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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.
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.
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.