net spendable earnings | spendable earnings | take-home pay

net benefit | net return

take-home pay | take-home | actual wage | disposable earnings | spendable earnings | net earnings

property gain

net approved earnings

determination of net gain

low net tangible assets

41 (1) For the purposes of this Part, a taxpayer’s taxable net gain for a taxation year from dispositions of listed personal property is 1/2 of the amount determined under subsection 41(2) to be the taxpayer’s net gain for the year from dispositions of such property.

16. Notwithstanding the provisions of paragraph 6 of Article X and of paragraph 15 of this Protocol, where a resident of Canada controls, directly or indirectly, alone or together with members of a related group or together with not more than four other residents of Canada, a company which is a resident of Brazil and in which he holds an equity percentage of at least 10 per cent, such resident may be subject to tax in Canada on his proportionate share of the aggregate of the company’s net income for any taxation year from property and businesses other than active businesses and the company’s net taxable capital ...[+++]gains for any taxation year from the alienation of property other than property used for active business purposes; for the purposes of this provision, any income from a source in a country other than Canada which pertains to or is incident to an active business carried on in a country other than Canada shall be deemed to be income from an active business.

Ms. Donna Petrachenko: If I could respond to that question, how we look at net gain in British Columbia is not to look at the entire province of British Columbia, but we are making major steps locally in individual projects to achieve net gain.

"(ea) requiring credit institutions to limit variable remuneration as a percentage of total net revenue where required for the maintenance of a sound capital base".