Traduction de «Revenu tiré d’une entreprise exploitée activement » (Français → Anglais) :

32. Stresses that social and employment policies should foster job creation and be quickly activated as a response to the current economic crisis, should provide job and education opportunities, and should mitigate loss of income; considers that those policies should actively motivate people to look for job opportunities or to start their own entrepreneurial activity; to this end considers that Member States should consider affordable financing channels, such as credit guarantees, reduced interest rates or providing a lump sum of un ...[+++]employment benefits which, while also mitigating income loss, provide opportunities for education which will help unemployed people to find new jobs; recalls the Commission's holistic approach to active inclusion which encompasses adequate income support, access to inclusive labour markets and high-quality social services;

32. Highlights that social and employment policies should foster job creation and be quickly activated as a response to the current economic crisis and should provide job opportunities and opportunities for education and also mitigate income loss; considers that these policies should actively motivate people to look for job opportunities or to start their own entrepreneurial activity; to this end considers that Member States should consider affordable financing channels, such as credit guarantees, reduced interest rates or providing ...[+++] a lump sum of unemployment benefits which, while also mitigating income loss, provide opportunities for education which will help unemployed people find to new jobs; recalls the Commission's holistic approach to active inclusion which encompasses adequate income support, access to inclusive labour markets and high-quality social services;

Are they saying that if the active business income earned by a foreign affiliate, by a foreign subsidiary of a Canadian company in the United States, is not taxed at rates up to the Canadian rate that it should be taxed at the Canadian rate?

Since they do not disagree with the rule that applies to individuals and corporations with passive investments in these countries, they must be suggesting the active business income earned in a tax haven must be taxed as it is earned and not as it is remitted to Canada.

14. Notes that reconvening the MSF was a late addition to the Commission communication on CSR and that measures need to be taken to build the confidence of different stakeholders in the fact that a genuine dialogue will take place leading to a real impact of EU policies and programmes to incentivise and apply CSR in EU business; believes that lessons should be learnt in relation to the two years during which the MSF previously operated, which were positive in terms of the "no fame, no shame" rule and in particular the use of independent rapporteurs; points out, however, that improvements are needed in relation to consensus-building; a ...[+++]lso urges the case for Commission representatives to engage more actively in the debate;

The deduction lowers the basic federal tax rate on the first $200,000 of active business income of Canadian controlled private corporations from 28 per cent to 12 per cent, a reduction of 16 percentage points.