le traitement fiscal applicable – English Translation – Keybot Dictionary

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  fin.gc.ca  
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Rien n'assure non plus que le traitement fiscal applicable à l'égard des propriétaires effectifs d'obligations ne sera pas modifié par suite de changements apportés à la législation ou aux pratiques administratives, ou encore à la suite des jugements rendus par les tribunaux.
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The Act further provides that the amount by which accrued Inflation Compensation has decreased for any inflation adjustment period that ends in a taxation year of a Bondowner and during which such Bondowner owned the Bond shall be deductible in computing the income of the Bondowner for such year. The amount of any such decrease permitted to be deducted in computing the income of a Bondowner at any time shall be deducted from the adjusted cost base of the Bond to the Bondowner.
  www.fin.gc.ca  
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Rien n'assure non plus que le traitement fiscal applicable à l'égard des propriétaires effectifs d'obligations ne sera pas modifié par suite de changements apportés à la législation ou aux pratiques administratives, ou encore à la suite des jugements rendus par les tribunaux.
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The Act further provides that the amount by which accrued Inflation Compensation has decreased for any inflation adjustment period that ends in a taxation year of a Bondowner and during which such Bondowner owned the Bond shall be deductible in computing the income of the Bondowner for such year. The amount of any such decrease permitted to be deducted in computing the income of a Bondowner at any time shall be deducted from the adjusted cost base of the Bond to the Bondowner.
  www.budget.gc.ca  
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De façon à uniformiser le traitement fiscal applicable aux bâtonnets de tabac et aux cigarettes, il est proposé dans le budget de 2008 que, à compter du 27 février 2008, le taux des droits applicables à chaque bâtonnet de tabac soit haussé à 0,085 $ (17 $ par cartouche de 200), soit le même taux que celui applicable à chaque cigarette.
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Tobacco sticks are pre-portioned rolls of tobacco that require further assembly by the consumer, such as being inserted into paper tubes, to produce "roll-your-own" cigarettes. These products are currently subject to a lower rate of duty than cigarettes because of the further assembly required. However, over time, the product has evolved, and now tobacco sticks differ very little from cigarettes. To equalize the tax treatment of tobacco sticks and cigarettes, Budget 2008 proposes that, effective February 27, 2008, the rate of duty on tobacco sticks will be increased to $0.085 per stick ($17 per carton of 200), the same rate that applies to cigarettes.
  www.tcce.gc.ca  
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À titre de question préliminaire, le Tribunal devait déterminer si l'intimé peut être lié par les déclarations écrites de ses fonctionnaires et par les renseignements figurant sur les fiches de décision ministérielles concernant le traitement fiscal applicable aux logiciels.
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As a preliminary issue, the Tribunal had to determine whether the respondent can be bound by representations made in writing by its officials and departmental ruling cards concerning the tax treatment of computer software. This was information on which the appellant relied in conducting its affairs. In spite of the clear and unequivocal advice provided by Revenue Canada officials, which was later altered, it is a well-established principle that the Crown is not bound by the representations made and the interpretations given to taxpayers by officials of the government. In Joseph Granger v. Canada Employment and Immigration Commission, [8] it was stated that:
  www.tcce-citt.gc.ca  
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À titre de question préliminaire, le Tribunal devait déterminer si l'intimé peut être lié par les déclarations écrites de ses fonctionnaires et par les renseignements figurant sur les fiches de décision ministérielles concernant le traitement fiscal applicable aux logiciels.
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As a preliminary issue, the Tribunal had to determine whether the respondent can be bound by representations made in writing by its officials and departmental ruling cards concerning the tax treatment of computer software. This was information on which the appellant relied in conducting its affairs. In spite of the clear and unequivocal advice provided by Revenue Canada officials, which was later altered, it is a well-established principle that the Crown is not bound by the representations made and the interpretations given to taxpayers by officials of the government. In Joseph Granger v. Canada Employment and Immigration Commission, [8] it was stated that: