Traduction de «chargement pour frais de groupe » (Français → Anglais) :

CN's tariff 9000 is a chargeable service tariff, and I suspect that's probably where demurrage is and that sort of thing, but they have others: terminal switching services, automotive services, dimensional services, unit train services, fuel surcharge tariff on bulk and carload services, fuel surcharge tariff on intermodal traffic, currency exchange surcharge tariff, movement of private cars in Canada and in the U.S., bill of lading charges.

(a)where Zillmerising is not practised or where, if practised, it is less than the loading for acquisition costs included in the premium, the difference between a non-Zillmerised or partially Zillmerised mathematical provision and a mathematical provision Zillmerised at a rate equal to the loading for acquisition costs included in the premium.

where Zillmerising is not practised or where, if practised, it is less than the loading for acquisition costs included in the premium, the difference between a non-Zillmerised or partially Zillmerised mathematical provision and a mathematical provision Zillmerised at a rate equal to the loading for acquisition costs included in the premium.

(Return tabled) Question No. 88 Mr. Garry Breitkreuz: With regard to the Request for Proposals (RFP) for the Canadian Firearms Registration System (CFRS) Alternate Services Delivery (ASD) contract that was eventually awarded to Team Centra (a consortium of CGI Group and BDP Business Data Services Limited) in 2002: (a) were bidders required to agree to pay a penalty of $30,000 per day for every day their system was not implemented after the Service Effective Date (SED) to defray costs of paying two vendors, E.D.S. of Canada Ltd (EDS) and Team Centra, at the same time and, if so, was this clause or a similar penalty clause carried forward into the co ...[+++]ntractual agreement between Team Centra and the Crown; (b) what was the official Contract Notification Date (CND) as required by the RFP; (c) what was the exact contracted SED; (d) in accordance with the RFP requirement, how much has Team Centra paid to the Crown based on the contracted SED; (e) how much has the Crown paid to EDS, Team Centra, CGI Group and BDP since the original SED of the ASD contract with Team Centra; (f) what deliverables were provided by EDS in return for these payments; (g) what deliverables were provided by Team Centra in return for these payments; (h) is the anticipated overlap of the two systems (CFRS I and CFRS II) still in accordance with the requirement in the RFP; (i) was the intent of the RFP to ensure no payment was made to the “Systems Integrator” until the system was delivered and, if so, when was the system delivered and what was the ongoing monthly charge to the Crown from Team Centra, CGI Group and BDP and what was the purpose of these charges; (j) has the user acceptance testing taken place on the Team Centra Application Code; (k) what was the value of the EDS Change Request to incorporate Bill C-10A amendments into the CFRS I system and why was this request needed; (l) what is the estimated dollar value and revised end date for the contracts currently under review with Team ...

A Co-ordination Centre is an undertaking belonging to a multinational group providing services to other members of the group. Under a 10-year license granted by the tax authorities, the taxable revenues of a Co-ordination Centre are determined according to the so-called "cost-plus" method. The cost plus method is normally aimed at avoiding double taxation and limiting tax avoidance. In the cost plus method, the taxable profit is calculated as a percentage of the aggregated operating costs. Although this method of taxation does not con ...[+++]stitute State aid per se, its practical application may well give rise to State aid. With respect to the Belgian scheme, the Commission has concluded that the Belgian authorities apply the cost-plus method in a way that gives raise to State aid. Firstly, Belgium systematically uses a default mark-up rate of 8% without verifying whether this rate reflects the economic reality of the services provided by the Co-ordination Centres. Secondly, the way in which the expenditure of the Centre is calculated excludes significant operating cost items of the Centre. Thirdly, the Belgian Co-ordination Centres enjoyed additional tax advantages such as a withholding exemption on income distributions and a real-estate property tax exemption. The benefits reduce the amount of taxable profits and thus grants an advantage not justified under the EU State aid rules.

where Zillmerising is not practised or where, if practised, it is less than the loading for acquisition costs included in the premium, the difference between a non-Zillmerised or partially Zillmerised mathematical provision and a mathematical provision Zillmerised at a rate equal to the loading for acquisition costs included in the premium; this figure may not, however, exceed 3,5 % of the sum of the differences between the relevant capital sums of life assurance activities and the mathematical provisions for all policies for which Zillmerising is possible; the difference shall be reduced by the amount of any undepreciated acquisition ...[+++]costs entered as an asset.