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Domänen Seite 3
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scc.lexum.org
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CII
. L'article 9 de la Loi exige que, au cours d'une année donnée, le contribuable déclare comme revenu le bénéfice qu'il a tiré d'une entreprise. Le bénéfice (ou la perte) est normalement égal au produit des ventes moins le coût de ces ventes.
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XXX. Under s. 9 of the Act, a taxpayer is required to recognize profit from a business in a particular year as income. Profit (or loss) normally equals the proceeds of sales less the cost of those sales. I underscore that computation of profit and loss under s. 9 runs independently from the determination whether a taxpayer is eligible for the s. 10(1) valuation procedure. Inventory valuation is not an expense and is not in itself deductible as such: Shofar, supra, at p. 355. Consequently, this Court must thus determine whether, in this case, the appellant is entitled to use the s. 10(1) procedure to compute his losses for the 1983 and 1984 taxation years and, then, whether he can deduct these from his proceeds from the same source, which were nil in both years.
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www.ploegsteert.com
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Collaboration interinstitutionnelle
CII
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vdk.ch
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Interinstitutionelle Zusammenarbeit IIZ
lagruta.mx
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cii
.tv
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cil.tv
deleguescommerciaux.gc.ca
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Chambres d’Industrie : FICCI,
CII
, ASSOCHAM, ICBC
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deleguescommerciaux.gc.ca
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Industry Chambers: FICCI, CII, ASSOCHAM, ICBC
www.blw.admin.ch
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Rapport dans le cadre du Programme de recherche pluriannuel sur l’assurance invalidité (PR-AI) - Évaluation du projet national
CII
-MAMC
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Bericht im Rahmen des mehrjährigen Forschungsprogramms zu Invalidität und Behinderung (FoP-IV) - Evaluation des nationalen Projekts IIZ-MAMAC
www.dfait-maeci.gc.ca
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De plus amples renseignements peuvent être obtenus en sélectionnant un de ces produits ou le
CII
.
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Further information may be obtained by selecting one of these products or IIC.
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www.dfait.gc.ca
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international.gc.ca
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Further information may be obtained by selecting one of these products or IIC.
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www.wto.int
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Sommet 2007 du Partenariat de la
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sur le thème L'Inde émergente: nouveaux rôles et nouvelles responsabilités.
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Alocución pronunciada en la Cumbre de Colaboración de 2007 de la Confederación de Industrias Indias titulada La India emergente: Nuevas funciones y responsabilidades.
www.seco.admin.ch
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Rapport dans le cadre du Programme de recherche pluriannuel sur l’assurance invalidité (PR-AI) - Évaluation du projet national
CII
-MAMC
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Bericht im Rahmen des mehrjährigen Forschungsprogramms zu Invalidität und Behinderung (FoP-IV) - Evaluation des nationalen Projekts IIZ-MAMAC
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www.omafra.gov.on.ca
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Les autres sociétés, entreprises individuelles, sociétés en nom collectif et trusts canadiens peuvent avoir droit à un
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de 20 % des dépenses admissibles aux fins de travaux de RS&DE menés au Canada.
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Canadian-controlled private corporations (CCPC) can earn an investment tax credit (ITC) of 35 per cent up to the first $3 million of qualified expenditures for SR&ED carried out in Canada, and 20 per cent on any excess amount.
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fsfe.org
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Points importants pour sauver la directive
CII
(IMO)
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Bullet-Points on Saving the CII Directive
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Puntos clave para salvar la Directiva «Invenciones Implementadas en Ordenador»
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Un piano per salvare la direttiva sui brevetti software
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Επιγραμματικά σημεία για τη Διάσωση της Οδηγίας CII
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Bullet-Points on Saving the CII Directive
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www.ogico.co.jp
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Jouets, passe-temps et jeux, Figures
CII
FIGURE BULMA DRAGON BALL
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zenmarket.jp
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Toys, Hobbies & Games, Figures CII FIGURE BULMA DRAGON BALL
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Juguetes, Aficiones y juegos, Figura CII FIGURE BULMA DRAGON BALL
www.efficaciteenergetique.mrnf.gouv.qc.ca
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Le programme traite des études de faisabilité, qui ont pour but d’encourager les clients à engager une firme spécialisée afin de dépister des occasions d’efficacité énergétique principalement au gaz naturel et de suggérer des mesures pour les exploiter. De plus il vise à acquitter une portion des frais de simulation énergétique lors de la construction d’un nouveau bâtiment. Il s’adresse exclusivement à la clientèle affaires (
CII
).
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efficaciteenergetique.mrnf.gouv.qc.ca
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You can receive up to $25,000 in financial assistance per building served by natural gas when you implement energy efficiency measures. Here are a few examples of measures which may be eligible for financial assistance: addition of controls on ventilation or heating systems or on a process; heat recovery on a ventilation system, on combustion products from a furnace or boiler, or from drain water; optimization of a combustion system; insulation on the pipes of a warm water or steam heating system.
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international.gc.ca
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CII
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international.gc.ca
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Further information may be obtained by selecting one of these products or IIC.
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csc.lexum.org
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CII
. L'article 9 de la Loi exige que, au cours d'une année donnée, le contribuable déclare comme revenu le bénéfice qu'il a tiré d'une entreprise. Le bénéfice (ou la perte) est normalement égal au produit des ventes moins le coût de ces ventes.
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XXX. Under s. 9 of the Act, a taxpayer is required to recognize profit from a business in a particular year as income. Profit (or loss) normally equals the proceeds of sales less the cost of those sales. I underscore that computation of profit and loss under s. 9 runs independently from the determination whether a taxpayer is eligible for the s. 10(1) valuation procedure. Inventory valuation is not an expense and is not in itself deductible as such: Shofar, supra, at p. 355. Consequently, this Court must thus determine whether, in this case, the appellant is entitled to use the s. 10(1) procedure to compute his losses for the 1983 and 1984 taxation years and, then, whether he can deduct these from his proceeds from the same source, which were nil in both years.
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