Traduction de «déterminant de coût » (Français → Anglais) :

(4) In determining a purchaser’s cost of service for the purposes of subsection (1) or a purchaser’s cost in respect of the acquisition and transportation of gas for the purposes of subsection (2), the Board shall be governed by the principles applied by it in determining those costs for the purposes of making orders with respect to traffic, tolls or tariffs under Part IV of the National Energy Board Act.

(7) Notwithstanding subsection (6), where depreciable property has been acquired by a taxpayer under such circumstances that the provisions of section 85H of the Act as it read in its application to the 1971 and prior taxation years are applicable for the determination of the capital cost of the property, the depreciable cost to the taxpayer of the property for the purposes of this Part is the capital cost as determined under that section.

The recommended approach to identifying the relevant incremental cost would be to attribute traffic-related costs firstly to services other than wholesale voice call termination, with finally only the residual traffic-related costs being allocated to the wholesale voice call termination service.

In conclusion, SARM's recommendations to the standing committee are: disregard the proposed policy statement and amend the national transportation policy statement to include a secure transportation system that respects the environment; treat railway sidings, switches, and related infrastructure in rural areas in the same manner as they are treated in the metropolitan areas; retain existing final offer arbitration provisions and reject the proposed captivity test; and adopt case-by-case reverse onus running rights on the principle that “any person” may apply to the agency for the right to solicit and carry traffic located along the tracks served by another railroad; reverse onus, where the railway may prove the application is not in the ...[+++] public interest; and access fees based on the host railway's cost of providing service plus a reasonable return on investment; if running rights are not adopted, then costing reviews, performed every four years, should be reinstated, and subsection 150(5) regarding the use of the industrial development fund as a railway revenue reduction should be removed; keep existing CLR provisions, with the addition of an amendment that excludes the requirement for an agreement with the connecting carrier as a condition to obtaining that relief; retain the current statutory review period; amend schedule 1 to include the Northgate subdivision.

These doubts concerned especially the determination of the eligible costs of the project, i.e. the determination of the extra investments costs to meet the environmental objectives.

In the course of anti-dumping investigations relating to Chinese goods – to determine whether imported Chinese goods are being sold at prices below the cost of production or below the market price in China – Canada may apply special China-specific cost and pricing rules where the costs and prices of the Chinese goods are not set by market conditions.