figures must indicate the results after tax for the half-year concerned and the interim dividend paid or proposed.

Part 1 amends the Income Tax Act in order to create tax-free savings accounts, increase the number of years an individual can contribute to a registered education savings plan, increase tax deductions for northern residents, increase the tax credit for medical expenses, modify the eligibility requirements for the registered disability savings plan (RDSP), extend the mineral exploration tax credit by one year, modify the rules surrounding tax credits for charitable donations, readjust the tax threshold for corporate dividends and put i ...[+++]n place various legislative provisions to prevent implementation of the Liberal Bill C-253, which would allow RDSP contributions to be tax-free.

2. A Member State exercising the right referred to in paragraph 1 shall give relief for the tax which, but for the provisions of this Directive, would have been charged on the fiscally transparent company on its income, profits or capital gains, in the same way and in the same amount as that Member State would have done if that tax had actually been charged and paid.

(b) for insurance undertakings, the value of gross premiums written which shall comprise all amounts received and receivable in respect of insurance contracts issued by or on behalf of the insurance undertakings, including also outgoing reinsurance premiums, and after deduction of taxes and parafiscal contributions or levies charged by reference to the amounts of individual premiums or the total volume of premiums; as regards Article 1(2)(b) and (3)(b), (c) and (d) and the final part of Article 1(2) and (3), gross premiums received from Community residents and from residents of one Member State respectively shall be taken into account.

After a comprehensive review, the commission recommended that steps be taken to increase the flow of advertising revenues toward the Canadian magazine industry to give this industry a sound financial footing (1255) As a result, two legislative provisions were enacted in 1965: (i) section 19 of the Income Tax Act, limiting income tax deductions for advertisement directed at the Canadian market to advertisement bought in Canadian periodicals, and (ii) Code 9958 of the Customs Tariff, which prohibits the ...[+++]import into Canada of split-run editions or special editions of periodicals whose content is substantially the same as the content of the original edition, except for publicity specifically tailored to a Canadian market.