Traduction de «Revenu de la location » (Français → Anglais) :

where such property is owned by the taxpayer or the partnership, whether jointly with another person or otherwise, if, in the taxation year in respect of which the expression is being applied, the property was used by the taxpayer or the partnership principally for the purpose of gaining or producing gross revenue that is rent, royalty or leasing revenue, but for greater certainty, does not include a property leased by the taxpayer or the partnership to a lessee, in the ordinary course of the taxpayer’s or partnership’s business of se ...[+++]lling goods or rendering services, under an agreement by which the lessee undertakes to use the property to carry on the business of selling, or promoting the sale of, the taxpayer’s or partnership’s goods or services.

(e) where any such property is rental property or leasing property (within the meaning assigned by subsections 1100(14) and (17), respectively), all amounts that were or would be deductible in computing the insurer’s income for the year in respect of expenses directly related to the earning of rental income derived from the property,

95. Wishes the Commission to launch, in full compliance with the principle of subsidiarity, a consultation on the possibility of a legislative initiative concerning a sensible minimum income which will allow economic growth, prevent poverty and serve as a basis for people to live in dignity, play a full part in society and make headway with finding employment or identifying training opportunities, and which will play an automatic stabilising role for the economy, with due regard for differing practices, and for collective labour agreements and legislation in the various Member States, bearing in mind that the definition of a minimum inco ...[+++]me remains the prerogative of each Member State; wishes the Commission to help the Member States share best practice in relation to minimum income levels, and encourages the Member States to develop minimum income schemes based on at least 60% of the median income in each Member State;

843 Letting out for hire of boats, bicycles, coin-operated machines for games of skill or chance

2gi) "Credit" includes a loan, current account, bailment or the hiring of goods under a hire or hire-purchase agreement, the sale of goods under a credit sale or conditional sale agreement, and any other form of financial accommodation.

In fact, some of the leading cases over the last few years, for example, one we referred to as the Bramalea case, have dealt with the issue of discrimination against people based upon the application of income-to-rental-cost ratios that are artificially applied.