Traduction de «perte à l exercice » (Français → Anglais) :

non capital tax losses | non capital losses

exercise-induced asthma [ EIA | exertional asthma ]

write-off | charge off | expense

flow-through method of accounting for investment tax credit [ flow-through method | tax reduction method ]

flow-through method of accounting for investment tax credit | flow-through method | tax reduction method

back bond

Ordinance of 24 October 2007 on Admission, Period of Stay and Employment [ ASEO ]

loss for the period | net loss

loss carry-back

loss for the financial year

the depositary could not have prevented the loss despite rigorous and comprehensive due diligence as documented by:

(i) where the total of all amounts, each of which is a share of the partnership’s income or loss for the period of a non-resident member, is less than 90% of the income or loss of the partnership for the period, and, where the income and loss of the partnership are nil for the period, the income of the partnership for the period is deemed to be $1,000,000 for the purpose of determining a member’s share of the partnership’s income for the purpose of this subparagraph, and

(a.4) in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer there shall be included (to the extent not included under paragraph 95(2)(a.3) in such income of the affiliate for the year) that proportion of the income of the affiliate for the year derived directly or indirectly from indebtedness and lease obligations (which, for the purposes of this paragraph, includes the income of the affiliate for the year from the purchase and sale of indebtedness and lease obligations on its own account) in respect of a business carried on outside Canada by a partnership (any portion of the income or loss of which for fiscal periods of the partnership that end in the year is included ...[+++] or would, if the partnership had an income or loss for such fiscal periods, be included directly or indirectly in computing the income or loss of the taxpayer or a person resident in Canada with whom the taxpayer does not deal at arm’s length) that

It has reported losses in every financial year since 2008 (except from 2013) and faced increasing liquidity problems as the sources of funding used so far (e.g. the sale of subsidiaries) have been exhausted.