Traduction de «paragraphe l’employeur » (Français → Anglais) :

(9) Where the requirements of subsection 147(5.1) in respect of a deferred profit sharing plan are not satisfied for a calendar year by reason that the pension credits of a beneficiary under the plan in respect of a particular employer do not comply with paragraph 147(5.1)(a) or the beneficiary’s pension credits or pension adjustments in respect of a particular employer and other employers who do not deal at arm’s length with the particular employer do not comply with paragraph 147(5.1)(b) or 147(5.1)(c), the part ...[+++]icular employer is not entitled to a deduction under subsection 147(8) in computing the particular employer’s income for any taxation year in respect of an amount paid to a trustee under the plan in the calendar year except to the extent expressly permitted in writing by the Minister, and, for the purposes of this subsection, an amount paid to a trustee of a deferred profit sharing plan in the first two months of a calendar year shall be deemed to have been paid in the immediately preceding year and not to have been paid in the year to the extent that the amount can reasonably be considered to be in respect of the immediately preceding year.

9. Article 9(2) and points (b), (c) and (d) of Article 9(3) shall not apply to a seasonal worker who applies to be employed by a different employer in accordance with paragraph 3 of this Article when those provisions apply to the previous employer.

2. Where the employer is a subcontractor, Member States shall ensure that the main contractor and any intermediate subcontractor, where they knew that the employing subcontractor employed illegally staying third-country nationals, may be liable to make the payments referred to in paragraph 1 in addition to or in place of the employing subcontractor or the contractor of which the employer is a direct subcontractor.

3. Member States shall ensure that employers who have fulfilled their obligations set out in paragraph 1 shall not be held liable for an infringement of the prohibition referred to in Article 3 unless the employers knew that the document presented as a valid residence permit or another authorisation for stay was a forgery.

3. Member States shall take the measures necessary to ensure that, in the cases referred to in paragraph 1 of this Article, decisions taken in the context of insolvency proceedings referred to in Article 2(1), which have been requested in another Member State, are taken into account when determining the employer’s state of insolvency within the meaning of this Directive.

(a) respecting the terms and conditions for issuing a licence, the method for recovering the costs of licensing, and the number and scope of pooled registered pension plans that may be offered by an administrator; (b) designating any province in which there is in force legislation similar to this Act; (c) respecting the implementation of a multilateral agreement; (d) exempting a multilateral agreement or any provision of that agreement from the application of subsection 7(1); (e) respecting the management and investment of funds in members’ accounts, including the way in which the funds are to be held; (f) respecting the process by which investment options are offered by an administrator and choices among those options are made; (g) r ...[+++]especting investment options offered by an administrator; (h) specifying the circumstances in which an administrator may change an investment choice made by a member; (i) specifying the circumstances in which inducements may be given or offered by an administrator or demanded or accepted by an employer, and the types of inducements that may be given, offered, demanded or accepted; (j) establishing criteria for determining whether a pooled registered pension plan is low-cost for the purposes of section 26; (k) respecting the manner and frequency of remittances from the employer to the administrator; (l) specifying the form and content of a notice to be provided under this Act as well as the manner in which and the period within which it is to be provided; (m) respecting the setting of a contribution rate of 0% under subsection 45(2); (n) respecting the circumstances in which a member or administrator is permitted to withdraw the funds in a member’s account; (o) defining “disability” for the purposes of paragraph 47(2)(a); (p) respecting variable payments; (q) respecting the transfer of funds from the account of a member by the administrator; (r) respecting the distribution of the funds in members’ accounts with a pooled ...