As to our policy in terms of considering whether it's a general interest service, whether it's a niche service, and how it competes with existing Canadian third language services, we realize it may not answer the expectations in terms of how many services are to be made available to the various cultural communities within Canada.

- By derogation from the provisions of the first, second and third indents of the present point (evaluation and certification), where a Vaccine Antigen Master File corresponds only to a vaccine which is the subject of a marketing authorisation which has not been/will not be granted according to a Community procedure, and, provided the authorised vaccine includes vaccine antigens which have not been evaluated through a Community procedure, the scientific and technical evaluation of the said Vaccine Antigen Master File and its subsequent changes, shall be carried out by the national competent ...[+++] authority that has granted the marketing authorisation.

A Co-ordination Centre is an undertaking belonging to a multinational group providing services to other members of the group. Under a 10-year license granted by the tax authorities, the taxable revenues of a Co-ordination Centre are determined according to the so-called "cost-plus" method. The cost plus method is normally aimed at avoiding double taxation and limiting tax avoidance. In the cost plus method, the taxable profit is calculated as a percentage of the aggregated operating costs. Although this method of taxation does not constitute State aid per se, its practical application may well give rise to State aid. With respect to the ...[+++]Belgian scheme, the Commission has concluded that the Belgian authorities apply the cost-plus method in a way that gives raise to State aid. Firstly, Belgium systematically uses a default mark-up rate of 8% without verifying whether this rate reflects the economic reality of the services provided by the Co-ordination Centres. Secondly, the way in which the expenditure of the Centre is calculated excludes significant operating cost items of the Centre. Thirdly, the Belgian Co-ordination Centres enjoyed additional tax advantages such as a withholding exemption on income distributions and a real-estate property tax exemption. The benefits reduce the amount of taxable profits and thus grants an advantage not justified under the EU State aid rules.

—By derogation from the provisions of the first, second and third indents of the present point (evaluation and certification), where a Vaccine Antigen Master File corresponds only to a vaccine which is the subject of a marketing authorisation which has not been/will not be granted according to a Community procedure, and, provided the authorised vaccine includes vaccine antigens which have not been evaluated through a Community procedure, the scientific and technical evaluation of the said Vaccine Antigen Master File and its subsequent changes, shall be carried out by the national competent ...[+++] authority that has granted the marketing authorisation.

*Thirdly, the Court of Justice has held that the right to go to a State, even on a temporary basis, in order simply to receive services (a right guaranteed by Community law), involves the right to be treated on the same basis as nationals or residents of that country as regards the protection of the physical integrity of the person (see the Cowan judgment) [3].

A third component in Supplementary Estimates (B) is technical adjustments to CIDA's grants and contributions. The largest of these is for Afghanistan.