A major part of those costs can be attributed to inefficiencies in the roll-out process related to the use of existing passive infrastructure (such as ducts, conduits, manholes, cabinets, poles, masts, antenna installations, towers and other supporting constructions), bottlenecks related to coordination of civil works, burdensome administrative permit granting procedures, and bottlenecks concerning in-building deployment of networks, which lead to high financial barriers, in particular in rural areas.

any other gains connected with the transfer of the plant, notably gains resulting from an improvement, on the occasion of the transfer, in the technology used and accounting gains associated with better use of the plant;

New electricity generation installations and existing installations which are substantially refurbished or whose permit or licence is updated should, subject to a cost-benefit analysis showing a cost-benefit surplus, be equipped with high-efficiency cogeneration units to recover waste heat stemming from the production of electricity.

Similarly, German and Austrian levels of solar heating installations applied across the EU could lead to a contribution of 12 Mtoe.

In addition: - closure aid will be granted within the limits fixed in the second subparagraph of Article 4(2) of the Code (the amount of aid may not exceed the higher of the following two values: discounted rate of return on fixed assets over three years or the residual book value of the plants to be closed); - there will not be any increase in the remaining steel production capacity of any plant in the group to which the firm belongs for at least five years from the date of payment of the closure aid, with the exception of capacity increases due to improved productivity; - closed plant will be scrapped; - aid will be granted only ...[+++]for whole sites, and not for parts of sites; sites to be closed and sites remaining in operation must belong to separate legal entities and be managed independently.

Thus, it is important in these treaties to ensure when a departing Canadian becomes resident in a country that is one of our treaty partners, that the treaty partner recognizes that that gain has already been taken into account and adds it to their cost for the purposes of determining any capital gains that might accrue thereafter in the other jurisdiction.