Traduction de «années-personnes liées aux frais généraux » (Français → Anglais) :

(c) an expense that would be a Canadian exploration and development overhead expense of the corporation if the references to “person who was connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection (1) were read as “person to whom the expense is renounced under subsection 66(12.6), (12.601) or (12.62) of the Act”.

(iii) the taxpayer’s share, determined at the end of the period, of such of the drilling and exploration expenses, including all general geological and geophysical expenses, incurred by the partnership while the taxpayer was a member thereof, on or in respect of exploring or drilling for petroleum or natural gas in Canada as were incurred in the period and after 1948, to the extent that those expenses were not deducted in computing the taxpayer’s income from the partnership for the taxpayer’s 1971 or any preceding taxation year, and

(iii) the taxpayer’s share, determined at the end of the period, of such of the drilling and exploration expenses, including all general geological and geophysical expenses, incurred by the partnership while the taxpayer was a member thereof, on or in respect of exploring or drilling for petroleum or natural gas in Canada as were incurred in the period and after 1948, to the extent that those expenses were not deducted in computing the taxpayer’s income from the partnership for the taxpayer’s 1971 or any preceding taxation year, and

(a) the total of the taxpayer’s share of such of the drilling and exploration expenses, including all general geological and geophysical expenses, incurred by all those associations, partnerships or syndicates while the taxpayer was a member or partner thereof, on or in respect of exploring or drilling for petroleum or natural gas in Canada as were incurred after 1948 and before April 11, 1962, to the extent that they were not deductible in computing the taxpayer’s income for a preceding taxation year, and

5. Notes that 2009 was the first year of implementation for the Statute for Members of the European Parliament and for the Statute for Accredited Parliamentary Assistants; observes a certain number of initial problems with the implementing measures for the Assistants' Statute, welcomes however the fact that a Temporary Evaluation Group, set up within the Bureau, on the Members' and Assistants' Statutes has proposed amendments to the implementing measures for the Members' Statute concerning (i) Members' travel, (ii) Members' sickness insurance and reimbursement of medical expenses, (iii) travel by assistants on mission, (iv) duration and renewal of assistants' contracts, (v) assistants' professional training, and (vi) rules concerning ...[+++] Members' trainees as well as other amendments to the Assistants' Statute, in particular on (i) use of the parliamentary assistance and general expenditure allowances, (ii) paying agents, and (iii) revision of the complaints and appeals procedure for Members; stresses that these amendments should be implemented at the latest by 30 November 2011;

4. Notes that 2009 was the first year of implementation for the Statute for Members of the European Parliament and for the Statute for Accredited Parliamentary Assistants; observes a certain number of initial problems with the implementing measures for the Assistants' Statute, welcomes however the fact that a Temporary Evaluation Group, set up within the Bureau, on the Members' and Assistants' Statutes has proposed amendments to the implementing measures for the Members' Statute concerning (i) Members' travel, (ii) Members' sickness insurance and reimbursement of medical expenses, (iii) travel by assistants on mission, (iv) duration and renewal of assistants' contracts, (v) assistants' professional training, and (vi) rules concerning ...[+++] Members' trainees as well as other amendments to the Assistants' Statute, in particular on (i) use of the parliamentary assistance and general expenditure allowances, (ii) paying agents, and (iii) revision of the complaints and appeals procedure for Members; stresses that these amendments should be implemented at the latest by 30 November 2011;