(3) Subject to subsection (4), for the purposes of this section and of paragraph (c) of the description of L in the definition “adjusted cost basis” in subsection 148(9) of the Act, a “mortality loss” immediately before a particular time after 1982 in respect of an interest in a life annuity contract disposed of immediately after that particular time as a consequence of the death of an annuitant under the life annuity contract means such reasonable amount that the life insurer determines to be the decrease, as a consequence of the d ...[+++]eath, in the accumulating fund in respect of the interest assuming that, in determining such decrease, the accumulating fund immediately after the death is determined in the manner described in subparagraph 307(1)(b)(i).

4200. For the purposes of subparagraph 115E(f)(i) of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules), the value of any income right, annuity, term of years, life or other similar estate or interest in expectancy shall be determined in accordance with the rules and standards, including standards as to mortality and interest, as are prescribed by the Estate Tax Regulations pursuant to the provisions of subparagraph 58(1)(s)(i) of the Estate Tax Act.

2. To that end, companies and workers' representatives, when dealing with restructuring, in a spirit of cooperation, recognise that these processes aim to protect both the interests of companies as regards their competitiveness and sustainability and those of their workers, as regards social, employment, health and working conditions.

Where an agreement mainly serves the purpose of procuring the debtor additional liquidity at the expense of the creditor , for example through the exclusion of the possibility for the creditor to charge interest for late payment or specifying an interest rate for late payment which is substantially lower than the statutory interest provided for in this Directive, or where the main contractor imposes on his suppliers and subcontractors terms of payment which are not justified on the grounds of the terms granted to himself , these may b ...[+++]e considered to be factors constituting such an abuse.

1. Recognises the influence of lobby groups on EU decision-making and therefore considers it essential that Members of Parliament should know the identity of the organisations represented by lobby groups; emphasises that transparent and equal access to all the EU institutions is an absolute prerequisite for the Union's legitimacy and trust among its citizens; stresses that transparency is a two-way street that is needed both in the work of the institutions themselves and among the lobbyists; stresses that equal access for lobby groups to the EU institutions increases the expertise available for running the Union; considers it essenti ...[+++]al that representatives of civil society have access to the EU institutions, first and foremost to Parliament;

1. Recognises the influence of lobby groups on EU decision-making and therefore considers it essential that Members of Parliament should know the identity of the organisations represented by lobby groups; emphasises that transparent and equal access to all the EU institutions is an absolute prerequisite for the Union's legitimacy and trust among its citizens; stresses that transparency is a two-way street that is needed both in the work of the institutions themselves and among the lobbyists; stresses that equal access for lobby groups to the EU institutions increases the expertise available for running the Union; considers it essenti ...[+++]al that representatives of civil society have access to the EU institutions, first and foremost to Parliament;