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le montant de la réduction est diminué du montant réellement exigé pour le bien ou le service.
new subsection 1204(1.2) provides a number of rules relevant for determining whether a person or a partnership (or two partnerships) do not deal with each other at arm’s length for the purpose of paragraph 1204(1.1)(c). subsection 1204(1.2) also provides that, for the purpose of that paragraph, a service rendered to a taxpayer does not include the provision of service by an individual in the individual’s capacity as an employee of the taxpayer.
le résultat net de la banque est, dans les deux cas, diminué du montant des intérêts payés au titre de la liquidité.
in both cases, therefore, the bank's net profit is reduced by the amount of the interest paid for the liquidity.
b) du montant des dépenses réelles liquidées versé ultérieurement aux bénéficiaires, diminué du montant de l'avance.
(b) of the actual expenditure subsequently paid to beneficiaries, minus the amount of the advance already paid.
toutefois, le remboursement qui lui est accordé est diminué du montant du remboursement pour habitations neuves auquel l’acheteur de la part a droit.
however, the rebate to the cooperative housing corporation is reduced by the amount of the new housing rebate to which the purchaser of the share is entitled.
le solde s’est accru du montant des prestations accumulées au cours de l’exercice, soit 840 000 $, et a diminué du montant des prestations
the accrued severance and other benefits balance as at march 31, 2004, increased by $729,000, or approximately 19%, over the previous fiscal year.
la marge de solvabilité disponible est diminuée du montant des actions propres détenues directement par l'institution.
the available solvency margin shall be reduced by the amount of own shares directly held by the institution.
l'excédent visé au point 1) est diminué du montant de ses propres actions que l'entreprise d'assurance ou de réassurance détient.
the excess amount referred to in point (1) shall be reduced by the amount of own shares held by the insurance or reinsurance undertaking.
la marge de solvabilité disponible est diminuée du montant des actions propres détenues directement par l'entreprise de réassurance.
the available solvency margin shall be reduced by the amount of own shares directly held by the reinsurance undertaking.
la marge de solvabilité disponible est diminuée du montant des actions propres détenues directement par l'entreprise d'assurance vie.
the available solvency margin shall be reduced by the amount of own shares directly held by the assurance undertaking.