graduate an amount [ graduate payment ]

zero sum game

blood plasma fractionation | plasma fractionation | fractionation of blood plasma | fractionation of plasma | human blood plasma fractionation

fractionator operator

error sum of squares | residual sum of squares | sum of residual squares | RSS [Abbr.]

to carry a sum to someone's | to credit | to credit someone with a sum

Hesitancy of micturition Poor urinary stream Splitting of urinary stream

fractionating column | fractionating tower | fractionator

fractionating tower | fractionating column | fractionator

(2) If a pensioner and a pension transferee (as those terms are defined in section 60.03) make a joint election under section 60.03 in respect of a split-pension amount (as defined in that section) for a taxation year, the portion of the amount deducted or withheld under subsection (1) that may be reasonably considered to be in respect of the split-pension amount is deemed to have been deducted or withheld on account of the pension transferee’s tax for the taxation year under this Part and not on account of the pensioner’s tax for the taxation year under this Part.

This debate is very relevant as it comes right after yesterday's debate on the opposition motion on income splitting.

To put Bill S-9 into context, it is important to understand that, in the late 1980s and early 1990s, we moved fairly quickly from a very polarized world to one that was more fractured.

We have cut the GST from 7% to 5%, reduced income taxes, slashed the right of the landing fee in half, helped seniors with pension income splitting and gotten tough on crime.