immobilisations acquises – English Translation – Keybot Dictionary

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  2 Hits www.international.gc.ca  
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les immobilisations acquises au moyen du Programme de réaménagement intérieur.
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Capital assets acquired through the Interior Design Refurbishment Program.
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les immobilisations acquises au moyen du Programme de réaménagement intérieur.
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Capital assets acquired through the Interior Design Refurbishment Program.
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T1105 État supplémentaire des dispositions d'immobilisations acquises avant 1972
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T1105 Supplementary Schedule for Dispositions of Capital Property Acquired before 1972
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Les ministères et bureaux sont tenus de déterminer les comptes de régularisation, par exemple l’amortissement des immobilisations acquises antérieurement, les recettes et les autres dépenses faisant partie des demandes budgétaires
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Ministries and offices are required to determine the accruals. It includes amortization for capital assets that have been previously acquired, accruals related to revenues that are due, and other expenses that are part of the budget request.
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Pour obtenir de l’Information sur votre hypothèque, vos avoirs liquides, convertir vos immobilisations acquises et convertir votre police d’assurance-vie en prestation-décès versée du vivant de l’assuré, veuillez communiquer avec votre conseiller financier ou votre agent d’assurances.
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For information about your mortgage, liquid assets, reducing debts through disability premium waivers, converting acquired assets, and converting your life insurance policy into a living benefit, please contact your financial advisor or insurance representative.
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contient des règles qui permettent à une société canadienne imposable (la société mère) ayant obtenu le contrôle d’une autre société canadienne imposable (la filiale) d’augmenter le coût de certaines immobilisations acquises par la société mère lors d’une fusion verticale avec la filiale ou lors de la liquidation de celle-ci (la majoration prévue à l’article 88).
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In recent years, corporate partnership structures have been used with increasing frequency to attempt to circumvent the denial of the section 88 bump in respect of a Subsidiary’s income assets. Instead of the Subsidiary holding income assets directly, the income assets are held indirectly through a partnership. Upon the acquisition of control of the Subsidiary, the Parent amalgamates with, or winds up, the Subsidiary and then claims an increase (or “bump”) to the cost of the partnership interest, even in circumstances where all of the fair market value of the partnership interest is derived from income assets.
  www.fin.gov.on.ca  
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Ces investissements représentent les immobilisations acquises par la province (y compris les terrains, les immeubles, les routes et les ponts), déduction faite de la charge d'amortissement correspondante.
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The Province's total debt as at September 30, 2006 was $156.1 billion. Total debt, which represents all borrowing by the Province without including offsetting financial assets, is projected to be $158.1 billion as at March 31, 2007, compared to $154.9 billion as at March 31, 2006. Total debt is forecast to increase by more than the projected deficit because of an increase in the Province's net investment in capital assets. This investment represents capital assets acquired by the Province (including land, buildings, highways and bridges) net of corresponding amortization expense.
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Les mêmes conclusions ne s'appliquent pas toujours aux dépenses fiscales liées à l'impôt sur le revenu des sociétés. Considérons un crédit d'impôt à l'investissement qu'une société reçoit au titre des immobilisations acquises pour effectuer de la recherche scientifique et du développement expérimental au Canada.
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The same conclusions do not always apply to tax expenditures provided to corporate taxpayers. Consider, for example, an investment tax credit to a corporation with respect to capital equipment acquired to carry out scientific research and experimental development in Canada. The cost to the government of providing a 20-per-cent tax credit would, in most circumstances, be the same as it would be if the government had provided a direct grant of 20 per cent. This is because investment tax credits are considered to be assistance and are therefore treated in the same manner as direct government grants or subsidies. The 20-per-cent tax credit, like a direct grant, is either included in income, and subject to corporate income tax, or it reduces the capital or other costs deductible by the taxpayer.
  fin.gc.ca  
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Les mêmes conclusions ne s'appliquent pas toujours aux dépenses fiscales liées à l'impôt sur le revenu des sociétés. Considérons un crédit d'impôt à l'investissement qu'une société reçoit au titre des immobilisations acquises pour effectuer de la recherche scientifique et du développement expérimental au Canada.
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The same conclusions do not always apply to tax expenditures provided to corporate taxpayers. Consider, for example, an investment tax credit to a corporation with respect to capital equipment acquired to carry out scientific research and experimental development in Canada. The cost to the government of providing a 20-per-cent tax credit would, in most circumstances, be the same as it would be if the government had provided a direct grant of 20 per cent. This is because investment tax credits are considered to be assistance and are therefore treated in the same manner as direct government grants or subsidies. The 20-per-cent tax credit, like a direct grant, is either included in income, and subject to corporate income tax, or it reduces the capital or other costs deductible by the taxpayer.