Canadian Society of Extension [ Canadian Society of Rural Extension ]

Canadian Agricultural Economics Society [ CAES | Canadian Agricultural Economics and Farm Management Society | Canadian Society of Agricultural Economics | Canadian Agricultural Economics Society | Canadian Farm Management Association ]

Canadian Agriculture Extension Association

(1.1) Where a Canadian corporation (in this subsection referred to as the “subsidiary”) has been wound up and not less than 90% of the issued shares of each class of the capital stock of the subsidiary were, immediately before the winding-up, owned by another Canadian corporation (in this subsection referred to as the “parent”) and all the shares of the subsidiary that were not owned by the parent immediately before the winding-up were owned at that time by a person or persons with whom the parent was dealing at arm’s length, for the purpose of computing the taxable income of the parent under this Part and the tax payable under Part IV b ...[+++]y the parent for any taxation year commencing after the commencement of the winding-up, such portion of any non-capital loss, restricted farm loss, farm loss or limited partnership loss of the subsidiary as may reasonably be regarded as its loss from carrying on a particular business (in this subsection referred to as the “subsidiary’s loss business”) and any other portion of any non-capital loss or limited partnership loss of the subsidiary as may reasonably be regarded as being derived from any other source or being in respect of a claim made under section 110.5 for any particular taxation year of the subsidiary (in this subsection referred to as the “subsidiary’s loss year”), to the extent that it

Among those other institutions the following are included: the Business Development Bank of Canada, the Farm Credit Corporation, the Canadian Export Development Corporation, Canada Lands, Canada Post, Canada Mortgage and Housing Corporation, and many others totalling up to 50 such agencies that deal in the financial sector.

24. Calls on the EU to support both the development of healthy agricultural production and rural development in the region, as part of the fight against poverty, which is a persistent evil in the countryside, and in order to strengthen the stabilisation process; stresses, to this end, the importance of institutional and infrastructural improvements (in such fields as irrigation, handling, storage, packaging, transport, marketing systems and access to services), in addition to technological improvements, and also the significance of education and training programmes, especially for women and in situations where producers are poorly organ ...[+++]ised and civil society is weak, given that these factors also slow down the development of an efficient agri-food system; emphasises the role of extension services in facilitating the diffusion of knowledge; stresses that global environmental and climate change concerns should determine support for the promotion of sustainable uses of natural resources and energy and compatible methods of production; stresses that the diversification of production, in order to increase resilience during market fluctuations and environmental crises, should be encouraged in the face of increasing global demand for food;

4. Calls on the EU to support both the development of healthy agricultural production and rural development in the region as part of the fight against poverty, a persistent evil in the countryside, and in order to strengthen the stabilisation process; stresses, to that end, the importance of institutional and infrastructural (e.g. irrigation, handling, storage, packaging, transportation, marketing systems and access to services) improvements, in addition to the technological ones, and the significance of education and training programmes, especially for women, as well as situations where producers are poorly organised and civil society ...[+++]is weak, which also slow down the development of an efficient agri-food system; emphasises the role of extension services in facilitating diffusion of knowledge; underlines that global environmental and climate change concerns should direct the support to the promotion of sustainable uses of natural resources and energy, and compatible methods of production; stresses that diversification of production to increase resilience during market fluctuations and environmental crises should be encouraged in the face of increasing global demand for food;