translate English to French: (15) Subject to subsections (1) and (14), this section does not apply to a taxpayer’s matchable expenditure in respect of a right to receive production if (a) no portion of the expenditure can reasonably be considered to have been paid to another taxpayer, or to a person with whom the other taxpayer does not deal at arm’s length, to acquire the right from the other taxpayer and (i) the taxpayer’s expenditure cannot reasonably be considered to relate to a tax shelter or tax shelter investment (as defined in section 143.2) and none of the main purposes for making the expenditure is that the taxpayer, or a person with whom the taxpayer does not deal at arm’s length, obtain a tax benefit, or (ii) before the end of the taxation year in which the expenditure is made, the total of all amounts each of which is included in computing the taxpayer’s income for the year (other than any portion of such an amount that is the subject of a reserve claimed by the taxpayer for the year under this Act) in respect of the right to receive production to which the matchable expenditure relates exceeds 80% of the expenditure; or               (b) the expenditure is in respect of commissions or other expenses related to the issuance of an insurance policy for which all or a portion of a risk has been ceded to the taxpayer (in this paragraph referred to as the "reinsurer) and both the reinsurer and the person to whom the expenditure is made or is to be made are insurers subject to the supervision of (i) the Superintendent of Financial Institutions, in the case of an insurer that is required by law to report to the Superintendent of Financial Institutions, or 35 10
Impôt payable par le bénéficiaire d’un don de biens écosensibles . . . . . . . . . . . Impôt sur le revenu de personnes nonrésidentes provenant du Canada – intérêts Déduction et paiement de l’impôt – dispositions réglementaires réduisant le montant à déduire ou à retenir . . . . . . . . Restrictions au recouvrement . . . . . . . . . . Retenue d’impôt . . . . . . . . . . . . . . . . . . Définitions . . . . . . . . . . . . . . . . . . . . . . Ordonnance . . . . . . . . . . . . . . . . . . . . . . Communication de renseignements – organismes de bienfaisance enregistré . . . Prix de transfert – documentation ponctuelle . . . . . . . . . . . . . . . . . . . . . . Définitions . . . . . . . . . . . . . . . . . . . . . . Exercice . . . . . . . . . . . . . . . . . . . . . . . . Sociétés associées – contrôle simultané . . . Intérêts réputés sur actions privilégiées . . .