(b) a qualifying expenditure of an individual includes an outlay or expense made or incurred by a trust, in respect of a property owned by the trust that includes an eligible dwelling of the individual, to the extent of the share of that outlay or expense that is reasonably attributable to the individual, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling of the individual (including, for this purpose, common areas relevant to more than one eligible dwelling), if

Section 10 of the old act did not require that and it still does not, but Parliament extended Air Canada's obligation with Bill C-26, ensuring that its subsidiaries, acting on their own behalf or on behalf of Air Canada, are required to provide services in both official languages every time that Air Canada, if it were providing the service, would be under that obligation.

As regards switching, the common principles established in 2008 by the European Banking Industry Committee provide a model mechanism for switching between payment accounts offered by banks located in the same Member State.

full and effective implementation of the Directives in all Member States and the correct application of the Community rules are essential for the proper functioning of the public procurement markets; and that the processes of transposition and application would be aided by better cooperation between Member States and the Commission; access to rapid and effective remedies in cases of non-compliance is important in ensuring effective application of the Directives; that full use should be made of all the provisions in Directives 89/665/EEC and 92/13/EEC; and that the Commission should adopt a pro-active approach focusing on serious inf ...[+++]ringements and those which result from systematic problems; clarification of the legal framework is essential, taking account of the Commission's Communication, so that Member States, contracting entities, suppliers, contractors and service-providers have a common understanding of the rules and the opportunities they create; that the Commission should prepare interpretative guidance in consultation with Member States; and that where necessary the Commission should develop legislative proposals for clarifying the legal framework; consolidation of the Public Sector Directives at the same time as any further amendments are adopted would be an important aid to such clarification; without prejudice to the essential elements of the acquis communautaire, the legislative framework needs to be simplified and adapted in the light of market developments; in particular, that the coverage of Directive 93/38/EEC needs to be revised in the light of the introduction of effective competition; the Commission's Communication is a suitable basis for continued work on flexible procurement procedures with a view to awarding contracts; electronic public procurement offers opportunities to open markets more widely and to reduce costs and should be encouraged; that the Directives should be amended to remove all unjustified legal barriers to suc ...

On consolidated accounts, the Communication deals with the parent-subsidiary relationship, the exclusion of a subsidiary from the scope of the consolidation and the relationship between annual and consolidated accounts.

Regarding the flights that they are flying in eastern Canada for and on behalf of Air Nova and Air Ontario, we are actually paying Canadian Regional to operate those services on our behalf on a charter basis.