(3.1) Where a resource royalty is not deductible in computing the production revenue of a taxpayer for a taxation year by virtue only of paragraph (1)(i.1), the resource royalty may be deducted by the taxpayer in computing the taxpayer’s production revenue for the subsequent taxation year in which the royalty is paid.

The commitments in these agreements include: assurances that Canadian nuclear exports will be used only for peaceful non-explosive end uses; Canadian control over the re-transfer to a third party of any Canadian items subject to the nuclear co-operation agreement; Canadian control over the reprocessing of any Canadian spent nuclear fuel and over the storage and subsequent use of any separated plutonium; Canadian control over the high enrichment of Canadian uranium and the subsequent storage and use of the highly enriched uranium; agreement that, in the event the IAEA is unable to apply safeguards in the partner country, that Canada will be permitted to carry out bilateral safeguards; and assurances that adequate physical ...[+++]protection measures will be taken with respect to Canadian nuclear items so as to ensure that they will not be stolen or otherwise misused.

‘cumulative’ indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding state of production,

2. The NSIs and the Commission (Eurostat) shall be consulted on, and involved in, the initial design, subsequent development and discontinuation of administrative records built up and maintained by other bodies, thus facilitating the further use of those records for the purpose of producing European statistics.

Commodity and spundyed viscose are used for both textile and non-textile applications, however, spundyed viscose, which is coloured during the production of the fibre itself, is characterised by specific properties that cannot be achieved simply by dyeing the commodity fibre at a later stage.

See for instance the Commission decision of 29 July 1998 not to raise objections to the French support scheme for the production of films (N 3/98, OJ 1998 C 279) and the subsequent decisions not to raise objections to the support schemes for the production of films in Germany (Bund) (N 4/1998, Decision of 21.4.1999, OJ 1999 C 272/4), Ireland (N 237/2000, Decision of 28.6.2000, not yet published in the OJ), The Netherlands (N 486/1997, Decision of 25.11.1998, OJ 1999 C 120/2) and Sweden (N 748/1999, Decision of 2.2.2000, OJ 2000 C 134/3).