(b) in determining whether a corporation is a small business corporation or a Canadian-controlled private corporation at any time, a right referred to in paragraph 251(5)(b) shall not include a right under a purchase and sale agreement relating to a share of the capital stock of a corporation;

For auditees operating small industries (primary industry with a capacity below 6 000 m3/year, secondary industry with an investment below IDR 500 million) the validity of the legality certificate is 6 (six) years, and 10 (ten) years for operators in privately owned forests/lands.

For auditees operating small industries (primary industry with a capacity below 6 000 m3/year, secondary industry with an investment below IDR 500 million) the validity of the legality certificate is 6 (six) years, and 10 (ten) years for operators in privately owned forests/lands.

To make future regulation fit with the ”Think Small First” principle, the Commission: is strengthening the assessment of the respect of the Protocol on the application of the principles of subsidiarity and proportionality in forthcoming legislative and administrative initiatives will, wherever practical, use common commencement dates for regulations and decisions affecting business and publish an annual statement of such legislation entering into force the Commission will, and the Member States are invited to: ensure that policy results are delivered while minimising costs and burdens for business, including by using a smart mix of tools ...[+++] such as mutual recognition and self- or co-regulation, to achieve policy outcomes rigorously assess the impact of forthcoming legislative and administrative initiatives on SMEs (“SME test”) and take relevant results into account when designing proposals consult stakeholders, including SME organisations for at least 8 weeks prior to making any legislative or administrative proposal that has an impact on businesses use specific measures for small and micro-enterprises, such as derogations, transition periods and exemptions, in particular from information or reporting requirements, and other tailor-made approaches, wherever appropriate, and the Member States are invited to: consider the usefulness of introducing common commencement dates and annual statements of legislation entering into force make use of flexibility provisions aimed at SMEs when implementing EU legislation and avoid “gold-plating” To improve the regulatory environment in view of the “Think Small First” principle, the Commission: will come forward with all the proposals to reduce the administrative burden on business which are necessary to achieve the EU reduction target of 25% by 2012 will complete by the end of 2008 a complete screening of the acquis and include the results in the updated simplification rolling programme to be presented in early 2009.

- the Communication from the Commission "Thinking small in an enlarging Europe" and related Staff Working Papers, which point to the need for providing a constantly improving environment for small businesses and exploiting the entrepreneurial potential in an enlarging Europe.

But only a limited number of small businesses are exploiting the potential of high technology, and the creation of companies commercialising the results of research and development is still on the low side in Europe.