cost on account of capital
coût à titre de capital
on account of capital oor Frans
on account of capital
Vertalings in die woordeboek Engels - Frans
ayant un caractère de capital
de la nature d'une immobilisation
en immobilisations
qui constitue du capital
Geskatte vertalings
Vertoon algoritmies gegenereerde vertalings
Soortgelyke frases
voorbeelde
Advanced filtering
Voorbeelde moet herlaai word.
• The damages were not on account of capital because they were for lost profits.
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◦ Payments on Account of Capital and Other Amounts (¶s 7-8)
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The deduction by virtue of paragraph 20(1)(bb) applies only to fees paid on account of capital.
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Payments on Account of Capital and Other Amounts ¶ 7.
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(3) The budget of each institution must include a statement of the institution’s projected revenues and expenses for the financial year on account of capital and operations.
Offert par la maison!Common crawl Common crawl
Labour productivity generally contributed to slow down ULC growth, both on account of capital deepening and TFP growth, while reduced worked hours often implied reduced productivity (Graph 7).
S' il vous faut quoi que ce soit, je connais tout le mondeEurlex2018q4 Eurlex2018q4
The amount paid or payable for the covenant is considered an outlay on account of capital by the purchaser for purposes of applying the definition of "eligible capital expenditure."
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Consequently, for an individual who is not a commission sales employee described in paragraph 8(1)(f), expenses on account of capital cost allowance, taxes, insurance and mortgage interest cannot be deducted.
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The tests discussed in ¶s 5, 7 and 8 with respect to damages will generally apply in this context to determine whether the payment is on account of capital or a current expense.
Il est à noter qu’avant la création de l’ASFC en décembre 2003, les représentants canadiens du groupe de travail étaient composés de l’Agence des douanes et du revenu du Canada (ADRC) et de Citoyenneté et Immigration Canada (CIC).Giga-fren Giga-fren
However, expenses on account of capital and incurred for the purposes of gaining or producing income from a business may qualify as an "eligible capital expenditure" under that definition in subsection 14(5).
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Sundry dispositions of foreign currency by individuals, such as a conversion of travellers cheques in foreign funds to Canadian dollars on return from a vacation, are considered to be on account of capital.
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The cost of an appraisal incurred for the purpose of gaining or producing income from a business and not on account of capital is deductible in computing a taxpayer's income for the taxation year in which it is incurred.
Le ministre ou, selon le cas, le bourgmestre ou le collège de police détermine les autres fonctions dont les titulaires sont, pour des raisons inhérentes au bon fonctionnement du service, également exclus de ce droit ainsi que les modalités spécifiques pour certains servicesGiga-fren Giga-fren
In midFebruary 2006 Danmarks Nationalbank increased its key policy rate by 10 basis points to 2.5% on account of capital outflows earlier in the month stemming, inter alia, from purchases of foreign shares and other securities by Danish institutional investors.
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At the hearing they also stated that Fratelli Rubino Industrie Olearie had in the meantime received an initial sum on account of capital and confirmation from AIMA that the final balance would be paid in full in the very near future.
Toxicité chroniqueEurLex-2 EurLex-2
The Article also provides that finance may also be granted to cooperatives which decide to cease operating on account of insufficient capital on the part of the members.
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Generally, any payment made pursuant to an agreement by the recipient not to compete with the business of the payer is considered to be a payment on account of capital qualifying as an eligible capital expenditure for the purposes of section 14 of the Act.
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• (a) an amount that the taxpayer has or may become entitled to receive, after the taxpayer’s adjustment time and before that time, on account of capital in respect of the business carried on or formerly carried on by the taxpayer, other than an amount that
par exemple-âge minimal, adaptation mensuelle supérieure, etcGiga-fren Giga-fren
Such a sale would not normally be considered as having been made as an adventure or concern in the nature of trade. If the activities involved in the sale are minimal, the sale will generally be considered as having been made on account of capital.
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In computing income from a business or property, paragraph 18(1)(b) prohibits the deduction of any outlay, loss or replacement of capital, payment on account of capital or any allowance for depreciation, obsolescence or depletion, unless specifically allowed in Part I of the Act.
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Note that a supply by way of sale is not eligible for this election if the supply is a transaction on account of capital, i.e., if the proceeds from the sale would be considered a capital gain or capital loss for income tax purposes.
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If an election has been made under paragraph (3)(b) in respect of the amount, the amount is to be considered to be an outlay incurred by the purchaser on account of capital for the purpose of applying the definition "eligible capital expenditure" in subsection 14(5).
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Assuming the borrowed money would not have been the taxpayer’s stock-in-trade (as would be the case if the taxpayer is not a money lender), the borrowing would have been on account of capital and a deduction thereof would be denied pursuant to paragraph 4
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Assuming the borrowed money would not have been the taxpayer's stock-in-trade (as would be the case if the taxpayer is not a money lender), the borrowing would have been on account of capital and a deduction thereof would be denied pursuant to paragraph 18(1)(b).
Le fonctionnaire délégué confirme qu'en ce qui concerne les responsables du service d'audit interne, l'article # de l'arrêté en projet remplace intégralement le régime prévu à l'article # de l'arrêté royal relatif à la désignation et à l'exercice des fonctions d'encadrement dans les services publics fédéraux, dont le projet fait l'objet de l'avis #/#/V, rendu ce jourGiga-fren Giga-fren
In addition, we identified weak currency arrangements under which large multinational corporations sought benefits (a higher than normal interest expense offset by a foreign exchange gain on account of capital on the principal repayment) by borrowing a weak currency, even though that currency is not required in their business.
Génisses pour lGiga-fren Giga-fren
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