LEADER 03044nam 22004573 450 001 9910148844603321 005 20230808200237.0 010 $a9782890928060 010 $a2890928063 035 $a(CKB)3710000000922659 035 $a(MiAaPQ)EBC6818534 035 $a(Au-PeEL)EBL6818534 035 $a(Exl-AI)6818534 035 $a(EXLCZ)993710000000922659 100 $a20211214d2016 uy 0 101 0 $afre 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aImpôts et Planification 2016 210 1$aQuébec :$cBeliveau Editeur,$d2016. 210 4$d©2016. 215 $a1 online resource (645 pages) 311 08$a9782890928053 311 08$a2890928055 327 $aPage légale -- Préface -- Avant-propos -- Principales abréviations utilisées -- Sommaire -- Liste des tableaux et schémas -- 1. Cadre fiscal du contribuable -- Fardeau fiscal des résidents canadiens -- Revenus budgétaires des gouvernements -- Assujettissement à l?impôt sur le revenu -- Assises juridiques de l?impôt -- Interprétation des lois de l?impôt -- 2. Administration et planification fiscales -- Notions de base -- Droits et obligations du contribuable et des autorités fiscales -- Étapes dans le calcul de l?impôt -- Taux progressifs et planification fiscale -- 3. Revenu d?un emploi -- Définitions -- Avantages imposables et non imposables reçus de l?employeur -- Déductions du revenu brut d?emploi -- Remboursement de la TPS et de la TVQ à un employé -- 4. Revenu d?un bien -- Définitions -- Revenu d?intérêt et de dividende de sources canadiennes et étrangères -- Dividendes déterminés et ordinaires -- Prêt et avantage à un actionnaire -- Frais déductibles des revenus d?un bien -- Revenus de location -- Règles d?attribution$7Generated by AI. 330 $aThis book, authored by Pierre Royer and James Drew, focuses on the complexities of the Canadian tax system, particularly highlighting the differences between federal and Quebec legislation. It aims to educate Canadians, especially Quebecers, on navigating the fiscal landscape to optimize tax planning. The authors emphasize understanding tax laws to minimize tax burdens legally and offer strategies such as income splitting, RRSPs, and setting up trusts. Intended for students, tax advisors, and professionals, the book serves as a comprehensive guide to staying informed about tax regulations and planning effectively for both personal and business finances.$7Generated by AI. 606 $aTaxation$zCanada$7Generated by AI 606 $aTax planning$7Generated by AI 615 0$aTaxation 615 0$aTax planning 700 $aPierre Royer$b Pierre$01073494 701 $aJames Drew$b James$01073495 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910148844603321 996 $aImpôts et Planification 2016$92569632 997 $aUNINA LEADER 09045nam 22005053 450 001 9910733196003321 005 20240419003448.0 010 $a9781760465629 010 $a1760465623 035 $a(CKB)26837620000041 035 $a(MiAaPQ)EBC30554867 035 $a(Au-PeEL)EBL30554867 035 $a(OCoLC)1387607608 035 $a(EXLCZ)9926837620000041 100 $a20240316d2023 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIslands of Hope $eIndigenous Resource Management in a Changing Pacific 205 $a1st ed. 210 1$aCanberra :$cANU Press,$d2023. 210 4$d©2023. 215 $a1 online resource (462 pages) 225 1 $aPacific Series 311 08$a9781760465612 311 08$a1760465615 327 $aIntro -- Abbreviations -- List of figures -- Figure 7.1: GIS mapping tool information. -- Figure 13.1: GHG emissions by farm type. -- Figure 13.2: Comparison of regional averages for dairy farm GHG emissions. -- Figure 13.3: Comparison of GHG emissions from M?ori S& -- B farms and national Monitor farms. -- Figure 14.1: Parallel cousins and cross-cousins. -- Figure 14.2: Matrilineal inheritance. -- Figure 14.3: Patrilineal inheritance. -- List of maps -- Map 1: The Asia-Pacific region, showing chapter locations. -- Map 2.1: Location of the Fitzroy River and Daly River catchments within which the Gooniyandi and Ngan'gi seasonal calendars were created. -- Map 3.1: The layout of Hongay's home garden. -- Map 3.2: The layout of Nikar's home garden. -- Map 3.3: The layout of Lisin's home garden. -- Map 4.1: Map of Vanuatu and the region. -- Map 4.2: Remnant agricultural systems, Marona Valley, Efate Island, Vanuatu. -- Map 7.1: Map of Tahiti (Teahupo`o is at bottom right). -- Map 7.2: Map of local names in Teahupo`o. -- Map 7.3: Map of land and sea use zones in Teahupo`o and Tautira districts. -- Map 10.1: Map of the Federated States of Micronesia in regional context. -- Map 14.1: Bougainville and Buka islands. -- Map 14.2: Bougainville linguistic divisions. -- Map 15.1: Map showing Cinsbu within Jianshih Township, Hsinchu County. -- Map 16.1: Map showing distribution of the main Indigenous peoples of southern South America. -- List of plates -- Plate 1: Papa Mape. -- Plate 2.1: Children interact with the Ngan'gi seasons calendar at Nauiyu Nambiyu. An A0-size all-weather rotating version of the calendar was installed on the outside of Merrepen Art Centre. -- Plate 2.2: The Gooniyandi seasons calendar. -- Plate 2.3: The Ngan'gi seasons calendar. -- Plate 3.1: 'Etolan on the south-eastern coast of Taiwan. 327 $aPlate 3.2: Bitter gourd, with yellow flowers and ribbed fruit. -- Plate 3.3: The view from an 'Amis home garden. -- Plate 3.4: Examples of the wild vegetables used in 'Amis households in 'Etolan. -- Plate 3.5: The home garden of Ci-Hongay, viewed from the south-west, as in Plate 3.3. -- Plate 4.1: Irrigated taro plots, Maewo Island, Vanuatu. -- Plate 4.2: Abandoned irrigated taro terraces, Col des Roussettes, Bourail, New Caledonia. -- Plate 7.1: Artificial modification of the Teahupo`o coastline. -- Plate 15.1: The agroforestry in Cinsbu community is combined with multiple crops growing in rotation and Taiwan fir at the lower end of the farmland. -- Plate 15.2: Formosan alder grows at the upper end of the farmland. -- Plate 15.3: Crops are often covered with plastic sheeting to suppress the growth of weeds, but it damages quickly and the small pieces can pollute farmland. -- Plate 15.4: Sets of plug seedlings can suppress weeds and be reused for several years, reducing pollution. -- Plate 15.5: The Indigenous group's traditional territory is shown on a community topographical map. -- Plate 15.6: Phytoncides, antimicrobial organic compounds, fill the air of the forest classroom. -- Plate 15.7: An Indigenous woman demonstrates how to weave ramie. -- Plate 18.1: Embedded No.1, 2019. -- Plate 18.2: Hold Me, 2019. -- List of tables -- Table 2.1: Gooniyandi seasons calendar: Barrangga (very hot weather) to Yidirla (wet season time) -- Table 2.2: Gooniyandi seasons calendar: Moongoowarla (cold weather time) -- Table 2.3: Ngan'gi seasons calendar: Ngunguwe to Wurr wirribem filgarri -- Table 2.4: Ngan'gi seasons calendar: Wurr bengim miyerr to Walkity denta -- Table 3.1: Most common vegetable plants in an 'Amis home garden -- Table 4.1: List of plants found in agroforestry systems of Vanuatu, their frequency and importance. 327 $aTable 7.1: Population dynamics of Teahupo`o study area, 2007-17 -- Table 7.2: IUCN implementation categories proposed to Teahupo`o residents -- Table 13.1: Profile of 29 farms -- Table 15.1: List of interviewees -- Contributors -- Papa Mape: A tribute -- Introduction: Local practice and global interactions in the Pacific-Making the global local -- Section One: Pacific Indigenous sustainable development -- Introduction: Knowledge retained-Pacific Indigenous sustainable development -- 1. Intimacies: Poetics of a land beloved -- 2. Beauty beyond the Eye of the Beholder: The efficacy of Indigenous seasonal calendars in northern Australia -- 3. Knowledge and Practices of Growing Wild Edible Plants in 'Amis Home Gardens: Content and social distribution of a traditional ecological knowledge system of 'Etolan, south-eastern Taiwan -- 4. Traditional Pacific Agrosystems and Sustainability into the Future: Vanuatu as a case study -- Section Two: Reviving the land and the sea -- Introduction: Knowledge applied-Reviving the land and the sea -- 5. The Badjao and the Sea: Indigenous entanglements with coastal resource management-The case of the 'settled' sea nomads in the Philippines -- 6. The Importance of Aboriginal Marine Park Management Concepts for Australia -- 7. Integrated Indigenous Management of Land and Marine Protected Areas in Teahupo`o (Tahiti, French Polynesia): A way to enhance ecological and cultural resilience -- 8. Indigenous Youth Responses to Water and Waste Management in Kuchuwa, Federated States of Micronesia -- Section Three: Local Responses to Climate Change -- Introduction: Knowledge contested-Local responses to climate change -- 9. Indigenous Responses to Environmental Challenges: Artificial islands and the challenges of relocation -- 10. The Future of the Federated States of Micronesia in the Era of Climate Change. 327 $a11. 'We Are Not Drowning': Pacific identity and cultural sustainability in the era of climate change -- 12. Negotiating Political Climate Change Agency in the Pacific Region -- Section Four: Pacific Lessons for Humanity -- Introduction: Knowledge adapted and shared-Pacific lessons for humanity -- 13. Collective Land Tenure Systems and Greenhouse Gas Mitigation among M?ori Farmers in Aotearoa New Zealand -- 14. Matriliny under Siege? Exploring the matrilineal descent system in a modernising Bougainville -- 15. Collective Action for Sustainable Development: A case study of a Tayal Indigenous community in Taiwan -- 16. M?ori and Pacific Islander Cultural, Educational and Economic Exchanges with the Mapuche of Southern Chile -- 17. Sumak Kawsay and Biodiversity Conflicts in the Galápagos Islands: A case study of the relationship between local fisherfolk, sea lions and state environmental discourses -- 18. The Ocean in the Anthropocene: Pacific perspectives -- Conclusion: Redefining progress in the Anthropocene-Pacific trajectories for global alternatives -- Bibliography. 330 1 $a"In the Pacific, as elsewhere, Indigenous communities live with the consequences of environmental mismanagement and over-exploitation but rarely benefit from the short-term economic profits such actions may generate within the global system. National and international policy frameworks ultimately rely on local community assent. Without effective local participation and partnership, these extremely imposed frameworks miss out on millennia of local observation and understanding and seldom deliver viable and sustained environmental, cultural and economic benefits at the local level. This collection argues that environmental sustainability, indigenous political empowerment and economic viability will succeed only by taking account of distinct local contexts and cultures. In this regard, these Pacific Indigenous case studies offer 'islands of hope' for all communities marginalised by increasingly intrusive--and increasingly rapid--technological changes and by global dietary, economic, political and military forces with whom they have no direct contact or influence." - taken from publisher website. 410 0$aPacific Series 606 $aHuman ecology$zPacific Area 615 0$aHuman ecology 700 $aD'Arcy$b Paul$0944905 701 $aKuan$b Daya Dakasi Da-Wei$01727666 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910733196003321 996 $aIslands of Hope$94135185 997 $aUNINA