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121 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
122 political
прил.1) политическийSee:political activity, political adventurism, political anthropology, political apathy, political arena, political arithmetic, political astrology, political asylum, political attitude, political authority, political autonomy, political awareness, political behaviour, political behaviouralism, political bureau, political bureaucracy, political business cycle, political center, political centre, political centrism, political class, political cleavage, political clique, political collective unconsciousness, political confidence, political conflict, political consciousness, political conservatism, political conspiracy, political correctness, political corruption, political credit risk, political culture, political cybernetics, political cycle, political democracy, political determinism, political development, political drift, political economy, political education, political elite, political emblems, political engagement, political environment, political family, political figure, political finance, political forecasting, political freedom, political fund, political game, political geography, political globalization, political history, political ideology, political inactivity, political indoctrination, political inflation, political integration, political involvement, political leader, political leadership, political legitimacy, political leverage, political man, political manipulation, political market, political marketing, political martyr, political martyrdom, political mobilization, political modernization, political mood, political movement, political myth, political mythology, political negativism, political obstruction, political organization, political participation, political party, political passivity, political philosophy, political police, political power, political powers, political pragmatism, political prediction, political pressure, political priorities, political process, political prognostication, political propaganda, political psychology, political rationalism, political rationality, political reaction, political realism, political regime, political rehabilitation, political relations, political representation, political rhetoric, political right, political risk, political ritual, political romanticism, political science, political scientists, political sectarianism, political self-consciousness, political sight, political situation, political socialization, political society, political sociology, political space, political sphere, political stability, political strategy, political strike, political surveillance, political symbols, political system, political tactics, political technology, political theory, political thought, political time, political tolerance, political utopia, political values, political broker, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 20002) гос. упр. государственныйSee:3) пол. связанный с политикой определенной партии; узкопартийныйSee: -
123 United Nations
орг.See:Charter of the United Nations, United Nations Capital Development Fund, United Nations Children's Fund, United Nations Commission on International Trade Law, United Nations Conference on Environment and Development, United Nations Conference on the Law of the Sea, United Nations Conference on Trade and Development, United Nations Convention for the International Sale of Goods, United Nations Convention on Contracts for the International Sale of Goods, United Nations Convention on International Multimodal Transport of Goods, United Nations Convention on the Carriage of Goods by Sea, United Nations Convention on the Law of the Sea, United Nations Convention on the Law of Treaties, United Nations Development Business, United Nations Development Programme, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization, United Nations Educational, Scientific and Cultural Organization* * *. . Словарь экономических терминов .* * *международная организация, созданная на конференции в Сан-Франциско в 1945 г. на основе добровольного объединения суверенных государств для поддержки мира и развития мирного сотрудничества между странами abbr UN -
124 ABLE
1) Военный термин: Army Buffer Link-1 Europe, acquisition based on consideration of logistic effects, advanced building-block for large-area exploitation3) Ветеринария: Association for Biology Laboratory Education4) Сокращение: Activity Balance Line Evaluation, Automotive Bridge Launching Equipment, Action for Better Law Enforcement (Движение за лучшее обеспечение правопорядка), Adaptive Battery Life Extender5) Иммунология: Adult Basic And Literacy Education6) Деловая лексика: (Accelerating Business growth through Leadership Excellence) Повышение роста производства с помощью лидерских преимуществ7) Образование: A Balanced Literacy Environment, Access Belonging Learning Equality, Acquiring The Basics Of Living And Employment, Adult Basic Literacy Education8) Океанография: Arctic Boundary Layer Expedition, Atmospheric Boundary Layer Experiment9) НАСДАК: Able Energy, Inc. -
125 BEE
1) Техника: bachelor of electrical engineering2) Шутливое выражение: Beer Every End3) Религия: Becoming Engaged Everywhere4) Фармакология: Basal Energy Expenditure5) Фирменный знак: Bangor Electronic Engineering6) Экология: Better Environment Endeavour, Bicycle For Everyones Earth7) Деловая лексика: Black Empowered Enterprises8) Образование: Books Each And Everyday, Bring Everything Everyday, Business Electronic Education9) Аэропорты: Beagle Bay, Western Australia, Australia -
126 Bee
1) Техника: bachelor of electrical engineering2) Шутливое выражение: Beer Every End3) Религия: Becoming Engaged Everywhere4) Фармакология: Basal Energy Expenditure5) Фирменный знак: Bangor Electronic Engineering6) Экология: Better Environment Endeavour, Bicycle For Everyones Earth7) Деловая лексика: Black Empowered Enterprises8) Образование: Books Each And Everyday, Bring Everything Everyday, Business Electronic Education9) Аэропорты: Beagle Bay, Western Australia, Australia -
127 EAP
1) Военный термин: Emergency Action Procedures, Enterprise Architecture Plan, effective air path, emergency action procedure, experimental aircraft program, experimental aircraft prototype, Economically Active Population2) Техника: Event Assessment Panel, experimental activity proposal3) Религия: Evidences of Answered Prayer4) Бухгалтерия: Estimated Adjusted Price5) Страхование: estimated annual premium6) Оптика: electro-absorption avalanche photodiode7) Сокращение: Electronic Assembly Plant, Emergency Action Plan (2004), Emergency Action Plan, Experimental Aircraft Programme8) Университет: Education Abroad Program, English For Academic Purposes9) Физиология: Eber Associated Protein, Estrus Associated Protein10) Вычислительная техника: Extensible Authentication Protocol (Cisco, Verschluesselung, RADIUS, WPA)11) Иммунология: Equine Assisted Psychotherapy12) Связь: Extensible Authentication Protocol13) Космонавтика: Environment Assessment Programme (UNEP)14) Транспорт: Employee Assistance Program15) Деловая лексика: Employee Assistance Plan, Enterprise Analytic Portal, employee assistance programme (This gives your employees telephone access to confidential advice and face-to-face counselling if necessary, and protects the business from personal injury claims.)16) Нефтегазовая техника Equivalent Air Pressure17) Образование: Early Access Program, Emea Academic Program, Employee Alcoholism Program18) Сетевые технологии: Enhanced Authentication Protocol, Enterprise Architecture Planning, открытый протокол аутентификации (extensible authentication protocol)19) ЕБРР: environmental action plan20) Электротехника: emergency action program21) Имена и фамилии: Edgar Allen Poe, Elvis Aaron Presley22) Должность: Executive Administrative And Professional23) Правительство: Engineering Access Permit -
128 EPS-HE
Глоссарий компании Сахалин Энерджи: E&P Strategy and Business Services - Health, Safety and Environment Division
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