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Subject: was entered into or was permitted to remain outstanding gen. Не могу справиться с переводом фразы all or a portion of the debt or other obligation was entered into or was permitted to remain outstandingЭто взято из раздела 18.6 канадского закона о налоге на прибыль
http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-18.html Копирую фрагмент
o (c) the intermediary or a person that does not deal at arm’s length with the intermediary
(i) has an amount outstanding as or on account of a debt or other obligation to pay an amount to a particular non-resident person that is, in respect of the taxpayer, described in subparagraph (a)(i) of the definition “outstanding debts to specified non-residents” in subsection (5) that meets any of the following conditions (in this subsection and subsection (6.1) referred to as the “intermediary debt”):
(A) recourse in respect of the debt or other obligation is limited in whole or in part, either immediately or in the future and either absolutely or contingently, to the particular debt or other obligation, or
(B) it can reasonably be concluded that all or a portion of the particular amount became owing, or was permitted to remain owing, because
(I) all or a portion of the debt or other obligation ***was entered into or was permitted to remain outstanding***, or
(II) the intermediary anticipated that all or a portion of the debt or other obligation would become owing or remain outstanding, or… Буду очень признательна Вам за помощь.
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