Projets de loi Toutes les sessions 17 janvier 1994 à aujourd'hui

[...] In particular, it (a) implements technical changes relating to specified investment flow-through trusts and partnerships and new tax rules to facilitate the conversion of these entities into corporations; (b) contains amendments to take into account financial institution accounting changes; (c) extends the general treatment of capital gains and losses on an acquisition of control of a corporation to gains and losses that result from fluctuations in foreign exchange rates in respect of debt denominated in foreign currency; (d) enhances the carry-forward for investment tax credits; (e) implements amendments relating to the computation of income, gains and losses of a foreign affiliate; (f) implements amendments to the functional currency tax reporting rules; (g) implements minor tax amendments relating to interprovincial allocation of corporate taxable income, the Wage Earner Protection Program and the Canada-United States tax treaty’s rules for cross-border pensions; (h) provides

[...] “qualifying currency” « monnaie admissible » “qualifying currency” at any time means each of (a) the currency of the United States of America; (b) the currency of the European Monetary Union; (c) the currency of the United Kingdom; (d) the currency of Australia; and (e) a prescribed currency.

[...] Prescribed Property not Mark-to-Market Property Bien qui n’est pas un bien évalué à la valeur du marché 9002. (1) For the purposes of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, and of subparagraph 142.6(4)(a)(ii) of the Act, a debt obligation held by a bank is a prescribed property of the bank if the obligation is (a) an exposure to a designated country (within the meaning assigned by section 8006); (b) a United Mexican States Collateralized Par Bond due 2019; or (c) a United Mexican States Collateralized Discount Bond due 2019. 9002. (1) Pour l’application de l’alinéa e) de la définition de « bien exclu », au paragraphe 142.2(1) de la Loi, et du sous-alinéa 142.6(4)a)(ii) de la Loi, le titre de créance détenu par une banque est un bien ou un titre visé de la banque s’il s’agit : a) d’un risque que représente un pays désigné, au sens de l’article 8006; b) d’un titre appelé United Mexican States Collateralized Par Bond échéant en 2019;

[...] c) d’un titre appelé United Mexican States Collateralized Discount Bond échéant en 2019

[...] The provisions of a collective agreement between an employer and a bargaining agent in relation to equitable compensation may not be inconsistent with section 113 of the Public Service Labour Relations Act. 16.

[...] laws, and (III) while it is governed by the laws of a country, or of a political subdivision of a country, is under the tax treaty with that country resident in that country, and (B) either (I) throughout that period the participating interest is an arm’s length interest of the taxpayer, or (II) throughout that period the non-resident entity is, under the tax treaty with the United States of America, resident in the United States of America, and throughout the period, in the taxpayer’s taxation year that includes that time, during which the taxpayer is resident in Canada, the taxpayer is a citizen of the United States of America and is liable for and subject to income tax in the United States of America for that taxation year because of that citizenship; (f) throughout the period, in the non-resident entity’s taxation year that includes that time, during which the taxpayer held the participating interest, (i) the participating interest is a share of the capital stock of a corporation

[...] transferor and the particular person; and (c) no clause in the agreement or any other arrangement allows an obligation of any party to the agreement to be changed, reduced or waived in the event of a change to, or an adverse assessment under, the Act

[...] of the United States, as amended from time to time, to be registered with the Securities and Exchange Commission of the United States and are so registered, and (iii) under the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, the shareholders of the particular corporation who are resident in the United States are not taxable in respect of the distribution; (ii) au moment de la distribution, les actions de la catégorie qui comprend les actions initiales, selon le cas : (A) sont largement réparties et activement transigées sur une bourse de valeurs visée par règlement située aux États-Unis, (B) sont largement réparties et doivent, sous le régime de la loi des États-Unis intitulée Securities Exchange Act of 1934, avec ses modifications successives, être inscrites auprès de la Securities and Exchange Commission des États-Unis et sont ainsi inscrites, (iii) selon les dispositions de la loi des États-Unis

[...] by adding the following in alphabetical order: (11) Le paragraphe 248(1) de la même loi est modifié par adjonction, selon l’ordre alphabétique, de ce qui suit : “listed international agreement” « accord international désigné » “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, and (b) the Convention between the Government of Canada and the Government of the United Mexican States for the Exchange of Information with Respect to Taxes, signed at Mexico City on March 16, 1990; “qualifying trust annuity” « rente admissible de fiducie » “qualifying trust annuity” has the meaning assigned by subsection 60.011(2); “specified proportion” « proportion déterminée » “specified proportion”, of a member of a partnership for a fiscal period of the partnership, means the proportion that the member’s share of the total income or loss of the partnership for the partnership’s fiscal period

[...] /Acadia Student Loans Inc.”; (t) State Farm Finance Corporation of Canada/ Corporation de Crédit State Farm du Canada, January 1, 2002, except that, in its application after 2001 and before May 2002, the reference in the schedule to that corporation is to be read as a reference to “VNB Financial Services Inc.

[...] Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use.

[...] “CIAT” « TACI » “CIAT” refers to the Canada–Israel Agreement Tariff.

[...] “MUST” « TMÉU » “MUST” refers to the Mexico–United States Tariff.

[...] “UST” « TÉU » “UST” refers to the United States Tariff. 27.

[...] L’article 7 de la Loi sur la sécurité automobile est modifié par adjonction, après le paragraphe (1), de ce qui suit : Exception — temporary importation (1.1) Sections 5 and 6 do not apply to a resident of Canada who imports a vehicle that is licensed in the United States if the vehicle is rented in the United States from a vehicle rental business and is being imported into Canada for non-commercial purposes