Traduction de «Usage du commerce des biens immeubles » (Français → Anglais) :

(5.2) If, at any time, a taxpayer has acquired a capital property that is depreciable property or real or immovable property in respect of which, before that time, the taxpayer or any person with whom the taxpayer was not dealing at arm’s length was entitled to a deduction in computing income in respect of any amount paid or payable for the use of, or the right to use, the property and the cost or the capital cost (determined without reference to this subsection) at that time of the property to the taxpayer is less than the fair marke ...[+++]t value thereof at that time determined without reference to any option with respect to that property, for the purposes of this section, section 20 and any regulations made under paragraph 20(1)(a), the following rules apply:

(5.3) If, at any time in a taxation year, a taxpayer has disposed of a capital property that is an option with respect to depreciable property or real or immovable property in respect of which the taxpayer or any person with whom the taxpayer was not dealing at arm’s length was entitled to a deduction in computing income in respect of any amount paid for the use of, or the right to use, the property, for the purposes of this section, the amount, if any, by which the proceeds of disposition to the taxpayer of the option exceed the taxpayer’s cost in respect thereof is deemed to be an excess referred to in subsection (1) in respect of the ...[+++]taxpayer for the year.

Simply put, the new provisions would permit a person in peaceable possession of a property to commit a reasonable act, including the use of force, for the purpose of protecting that property from being taken, damaged or trespassed upon.

As a result, dual-use trade has steadily increased over the years to represent a sizeable portion of external trade[8].

For contracts concerning immovable property, the law of the country where the property is located applies, except in the cases of temporary and private tenancy (maximum 6 consecutive months). In such cases, the applicable law is that of the landlord’s country of residence.

Impose a blanket trade ban on goods that have no practical use other than capital punishment or torture. These goods will include electric shock belts, electric chairs and guillotines. Provide a strict regime for the control of exports of multiple-use goods which could be used for the purpose of torture but which also have legitimate applications.