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... research and experimental development investment tax credit rules included in the Budget Implementa... from a Registered Retirement Income Fund or from a variable benefit money purchase pension ... that was at the time of the disposition a mutual fund trust, a SIFT wind-up corporation in respect ... (a) the currency of the United States of America;. (b) the currency of the European Monetary Union;... the Bank Act, of a bank or bank holding company, as defined in section 2 of that Act;. (b) shares,...
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Perspectives on Corporate Social Responsibility (CSR), Mining, and Sustainable Development Taking Harper's and the World Bank's positions together as representative of the current dominant view of the role of foreign direct investment in mining in Latin America, we must ask under what conditions mining activity might contribute to poverty alleviation and sustainable development. Harper points to the world-class corporate social responsibility (CSR) initiatives of Canadian mining companies, along with the Canadian government's National Roundtable report on CSR and the Extractive Sector in Developing Nations (Interview, 2007) and the World Bank's Extractive Industries Review (EIR) points to the enabling conditions of "pro-poor public and corporate governance," "effective social and envir...
... clearly provides financial benefits for company shareholders, managers, workers, and, often, adjac... were attributed to mining activities funded or supported by these agencies (Canadian Network o... is ultimately driven towards achieving mutual understanding. Second, that overcoming gaps betwee...
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...Section 7: Principles of Fundamental Justice iii. Section 2: Freedom of Speech iv. Sect... were the engineer and engineering company that had provided services to the vendors of the h... the damage done to Markland and its investment, and sued the Receiver and Manager for its failure..., participation involved providing the Americans with the fruits of their interviews of Khadr, ther...c. Mutual Boiler & Machinery Insurance Co., [1980] 1 S.C.R. ...
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... expenses properly payable from pension trust fund. Pensions - Pension plans - Contribution holidays ...The respondent Company has administered a pension plan ("Plan") for its e...-party Plan expenses for actuarial, investment management and audit services were paid from the F...(4th) 506; Smith v. Michelin North America (Canada Inc.), 2008 NSCA 107, 271 N.S.R. (2d) 274;... the same Act allows trustees to invest in mutual funds, which will themselves often be administered...
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... Capital Markets in 2011 in North America and Beyond. To date, 2011 has been an exciting y... the equity primarily for acquisitions and to fund capital expenditures. The real estate sector has a... equity firms seeking liquidity for investments. Some of the more recent IPOs have been downsized,... dealers and investments in insurance company subsidiaries were required to be deducted 50% from... For many years, the mutual fund trust structure in Canada provided a viable a...
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...Green investment is often a tough sell for people who are concerned...Socially responsible investment (SRI) mutual funds have proved that good corporate governance, ...That's because in North America, renewable energy and other green industries are s..."There's always a possibility that the company will go bankrupt.". But interest in green investme...
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..., emphasizing the primacy of trade and investment links above a broader political relationship. The ... first, and, a la Bollywood, centres on the mutual perception of betrayal in the bilateral relationsh...The Americans thought Nehru to be naive and arrogant, and he tho...Norton &. Company Ltd., 1969). A similar view was held by George McG... Nehru 13 (New Delhi: Jawaharlal Nehru Fund, 1992), 410. . (9) See Reid, Envoy to Nehru; Radic...
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... between Canada and the United States of America amending the Convention with Respect to Taxes on I... a complete agreement under Article XXVI (Mutual Agreement Procedure) of the Convention regarding t... International Centre for Settlement of Investment Disputes (ICSID) Schedule of Fees for arbitrators,... as an employee of a corporation or mutual fund trust to acquire shares or units ('securities') of...In the case of an insurance company, there shall be attributed to a permanent establis...
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Joseph Hardcastle, born in England in 1827, is probably best known for being one of only three individuals to pass the first Certified Public Accountant (CPA) exam in New York in 1896. Remarkably, he was just four months shy of his seventieth birthday and received the highest score of those that passed the exam Hardcastle was a regular contributor to various early journals about accounting in the US, and he became one of the foremost authorities of his time on the theory of accounting. Through an analysis of his articles, the goal of this paper is to reconstruct his theories and contributions to accounting thought and history, and to discuss these theories of accounting as related to the "science of accounts" that dominated accounting thought in the late 19th century US.
... biographies about the founders of the American accounting profession of that century. Accounting ...-tax problem requiring knowledge of sinking funds. The state income-tax commissioners accepted Hardc... has to run at the rate per cent, the investment is yielding us plus the present value of $100, pay...Knoxville Water Company [Woodward, 1956, p. 73]. Saliers [1939, p. 23], re... sole proprietor, with the exception of the mutual relations of the partners at the beginning of the ...
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... Power exports play a major role in the investment and production calculations of several provincial ... the nature of market integration is fundamentally different from the 1960s and 1970s, when the dispr...; RDO - Refining and Downstream Oil Company; E. Serv - Energy Services firm. Source: Financial... in Canada are generally the result of mutual accommodation between federal and provincial gover...