6. The central administrator shall ensure that the Union Registry accepts the proposal for reversal made pursuant to paragraphs 1 and 4, blocks the units that are to be transferred by the reversal and forwards the proposal to the central administrator provided that all of the following conditions are met:

11 (1) A pulse processing system of a register that is intended for use in a metering installation in which a reverse flow of liquid through the meter can occur shall, in the case of such a reverse flow of liquid, subtract from all registrations the quantity corresponding to the volume of the reverse flow of liquid.

(a) where the taxpayer would have made a gain — or, if the pre-reversion debt was not on account of capital, would have had income — (referred to in this paragraph as the “hypothetical gain or income”) attributable to a fluctuation in the value of a currency if the pre-reversion debt had been settled by the taxpayer’s having paid, immediately before the end of its last functional currency year, an amount equal to the principal amount (expressed in the currency in which the pre-reversion debt is denominated, which currency is referred to in this subsection as the “debt currency”) at that time, the taxpayer is deemed to make a gain or to h ...[+++]ave income, as the case may be, for the reversionary year equal to the amount determined by the formula

70. A respondent may consent to the reversal of the judgment appealed against by giving to the appellant a notice entitled in the Court and in the cause, and signed by the respondent or the respondent’s attorney or solicitor, stating that the respondent consents to the reversal of the judgment, and thereupon the Court or a judge shall pronounce judgment of reversal as of course.

(Return tabled) Question No. 52 Ms. Kirsty Duncan: With regard to Enbridge’s Line 9 reversal project (Line 9 Phase l Reversal Project and Line 9B Reversal and Capacity Expansion Project): (a) what are the results of all government reports, details of briefing notes, or meeting summaries that were produced between January 1, 2011, to June 1, 2013; (b) what studies, analyses or assessments did the government undertake to determine the safety of the project, (i) what are the dates of all studies, analyses, and assessments, (ii) what are the results of each; (c) what are the details of the studies, reports, briefing notes, or meeting summaries that the government has produced regarding the economic and environmental impacts and, what are (i) ...[+++]the results associated with each, (ii) the costs associated with each; (d) what studies, reports, briefing notes, or meeting summaries has the government undertaken regarding greenhouse gas emissions if the Line 9 pipeline was reversed and filled with diluted bitumen, (i) what were the results of these studies, (ii) how are emissions expected to impact Canada’s ability to achieve its climate commitments; (e) what are the dates of any correspondence between the government or the Minister of Natural Resources or the Minister of Foreign Affairs and the Portland Montreal Pipeline Company, and what are the key points for each correspondence; (f) what are the dates of any correspondence between the Minister of Natural Resources and the National Energy Board regarding the hearing process and applications for participation and intervener status; (g) did the Minister of Natural Resources have a role to play in the National Energy Board changing its approach to public participation in hearings, particularly those concerning the proposal to reverse and expand Line 9 and, if so, what was that role; and (h) what effect have the changes adopted in the government’s 2012 budget bills had on the Line 9 review process to date?

welcomes the production of the Communication of the Commission to the Council on the need to develop an anti tax-fraud strategy and takes note of the oral report by the Commission on the technical work done regarding the application of a reverse charge system in the VAT area; stresses the need for further action to combat actively fraud and most specifically VAT fraud; recognises that all kind of possible improvements should be considered and recalls the good experiences Member States have already made with the application of reverse charge in limited areas; in the light of the results of the technical group further analysis of a more ...[+++] generalised reverse charge is therefore necessary; will examine all the issues raised by the fraud communication, including possible legal changes to the VAT system, continue more specifically and with the help of the Commission the analysis of the use of the reverse charge as a mechanism for dealing with VAT fraud; prepare the elements that the Council would see being necessary components for a global anti-fraud strategy, come back by its last meeting in 2006 in order to allow the provision of guidance for further work to the Commission".