taxman wants to catch its own bad apples

7/21/2019 Taxman wants to catch its own bad apples

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Fmemkm Qjvjeuj Mgjefy

Mgjefj ku rjvjeu kuFmemkm

Vhbcfctmtche Eh. =4446=>767

Vjptjlajr 14=; Tmgj = ho ?=

QJ[ZQE ACKV [H 9 - QJ[HZQEJQ BJVVHZLCVVCHE Ä9

Fmemkm Qjvjeuj MgjefyMgjefj ku rjvjeu ku Fmemkm Vjj njrjce / _hcr kmes fj khfuljet

Trhphsmb th9 Fmemkm Qjvjeuj MgjefyWj njrjay hoojr th sjbb th Njr Lmijsty tnj ]ujje ce rcgntho Fmemkm, ce mffhrkmefj wctn tnj tjrls mek fhekctchessjt hut njrjce, rjojrrjk th njrjce mek/hr mttmfnjk njrjth,tnj ghhks mek/hr sjrvcfjs bcstjk njrjce mek he meymttmfnjk snjjts mt tnj prcfj(s) sjt hut tnjrjohr.

Trhphsctche ä 9 b–Mgjefj ku rjvjeu ku Fmemkm Ehus hoorhes pmr bm prãsjetj kj vjekrj ä Vm Lmijstã bmQjcej ku Fnjo ku Fmemkm, je fheohrlctã mvjf bjsfhekctches ãehefãjs kmes bm prãsjetj cefbusjs pmrrãoãrjefj kmes bm prãsjetj jt/hu cefbusjs pmr rãoãrjefjmux meejxjs ihcetjs ä bm prãsjetj bjs acjes jt/hu

sjrvcfjs ãeulãrãs cfc sur thutj ojucbbj fc-meejxãj, mu(x)prcx cekcquã(s).Ackkjr–s Bjgmb Emlj mek Mkkrjss (jesurj tnj Ackkjr–s

fhlpbjtj bjgmb emlj cs prhpjrby sjt hut) Qmcshe shfcmbj jt mkrjssj ku Vhulcsscheemcrj(s–mssurjr quj bj ehl bãgmb mu fhlpbjt ku shulcsscheemcrj jstfhrrjftjljet cekcquã)

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX


XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXAckkjr cs rjquc rjk th ckjet c oy ajbhw tnj emlj mektc t bj ho tnj cekcvckumb mutnhrczjk th scge h e ajnmbo ho

tnj Ackkjr ‖ Vhulcss chee mcrj khct ckjetc o cjr fc-ams

bj ehl jt bj t ctr j kj b m pjr sh ee j mut hr csãj ä scg ejrmu ehl ku shul csscheemc rj

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXEmlj /Ehl XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX[ctbj/[ctrj XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXVcgemturj XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXKmtj (yyyy-ll-kk)/(mmmm-ll-ii)(XXXX)XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

[jbjpnhej Eh. ‖ Eh kj tãbãpnhej(XXXX)XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXOmx Eh. ‖ Eh kj tãbãfhpcjur XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXJ-lmcb mkkrjss ‖ Mkrjssj kj fhurrcjb

QJ]ZJV[ OHQ TQHTHVMB /KJLMEKJ KJ TQHTHVC[CHE[ctbj ‖ Vuijt Meheylhus FQM cetjremb ormuk mek lcsusj rjphrtceg bcejs

Vhbcfctmtche Eh. ‖ Eh kjb–cevctmtche

=4446=>767

Kmtj

(yyyy-ll-kk)(mmmm-ll-ii)

Vjptjlajr =:, 14=;

Vhbcfctmtche fbhsjs ‖ B–cevctmtche prjek oce he ‖ bj (yyyy-ll-kk)(mmmm-ll-ii)

Hfthajr 17, 14=;

mt ‖ ä 1944 T.L. / =; n

[clj zhej ‖ Ousjmunhrmcrj

JK[/NMJ Jmstjre Kmybcgnt[clj/ Njurj Mvmefãj kj b'Jst

Fhetrmftceg Mutnhrcty ‖ Muthrctã fhetrmftmetj

Emlj ‖ Ehl - Tnuheg By

Mkkrjss ‖ Mkrjssj - Vjj njrjce / _hcr kmes fj khfuljet

J-lmcb mkkrjss ‖ Mkrjssj kj fhurrcjb - Vjj njrjce / _hcrkmes fj khfuljet

[jbjpnhej Eh. ‖ Eh kj tãbãpnhej(?=6) 3:7-613=

Omx Eh. ‖ Eh kj tãbãfhpcjur(?=6) 3:7-??::

Kjstcemtche - Kjstcemtche

Vjj njrjce / _hcr kmes fj khfuljet

[NCV KHFZLJE[ FHE[MCEV M VJFZQC[SQJ]ZCQJLJE[.

BJ TQÃVJE[ KHFZLJE[ FHLTHQ[J ZEJJ^CGJEFJ JE LM[CÎQJ KJ VÃFZQC[Ã.






Vjptjlajr 14=; Tmgj 1 ho ?=

[MABJ HO FHE[JE[V

TMQ[ = GJEJQMB CEOHQLM[CHE

=.= CE[QHKZF[CHE

=.1 VZLLMQS

=.6 GBHVVMQS HO [JQLV

=.; KJAQCJOCEGV

=.;.= Hoocfj ho tnj Trhfurjljet Hlaukslme (HTH)

TMQ[ 1 ACKKJQ CEV[QZF[CHEV

1.= LMEKM[HQS QJ]ZCQJLJE[V

1.1 V[MEKMQK CEV[QZF[CHEV, FBMZVJV MEK FHEKC[CHEV

1.1.= QJ_CVCHEV [H V[MEKMQK CEV[QZF[CHEV 1446

1.6 VZALCVVCHE HO TQHTHVMBV

1.; FHLLZECFM[CHEV - VHBCFC[M[CHE TJQCHK

1.: FHE[QMF[CEG MZ[NHQC[S

1.? MLJEKLJE[V [H ACKKJQ–V TQHTHVMB

1.7 MTTBCFMABJ BMWV

1.> ACKKJQV– FHEOJQJEFJ

1.3 HT[CHEMB VC[J _CVC[

1.=4 LMEKM[HQS VC[J _CVC[

1.== AMVCV HO FMEMKM–V HWEJQVNCT HO CE[JBBJF[ZMB TQHTJQ[S

TMQ[ 6 TQHTHVMB TQJTMQM[CHE CEV[QZF[CHEV

6.= EZLAJQ HO FHTCJV

6.1 ACK OHQLM[

6.6 TQCHQC[S HO KHFZLJE[V OHQ QJ]ZJV[ OHQ TQHTHVMB

TMQ[ ; J_MBZM[CHE MEK VJBJF[CHE

;.= GJEJQMB

;.1 V[JTV CE [NJ J_MBZM[CHE TQHFJVV

TMQ[ : FJQ[COCFM[CHEV

TMQ[ ? VJFZQC[S, OCEMEFCMB MEK H[NJQ QJ]ZCQJLJE[V

?.= VJFZQC[S QJ]ZCQJLJE[V

?.1 OCEMEFCMB FMTMACBC[S

?.6 CEVZQMEFJ QJ]ZCQJLJE[V

?.; BCV[ HO TQHTHVJK VZAFHE[QMF[HQV

TMQ[ 7 LHKJB FHE[QMF[







Bcst ho Mttmfnljets Mttmfnljet =9 Lmekmthry Frctjrcm Mttmfnljet 19 Thcet Qmtjk Frctjrcm Mttmfnljet 69 Ocemefcmb Trhphsmb Mttmfnljet ;9 Fjrtcocfmtches rjqucrjk th aj sualcttjk m tclj ho ack fbhsceg

Mttmfnljet :9 Fjrtcocfmtches rjqucrjk th aj sualcttjk prchr th fhetrmft mwmrk

Bcst ho Meejxjs Meejx M9 Vtmtjljet ho Whr` Meejx A9 Amscs ho Tmyljet Meejx F9 Vjfurcty Qjqucrjljets Fnjf` Bcst (VQFB) Meejx K9 Fheockjetcmbcty Fjrtcocfmtche






Vjptjlajr 14=; Tmgj ; ho ?=

QJ]ZJV[ OHQ TQHTHVMB (QOT)

[ctbj9 Meheylhus FQM cetjremb ormuk mek lcsusj rjphrtceg bcejs

TMQ[ = GJEJQMB CEOHQLM[CHE

=.= CE[QHKZF[CHE

[nj shbcfctmtche cs kcvckjk ceth sjvje pmrts pbus mttmfnljets mek meejxjs, ms ohbbhws9

Tmrt = Gjejrmb Ceohrlmtche9 prhvckjs m gjejrmb kjsfrcptche ho tnj rjqucrjljet0

Tmrt 1 Ackkjr Cestruftches9 prhvckjs tnj cestruftches, fbmusjs mek fhekctches mppbcfmabj th tnj shbcfctmtche0

Tmrt 6 Trhphsmb Trjpmrmtche Cestruftches9 prhvckjs ackkjrs wctn cestruftches he nhw th prjpmrj tnjcr ack0

Tmrt ; Jvmbumtche mek Vjbjftche9 cekcfmtjs nhw tnj jvmbumtche wcbb aj fhekuftjk, tnj jvmbumtche frctjrcm tnmt lustaj mkkrjssjk ce tnj ack, mek tnj amscs ho sjbjftche0

Tmrt : Fjrtcocfmtches9 cefbukjs tnj fjrtcocfmtches th aj prhvckjk ay ackkjrs

Tmrt ? Vjfurcty, Ocemefcmb mek Htnjr Qjqucrjljets9 cefbukjs spjfcocf rjqucrjljets tnmt lust aj mkkrjssjk ayackkjrs0 mek

Tmrt 7 Lhkjb Fhetrmft9 cefbukjs tnj fbmusjs mek fhekctches mek mey meejxjs tnmt wcbb mppby th mey rjsubtcegfhetrmft.

[nj Mttmfnljets cefbukj9 Mttmfnljet =9 Lmekmthry Frctjrcm Mttmfnljet 19 Thcet Qmtjk Frctjrcm Mttmfnljet 69 Ocemefcmb Trhphsmb Mttmfnljet ;9 Fjrtcocfmtches rjqucrjk th aj sualcttjk mt tclj ho ack fbhsceg. Mttmfnljet :9 Fjrtcocfmtches rjqucrjk th aj sualcttjk prchr th fhetrmft mwmrk

[nj Meejxjs cefbukj9 Meejx M9 Vtmtjljet ho Whr` Meejx A9 Amscs ho Tmyljet Meejx F9 Vjfurcty Qjqucrjljets Fnjf` Bcst (VQFB) Meejx K9 Fheockjetcmbcty Fjrtcocfmtche






Vjptjlajr 14=; Tmgj : ho ?=

=.1 VZLLMQS

[nj FQM cs cetjrjstjk ce mfqucrceg sjrvcfjs ce supphrt ho tnj Cetjremb Ormuk Fhetrhb Trhgrml, tnj sjrvcfjs wcbb ajth prhvckj me cekjpjekjetby lmemgjk meheylhus thbb-orjj ‒nhtbcej“, me hebcej (wjasctj) mek lmcb rjphrtcegsjrvcfjs tnmt mrj mvmcbmabj th mbb FQM jlpbhyjjs, 1; nhurs m kmy, 7 kmys m wjj`.

[nj sjrvcfjs mrj rjqucrjk th ajgce ce Lmrfn 14=:.

=.6 GBHVVMQS HO [JQLV

[JQL KJOCEC[CHE

"Fmemkm", "Frhwe", "NjrLmijsty" hr "tnjGhvjreljet"

Qjojrs th Njr Lmijsty tnj ]ujje ce rcgnt ho Fmemkm ms rjprjsjetjk ay tnjFmemkm Qjvjeuj Mgjefy (FQM).

Fhetrmft hr [ncs Fhetrmft [nj Mrtcfbjs ho Mgrjjljet, tnj spjfcocjk gjejrmb fhekctches, meysuppbjljetmb gjejrmb fhekctches, meejxjs mek mey htnjr khfuljet spjfcocjkhr rjojrrjk th ms ohrlceg pmrt ho tnj Fhetrmft, mbb ms mljekjk ay mgrjjljetho tnj Tmrtcjs orhl tclj th tclj.

FQM Fmemkm Qjvjeuj MgjefyKmy/Lhetn/Sjmr Ohr purphsjs ho tjfnecfmb jvmbumtche, hej (=) lhetn snmbb jqumb m lceclul ho

=?.?7 acbbmabj kmys (m kmy jqumbs 7.: nhurs) mek hej (=) yjmr jqumbs mlceclul ho 144 acbbmabj kmys. Mey mkkctchemb acbbmabj kmys wctnce tnj smljyjmr wcbb eht cefrjmsj tnj jxpjrcjefj gmcejk ohr tnj purphsjs ho jvmbumtche.

KKT Kjbcvjrjk Kuty TmckJK[ Jmstjre Kmybcgnt [cljJevcrheljetmbbyTrjojrmabj Trhkufts mek sjrvcfjs tnmt nmvj m bjssjr hr rjkufjk joojft he nulme njmbtn

mek tnj jevcrheljet wnje fhlpmrjk wctn fhlpjtceg prhkufts hr sjrvcfjstnmt sjrvj tnj smlj purphsj. [nj fhlpmrcshe lmy fhesckjr rmw lmtjrcjbmfqucsctche, prhkuftche, lmeuomfturceg, pmf`mgceg, kcstrcautche, hpjrmtche,lmcetjemefj, kcsphsmb mek rj-usj ho tnj prhkuft hr sjrvcfj

JV[ Jmstjre Vtmekmrk [cljGrjje Trhkuft M prhkuft tnmt cs bjss nmrloub th tnj jevcrheljet tnrhugnhut cts bcojfyfbj tnme

tnj ejxt ajst mbtjremtcvj, nmvceg fnmrmftjrcstcfs cefbukceg, aut eht bclctjk thtnj ohbbhwceg9

• Qjfyfbmabj - bhfmb omfcbctcjs jxcst tnmt mrj fmpmabj ho rjfyfbceg tnjprhkuft mt tnj jek ho cts usjoub bcoj0

• Achkjgrmkmabj - wcbb eht tm`j m bheg tclj th kjfhlphsj ce bmekocbb0• Fhetmces rjfyfbjk lmtjrcmb (phst-fhesuljr rjfyfbjk fhetjet

prjojrrjk)0• Lceclmb pmf`mgceg (tm`j-amf` mek rjusj/rjfyfbceg ay tnj suppbcjr

prjojrrjk)0• Qjusmabj mek/hr fhetmces rjusmabj pmrts0

• Fhetmces eh hr lceclmb nmzmrkhus suastmefjs0• Trhkufjs ojwjr mek/hr bjss phbbutceg ay-prhkufts kurceglmeuomfturj, kcstrcautche, usj mek kcsphsmb0

• Trhkufjs tnj lceclmb mlhuet ho nmzmrkhus suastmefjs kurcegprhkuftche0 usj mek kcsphsmb0

• Lm`js joocfcjet usj ho rjshurfjs - m prhkuft tnmt usjs jejrgy, oujb hrwmtjr lhrj joocfcjetby hr tnmt usjs bjss pmpjr, ce` hr htnjr rjshurfjs0mek/hr






Vjptjlajr 14=; Tmgj ? ho ?=

[JQL KJOCEC[CHE

• Kurmabj - nms m bheg jfhehlcfmbby usjoub bcoj mek/hr fme ajjfhehlcfmbby rjpmcrjk hr upgrmkjk.

Bjgmb Emlj ljmes tnj emlj ho tnj fhlpmey, fhrphrmtche hr htnjr jetcty fhestctutjk ms mbjgmb pjrshe uekjr wncfn tncs pjrshe jxjrfcsjs cts rcgnts mek pjrohrls ctshabcgmtches.

Hpjrmtceg Emlj ljmes tnj emlj tnmt cs bjgmbby prhtjftjk mek usjk ce tnj fhursj ho ctsauscejss ay m fhlpmey, fhrphrmtche hr htnjr jetcty bjgmbby fhestctutjk ms mbjgmb pjrshe, hr ay tnj cekcvckumb.

Trhijft M sjt ho mftcvctcjs rjqucrjk th prhkufj fjrtmce kjocejk hutputs, hr thmffhlpbcsn spjfcocf ghmbs hr haijftcvjs, wctnce m kjocejk sfnjkubj mekrjshurfj aukgjt. M prhijft jxcsts heby ohr tnj kurmtche ho tclj rjqucrjk thfhlpbjtj cts stmtjk haijftcvjs.

Trhphsmb M shbcfctjk sualcssche ay hej pmrty th suppby fjrtmce ghhks hr sjrvcfjs. [njwhrk ‒prhphsmb“ cs usjk cetjrfnmegjmaby wctn ‒ack“

QOT Qjqujst ohr TrhphsmbVhbcfctmtche Me mft hr cestmefj ho rjqujstceg prhphsmbs/acks he spjfcocf prhkufts mek/hr

sjrvcfjs. Vhurfj M pjrshe wnh rjphrts me mbbjgmtche th tnj meheylhus FQM cetjremb ormuk mek

lcsusj rjphrtceg bcej. VHW Vtmtjljet ho Whr`

Vustmcemabj Kjvjbhpljet Me cetjremtchembby rjfhgeczjk fhefjpt tnmt jlahkcjs shfcmb, jfhehlcf mekjevcrheljetmb kcljesches. Ct rjfhgeczjs tnj omft tnmt m njmbtny jfhehlyfhetrcautjs th qumbcty ho bcoj, wncfn mrj ahtn frctcfmbby kjpjekjet he tnjprhtjftche ho mcr, bmek, wmtjr mek jfhsystjls tnmt tnjsj rjshurfjs supphrt.[nj fhefjpt cs cetjrgjejrmtchemb, jesurceg tnmt tnj mftches ho hej gjejrmtchekh eht fhlprhlcsj tnj macbcty ho outurj gjejrmtches th nmvj me jqumb qumbctyho bcoj.

[jekjrceg Mutnhrcty Fmemkm Qjvjeuj Mgjefy

_HF9 _hbmtcbj HrgmecfFhlphueks

M grhup ho fhllhe cekustrcmb mek nhusjnhbk fnjlcfmbs tnmt jvmphrmtj hrvhbmtcbczj, wnje jxphsjk th mcr. _HFs mrj usjk ms fbjmeceg mek bcqujoycegmgjets ce oujbs, kjgrjmsjrs, shbvjets, phbcsnjs, fhsljtcfs, mek kry fbjmecegshbutches.

=.; KJAQCJOCEGV

Ackkjrs lmy rjqujst m kjarcjoceg he tnj rjsubts ho tnj shbcfctmtche prhfjss. Ackkjrs snhubk lm`j tnj rjqujst thtnj Fhetrmftceg Mutnhrcty wctnce tje (=4) fmbjekmr kmys ho rjfjcpt ho tnj rjsubts ho tnj shbcfctmtche prhfjss. [njkjarcjoceg lmy aj ce wrctceg, ay tjbjpnhej hr ce pjrshe.

=.;.= Hoocfj ho tnj Trhfurjljet Hlaukslme (HTH)

[nj Hoocfj ho tnj Trhfurjljet Hlaukslme (HTH) wms jstmabcsnjk ay tnj Ghvjreljet ho Fmemkm th prhvckj me

cekjpjekjet mvjeuj ohr suppbcjrs th rmcsj fhlpbmcets rjgmrkceg tnj mwmrk ho fhetrmfts uekjr $1:,444 ohr ghhksmek uekjr $=44,444 ohr sjrvcfjs. Co yhu nmvj cssujs hr fhefjres rjgmrkceg tnj shbcfctmtche, yhu nmvj tnj hptche hormcsceg tnjl wctn tnj FQM, hr, yhu lmy nmvj tnj hptche ho rmcsceg tnjl wctn tnj HTH kjpjekceg uphe tnj emturjho tnj fhlpbmcet. Shu lmy fhetmft tnj HTH ay tjbjpnhej mt =->??-76;-:=?3 hr ay j-lmcb mtahm.hphDahm.hph.gf.fm. Shu fme mbsh hatmce lhrj ceohrlmtche he tnj HTH sjrvcfjs mvmcbmabj th yhu mt tnjcrwjasctj mt www.hph-ahm.gf.fm.







TMQ[ 1 ACKKJQ CEV[QZF[CHEV

1.= LMEKM[HQS QJ]ZCQJLJE[V

Wnjrjvjr tnj whrks ‒snmbb“, ‒lust“ mek ‒wcbb“ mppjmr ce tncs khfuljet hr mey rjbmtjk khfuljet ohrlceg m pmrt

njrjho, tnj ctjl ajceg kjsfrcajk cs m lmekmthry rjqucrjljet.

Omcburj th fhlpby hr kjlhestrmtj fhlpbcmefj wctn m lmekmthry rjqucrjljet wcbb rjekjr tnj ack ehe-rjsphescvjmek tnj ack wcbb eht aj fhesckjrjk ourtnjr.

1.1 V[MEKMQK CEV[QZF[CHEV, FBMZVJV MEK FHEKC[CHEV

Mbb cestruftches, fbmusjs mek fhekctches ckjetcocjk ce tnj shbcfctmtche ay eulajr, kmtj mek tctbj mrj sjt hut ce tnjVtmekmrk Mfqucsctche Fbmusjs mek Fhekctches Lmeumb cssujk ay Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Fmemkm(TWGVF). [nj Lmeumb cs mvmcbmabj he tnj TWGVF Wjasctj9 nttps9//auymeksjbb.gf.fm/phbcfy-mek-guckjbcejs/stmekmrk-mfqucsctche-fbmusjs-mek-fhekctches-lmeumb .

Ackkjrs wnh sualct m ack mgrjj th aj ahuek ay tnj cestruftches, fbmusjs mek fhekctches ho tncs shbcfctmtche mekmffjpt tnj fbmusjs mek fhekctches ho tnj rjsubtceg fhetrmft.

1.1.= QJ_CVCHEV [H V[MEKMQK CEV[QZF[CHEV 1446

[nj 1446 (14=6-4?-4=) Vtmekmrk Cestruftches - Ghhks hr Vjrvcfjs ‖ Fhlpjtctcvj Qjqucrjljets ms rjvcsjk njrjce,mrj cefhrphrmtjk ay rjojrjefj ceth mek ohrl pmrt ho tnj shbcfctmtche.

Vjftche 4= tctbjk ‒Fhkj ho Fhekuft mek Fjrtcocfmtches ‖ Ack“, cs rjvcsjk ms ohbbhws9

Vuasjftche = cs njrjay kjbjtjk ce cts jetcrjty mek rjpbmfjk wctn9

=. Ackkjrs lust rjsphek th ack shbcfctmtches ce me nhejst, omcr mek fhlprjnjescvj lmeejr, mffurmtjby rjobjfttnjcr fmpmfcty th smtcsoy tnj rjqucrjljets stcpubmtjk ce tnj ack shbcfctmtche mek rjsubtceg fhetrmft, sualctacks mek jetjr ceth fhetrmfts heby co tnjy wcbb oubocbb mbb habcgmtches ho tnj Fhetrmft. [h jesurj omcrejss,hpjeejss mek trmespmrjefy ce tnj prhfurjljet prhfjss, tnj ohbbhwceg mftcvctcjs mrj prhncactjk9

m. pmyljet ho m fhetcegjefy ojj th m pjrshe th wnhl tnj Bhaayceg Mft (=3>:, f. ;; (;tn Vupp.))

mppbcjs0a. fhrruptche, fhbbusche, ack-rcggceg hr mey htnjr metc-fhlpjtctcvj mftcvcty ce tnj prhfurjljet prhfjss.

Vuasjftche ;, kjbjtj rjojrjefj th9 (Fhesjet th m Frclcemb Qjfhrk _jrcocfmtche ohrl - TWGVF-[TVGF 113) mekrjpbmfj wctn9 (Fhesjet th m Frclcemb Qjfhrk _jrcocfmtche ohrl).

Vjftche 41 tctbjk ‒Trhfurjljet Auscejss Eulajr“, cs njrjay kjbjtjk ce cts jetcrjty mek rjpbmfjk wctn9

Vuppbcjrs snhubk hatmce m Auscejss Eulajr (AE) ajohrj fhetrmft mwmrk. Vuppbcjrs lmy rjgcstjr ohr m AE hebcej mtnttp9//www.frm-mrf.gf.fm/tx/asess/tpfs/ae-ej/ljeu-jeg.ntlb .

Vjftche 46 tctbjk ‒Vtmekmrk Cestruftches, Fbmusjs mek Fhekctches“, ‒Tursumet th tnj Kjpmrtljet ho Tuabcf Whr`smek Ghvjreljet Vjrvcfjs Mft (V.F. =33?, f.=?),“ cs njrjay kjbjtjk.

Vjftche 4: tctbjk ‒Vualcssche ho Acks“, pmrmgrmpn 1 (k) cs kjbjtjk ce cts jetcrjty mek rjpbmfjk wctn tnj

ohbbhwceg9 ‒(k) sjek cts ack heby th tnj Fmemkm Qjvjeuj Mgjefy Ack Qjfjcvceg Zect hr th tnj mkkrjss spjfcocjk cetnj shbcfctmtche ce Vjftche 1.6.“

Vjftche 4?, tctbjk ‒Bmtj Acks“, rjojrjefj th “TWGVF“ cs njrjay kjbjtjk mek rjpbmfjk wctn FQM.

Vjftche 47 tctbjk ‒Kjbmyjk Acks“, mbb rjojrjefjs th ‒TWGVF“ mrj njrjay kjbjtjk mek rjpbmfjk wctn ‒FQM“.

Vjftche 4> tctbjk ‒[rmeslcssche ay Omfsclcbj“, tncs sjftche cs eht mppbcfmabj th tncs shbcfctmtche mek cs njrjaykjbjtjk.

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Vjptjlajr 14=; Tmgj > ho ?=

Vjftche == tctbjk ‒Qcgnts ho Fmemkm“, mkk tnj ohbbhwceg9

n) mffjpt, hr wmcvj, m ehe-lmtjrcmb jrrhr ho ohrl ce m Ackkjr–s prhphsmb hr, wnjrj prmftcfmb th kh sh, rjqujst mAckkjr th fhrrjft m ehe-lmtjrcmb jrrhr ho ohrl ce tnj Ackkjr–s prhphsmb prhvckjk tnjrj cs eh fnmegj ce tnj prcfjquhtjk0

c) mwmrk lhrj tnme hej fhetrmft ohr tnj rjqucrjljet co ct cs kjtjrlcejk tnmt eh scegbj prhphsmb smtcsocjs tnjprhijft haijftcvjs0 mek i) rjtmce mbb prhphsmbs sualcttjk ce rjsphesj th tncs ack shbcfctmtche.

Vjftche =1 tctbjk ‒Qjijftche ho Ack“, kjbjtj suasjftches =(m) mek =(a) ce tnjcr jetcrjty.

Vjftche =7 tctbjk ‒Ihcet _jeturj“ kjbjtj ce cts jetcrjty mek rjpbmfj wctn tnj ohbbhwceg9

=7 Ihcet _jeturj

=. Ackkjrs wnh ack ms m fhetrmftumb ihcet vjeturj snmbb fbjmrby cekcfmtj ce tnjcr ack sualcssche (ce Mttmfnljet ;)tnmt tnjy mrj ackkceg ms m fhetrmftumb ihcet vjeturj mek snmbb prhvckj tnj ohbbhwceg ceohrlmtche.

m) tnj emlj ho tnj fhetrmftumb ihcet vjeturj0a) tnj emlj ho jmfn ljlajr ho tnj fhetrmftumb ihcet vjeturj0f) tnj Trhfurjljet Auscejss Eulajr ho jmfn ljlajr ho tnj fhetrmftumb ihcet vjeturj0

k) m fjrtcocfmtche scgejk ay jmfn ljlajr ho tnj ihcet vjeturj rjprjsjetceg mek wmrrmetceg9(c) tnj emlj ho tnj ihcet vjeturj (co mppbcfmabj)0

(cc) tnj ljlajrs ho tnj ihcet vjeturj0

(ccc) tnj Auscejss Eulajrs (AE) ho jmfn ljlajr ho tnj ihcet vjeturj0

(cv) tnj joojftcvj kmtj ho ohrlmtche ho tnj ihcet vjeturj0

(v) tnmt tnj ihcet vjeturj fhetceujs th aj ce joojft ms ho tnj kmtj ho tnj ack sualcssche0 mek

(vc) tnmt jmfn ljlajr ho tnj ihcet vjeturj nms mpphcetjk mek grmetjk oubb mutnhrcty th tnj spjfcocjkljlajr ho tnj ihcet vjeturj (tnj "Bjmk Ljlajr") th mft he ajnmbo ho mbb ljlajrs ms ctsrjprjsjetmtcvj ohr tnj purphsjs ho jxjfutceg khfuljetmtche rjbmtceg th tnj Fhetrmft cssujksuasjqujet th fhetrmft mwmrk (co tnj ihcet vjeturj cs mwmrkjk m fhetrmft), cefbukceg aut ehtbclctjk th Fhetrmft Mljekljets mek [ms` Mutnhrczmtches.

j) tnj emlj ho tnj rjprjsjetmtcvj ho tnj ihcet vjeturj (tnj "Bjmk Ljlajr"), c.j. tnj ljlajr fnhsje aytnj htnjr ljlajrs th mft he tnjcr ajnmbo.

1. Ehtwctnstmekceg tnmt tnj ihcet vjeturj ljlajrs nmvj mpphcetjk hej ho tnj ljlajrs ho tnj ihcet vjeturj thmft ms tnj rjprjsjetmtcvj ho tnj ihcet vjeturj, tnj ack cefbukceg mey fjrtcocfmtches th aj sualcttjk ms pmrt hotnj ack, ms wjbb ms mey rjsubtceg fhetrmft lust aj scgejk ay mbb tnj ljlajrs ho tnj ihcet vjeturj.

6. Co m fhetrmft cs mwmrkjk th m ihcet vjeturj, mbb ljlajrs ho tnj ihcet vjeturj wcbb aj ihcetby mek sjvjrmbby hrshbckmrcby bcmabj ohr tnj pjrohrlmefj ho mey rjsubtceg fhetrmft.

;. Ce tnj fmsj ho m fhetrmftumb ihcet vjeturj, eh kcsputj, fbmcl hr mftche ohr kmlmgjs, wnjtnjr amsjk cefhetrmft, hr ce thrt, hr mey htnjr tnjhry ho bmw, nhwshjvjr mrcsceg orhl tnj Qjqujst ohr Trhphsmb, Fhetrmft,hr mey htnjr rjbmtjk hr suasjqujetby cssujk khfuljets cefbukceg wctnhut bclctmtche [ms` Mutnhrczmtches,Fhetrmft mljekljets lmy aj fhlljefjk, hr arhugnt mgmcest tnj FQM, cefbukceg wctnhut bclctmtche mey

ho cts hoocfjrs, jlpbhyjjs hr mgjets uebjss jmfn ljlajr ho tnj ihcet vjeturj cs m pmrty th sufn kcsputj,fbmcl, hr mftche (ms tnj fmsj lmy aj).

:. [nj Ackkjr snmbb hatmce tnj prchr wrcttje mpprhvmb ho tnj Fhetrmftceg Mutnhrcty th mey fnmegj ce tnjljlajrsncp ho m fhetrmftumb ihcet vjeturj motjr ack sualcssche. Mey fnmegj ce tnj ljlajrsncp ho mfhetrmftumb ihcet vjeturj motjr ack sualcssche wctnhut tnj prchr wrcttje mpprhvmb ho tnj Fhetrmftceg Mutnhrcty snmbb rjsubt ce jbclcemtche ho tnj ack hr co sufn fnmegj hffurs motjr fhetrmft mwmrk snmbb ajkjjljk th aj kjomubt uekjr tnj Fhetrmft.






Vjptjlajr 14=; Tmgj =4 ho ?=

Omx Eulajr9 (?=6) 3:7-??::

J-lmcb mkkrjss9 Tnuheg.ByDfrm-mrf.gf.fm

1.? MLJEKLJE[V [H ACKKJQ–V TQHTHVMB

Ehtwctnstmekceg tnj Qcgnts ho Fmemkm, mljekljets th tnj Ackkjr–s prhphsmb wcbb eht aj mffjptjk motjr tnj QOTfbhsceg kmtj mek tclj.

1.7 MTTBCFMABJ BMWV

Mey rjsubtceg fhetrmft snmbb aj cetjrprjtjk mek ghvjrejk, mek tnj rjbmtches ajtwjje tnj pmrtcjs kjtjrlcejk, ay tnjbmws ce ohrfj ce Hetmrch.

[nj Ackkjr lmy, mt cts kcsfrjtche, suastctutj tnj mppbcfmabj bmws ho m Fmemkcme prhvcefj hr tjrrcthry ho cts fnhcfjwctnhut moojftceg tnj vmbckcty ho cts ack, ay kjbjtceg tnj emlj ho tnj Fmemkcme prhvcefj hr tjrrcthry spjfcocjk mekcesjrtceg tnj emlj ho tnj Fmemkcme prhvcefj hr tjrrcthry ho cts fnhcfj. Co eh fnmegj cs lmkj, ct mf`ehwbjkgjs tnmttnj mppbcfmabj bmws spjfcocjk mrj mffjptmabj th tnj Ackkjr.






Vjptjlajr 14=; Tmgj == ho ?=

TMQ[ 6 TQHTHVMB TQJTMQM[CHE CEV[QZF[CHEV

FQM rjqujsts tnmt ackkjrs prhvckj tnjcr ack ce sjpmrmtjby ahuek sjftches ms ohbbhws9

Vjftche C [jfnecfmb Trhphsmb

[nj tjfnecfmb prhphsmb snhubk kjlhestrmtj tnj Ackkjr–s uekjrstmekceg ho tnj rjqucrjljets ho tnj Vtmtjljet ho Whr` mekjxpbmce nhw tnjy wcbb ljjt tnj lmekmthry mek phcet-rmtjk frctjrcm kjtmcbjk ce Mttmfnljets = mek 1 rjspjftcvjby. Ackkjrssnhubk kjlhestrmtj tnjcr fmpmacbcty ohr meheylhus FQM cetjremb ormuk mek lcsusj rjphrtceg bcejs ce m tnhrhugn, fhefcsjmek fbjmr lmeejr ohr fmrryceg hut tnj whr`.

[nj tjfnecfmb prhphsmb snhubk mkkrjss fbjmrby mek ce suoocfcjet kjptn tnj ctjls tnmt mrj suaijft th tnj jvmbumtche frctjrcm.Vclpby rjpjmtceg tnj stmtjljet fhetmcejk ce tnj shbcfctmtche cs eht suoocfcjet. Ce hrkjr th omfcbctmtj tnj jvmbumtche ho tnj ack,Fmemkm rjqujsts tnmt ackkjrs mkkrjss mek prjsjet thpcfs ce tnj hrkjr ho tnj jvmbumtche frctjrcm uekjr tnj smlj njmkcegs.[h mvhck kupbcfmtche, ackkjrs lmy rjojr th kcoojrjet sjftches ho tnjcr acks ay ckjetcoyceg tnj spjfcocf pmrmgrmpn mek pmgjeulajr wnjrj tnj suaijft thpcf nms mbrjmky ajje mkkrjssjk.

[nj Ackkjr lust fhlpbjtj mek scge tnj orhet pmgj (pmgj =) ho tnj QOT mek rjture ct wctn tnjcr

sualcttjk prhphsmb. [nj Ackkjr–s fhlpbjtj bjgmb emlj lust aj prhpjrby sjt hut he tnj orhetpmgj.

Vjftche CC Ocemefcmb Trhphsmb

[nj Ackkjr snmbb prhvckj prcfjs ohr tnj sjrvcfjs rjqujstjk ce tnj Vtmtjljet ho Whr`, usceg tnj ohrlmt hutbcejk ce Mttmfnljet 69 Ocemefcmb Trhphsmb. [nj thtmb mlhuet ho Mppbcfmabj [mxjs lust aj snhwe sjpmrmtjby, co mppbcfmabj.

Trcfjs lust mppjmr ce tnj ocemefcmb prhphsmb heby. Trcfceg ceohrlmtche lust eht aj cekcfmtjk ce mey htnjr sjftche ho tnjprhphsmb.

Jxfnmeg j Qmtj Obuftumtche Qcs` Lctcgmtche

[nj rjqucrjljet khjs eht prhvckj ohr jxfnmegj rmtj obuftumtche prhtjftche. Mey rjqujst ohr jxfnmegj rmtj obuftumtcheprhtjftche wcbb eht aj fhesckjrjk.

Vjftche CCC Fjrtcocfmtches

Tbjmsj rjojr th Tmrt : ‒Fjrtcocfmtches“ ho tncs khfuljet ohr lhrj kjtmcbs he tnj fjrtcocfmtches tnmt mrj rjqucrjk ohr tncsshbcfctmtche.

6.= EZLAJQ HO FHTCJV

[nj Ackkjr cs rjqujstjk th sualct tnj ohbbhwceg eulajr ho prcetjk mek shot fhpcjs ho tnj sjpmrmtjby ahueksjftches ms ohbbhws9

VJF[CHELMV[JQ

(NMQK FHTS)EZLAJQ HO VHO[FHTCJV FK-QHL,K_K hr ZVA Vtcf`

[jfnecfmb Trhphsmb = =Ocemefcmb Trhphsmb = =Fjrtcocfmtches = =Vupphrtceg Ceohrlmtche = =







[nj shot fhpcjs lust aj prhvckjk ce m ohrlmt tnmt cs fhlpmtcabj wctn9

Lcfrhshot Hoocfj 14=4

Vupphrtceg ceohrlmtche mek fjrtcocfmtches fme aj prhvckjk ce Mkhaj TKO ohrlmt.

[nj lmstjr fhpy (hej hrcgcemb nmrk fhpy) lust aj fbjmrby bmajbbjk mek fhetmce hrcgcemb scgemturjs. Co tnjrj cs mkcsfrjpmefy ajtwjje tnj whrkceg ho tnj shot fhpy mek tnj prcetjk fhpy, tnj whrkceg ho tnj lmstjr fhpy wcbb nmvjprchrcty hvjr tnj whrkceg ho tnj shot fhpy.

[nj ocemefcmb prhphsmb lust aj prhvckjk he m sjpmrmtj FK-QHL, K_K hr ZVA stcf`.

6.1 ACK OHQLM[

FQM rjqujsts tnmt tnj Ackkjr ohbbhw tnj ohrlmt cestruftches kjsfrcajk ajbhw ce tnj prjpmrmtche ho tnjcr ack9

Zsj rjfyfbjk-ocarj fhetjet pmpjr mek twh-sckjk prcetceg. Qjkuftche ce tnj sczj ho khfuljets wcbbfhetrcautj th FQM–s sustmcemabj kjvjbhpljet cectcmtcvjs mek rjkufj wmstj0

Zsj >.: cefn x == cefn (hr jqucvmbjet ljtrcf kcljesches) ahek pmpjr mek mvhck tnj usj ho fhbhur mekgbhssy ohrlmts

Zsj m eulajrceg systjl fhrrjsphekceg th tnmt ho tnj QOT mek Vtmtjljet ho Whr`. Mbb rjojrjefjs thkjsfrcptcvj lmtjrcmb, tjfnecfmb lmeumbs mek arhfnurjs snhubk aj cefbukjk ce tnj ackkjr–s prhphsmb.

Vustmcemabj Kjvjbhpljet

FQM Lmtjrcjb Lmemgjljet phbcfy rjqucrjs tnmt fhetrmftceg aj fhekuftjk ce m lmeejr tnmt wcbb jesurj tnj prj-jlcejefj ho hpjrmtchemb rjqucrjljets mek fhlpby wctn cetjremtchemb trmkj mgrjjljets. Ct mbsh rjqucrjs tnmtfhetrmftceg supphrt emtchemb FQM haijftcvjs, sufn ms prhtjftche ho tnj jevcrheljet.

Ce supphrt ho tnj FQM Vustmcemabj Kjvjbhpljet (VK) Vtrmtjgy, tnj Mgjefy cs fhllcttjk th9

Fmrryceg hut cts lmekmtj ce m lmeejr fhescstjet wctn tnj prcefcpbjs ho sustmcemabj kjvjbhpljet (VK) mekth prhlhtj VK hpphrtuectcjs mek habcgmtches wctn rjspjft th jfhehlcf grhwtn, shfcmb wjbb-ajceg, mek m

njmbtny jevcrheljet. Hpphrtuectcjs mek fhhpjrmtcvj joohrts rjbmtjk th VK wcbb aj supphrtjk mekjefhurmgjk tnrhugnhut tnj fhetrmft pjrchk0 mek

[nj purfnmsj ho grjje prhkufts mek sjrvcfjs tnmt mrj ho jqumb hr ajttjr pjrohrlmefj mek qumbcty wnjrjmvmcbmabj mek fhst joojftcvj.

Ct cs tnj phbcfy ho tnj FQM th9

Kjlhestrmtj bjmkjrsncp mek fhllctljet th VK0 mek rmcsj tnj bjvjb ho lmemgjljet mek jlpbhyjjcevhbvjljet mek supphrt ohr VK0

Fhlluecfmtj hur VK fhllctljet mek aj mffhuetmabj th tnj puabcf0

Mssjss tnj jfhehlcf, shfcmb, mek jevcrheljetmb joojfts ho hur prhgrmls, phbcfcjs mek pbmes bjmkceg thcetjgrmtjk mek ceohrljk kjfcsche-lm`ceg0 mek bjvjrmgj sustmcemabj kjvjbhpljet th jemabj joocfcjet mekceehvmtcvj prhgrml kjbcvjry0

Lhecthr, ljmsurj, mek rjphrt he hur VK prhgrjss0

Jenmefj pmrtejrsncps wctn fbcjets mek pmrtejrs th supphrt snmrjk rjsphescacbcty mek fhhpjrmtche ohr VKhaijftcvjs0 mek

Qjkufj wmstj, jesurj joocfcjet usj ho rjshurfjs, mek fhlpby wctn jevcrheljetmb bjgcsbmtche rjsubtceg cejevcrheljetmb stjwmrksncp.







6.6 TQCHQC[S HO KHFZLJE[V OHQ QJ]ZJV[ OHQ TQHTHVMB

[nj khfuljets bcstjk ajbhw ohrl pmrt ho mek mrj cefhrphrmtjk ceth tncs Qjqujst ohr Trhphsmb.

Co tnjrj cs mey fheobcft hr cefhescstjefy ajtwjje tnj whrkceg ho mey khfuljets tnmt mppjmr he tnj bcst, tnj whrkcegho tnj khfuljet tnmt ocrst mppjmrs he tnj bcst snmbb tm`j prjfjkjefj hvjr tnj whrkceg ho mey khfuljet tnmtsuasjqujetby mppjmrs he tnj bcst.

m) [ncs Qjqujst ohr Trhphsmb mek Mttmfnljets =-:, mek mey mljekljets0 jxfbukceg Tmrt 7 Lhkjb Fhetrmft mek Meejxjs M th K0

a) Vtmekmrk Cestruftches 1446, (14=6-4?-4=) Ghhks hr Vjrvcfjs ‖ Fhlpjtctcvj Qjqucrjljets ms mljekjk cesjftche 1.1 ho tncs QOT0

f) Tmrt 7 ‖ Lhkjb Fhetrmft0

k) Gjejrmb Fhekctches 146:, (14=6-4?-17), Gjejrmb Fhekctches ‖ Ncgnjr Fhlpbjxcty - Vjrvcfjs) ms mljekjk cetnj Lhkjb Fhetrmft ce Vjftche 7.7 ho tnj QOT0

j) Meejx M ‖ Vtmtjljet ho Whr` mek mey mttmfnljets0

o) Meejx A ‖ Amscs ho Tmyljet

g) Meejx F ‖ Vjfurcty Qjqucrjljets Fnjf` Bcst (VFQB)0

n) Meejx K ‖ Fheockjetcmbcty Fjrtcocfmtche.






Vjptjlajr 14=; Tmgj =; ho ?=

TMQ[ ; J_MBZM[CHE MEK VJBJF[CHE

;.= GJEJQMB

M fhllcttjj fhlphsjk ho rjprjsjetmtcvjs ho FQM wcbb jvmbumtj tnj prhphsmbs he ajnmbo ho tnj Mgjefy. [nj

sjrvcfjs ho cekjpjekjet fhesubtmets lmy aj fmbbjk uphe th msscst ce tnj jvmbumtche ho, hr ce tnj vmbckmtche ho,spjfcocf mspjfts ho tnj shbutche prhphsjk. FQM rjsjrvjs tnj rcgnt th jegmgj mey cekjpjekjet fhesubtmet, hr usjmey Ghvjreljet rjshurfjs, wncfn ct kjjls ejfjssmry th jvmbumtj mey prhphsmb.

Trhphsmbs wcbb aj jvmbumtjk ce mffhrkmefj wctn tnj jvmbumtche frctjrcm ckjetcocjk ce Mttmfnljets = mek 1 mek cefheiueftche wctn tnj Vtmtjljet ho Whr` (VHW). Ackkjrs mrj jefhurmgjk th mkkrjss tnjsj frctjrcm ce suoocfcjetkjptn ce tnjcr prhphsmbs th pjrlct m oubb jvmbumtche ho tnjcr prhphsmbs. [nj heus cs he tnj Ackkjr th kjlhestrmtjtnmt ct ljjts tnj rjqucrjljets spjfcocjk ce tnj shbcfctmtche.

Ackkjrs mrj mkvcsjk tnmt heby bcstceg jxpjrcjefj wctnhut prhvckceg mey supphrtceg ceohrlmtche th kjsfrcaj wnjrjmek nhw sufn jxpjrcjefj wms hatmcejk wcbb eht aj fhesckjrjk th aj kjlhestrmtjk ohr tnj purphsj ho tnjjvmbumtche. [nj Ackkjr snhubk eht mssulj tnmt tnj jvmbumtche tjml cs ejfjssmrcby fhgeczmet ho hr `ehwbjkgjmabjmahut tnj jxpjrcjefj mek fmpmacbctcjs ho tnj Ackkjr hr mey ho tnj prhphsjk rjshurfj(s)0 ms sufn, mey rjbjvmetjxpjrcjefj lust aj kjlhestrmtjk ce tnj Ackkjrs– wrcttje prhphsmb.

Fmemkm wcbb jvmbumtj tnj ack heby he tnj khfuljetmtche prhvckjk ms pmrt ho tnj ack. Qjojrjefjs ce m ack thmkkctchemb ceohrlmtche eht sualcttjk wctn tnj ack, sufn ms wjasctj mkkrjssjs wnjrj mkkctchemb ceohrlmtche fme ajohuek hr tjfnecfmb lmeumbs hr arhfnurjs eht sualcttjk wctn tnj ack wcbb eht aj fhesckjrjk ce tnj jvmbumtche ho tnjack.

;.1 V[JTV CE [NJ J_MBZM[CHE TQHFJVV

[nj sjbjftche prhfjss th kjtjrlcej tnj suffjssoub Ackkjr wcbb aj fmrrcjk hut ms ohbbhws9

Ehtwctnstmekceg Vtjps = mek 1 ajbhw, ce hrkjr th jxpjkctj tnj jvmbumtche prhfjss, FQM rjsjrvjs tnj rcgnt thfhekuft Vtjp 6 - Jvmbumtche ho Ocemefcmb Trhphsmbs fhefurrjetby wctn Vtjps = mek 1. Vnhubk FQM jbjft th fhekuftVtjp 6 prchr th tnj fhlpbjtche ho Vtjp 1, tnj ceohrlmtche ce tnj Ocemefcmb Trhphsmb wcbb eht aj kcsfbhsjk th tnj tjmljvmbumtceg tnj lmekmthry mek rmtjk sjftches uetcb tnj fhlpbjtche ho Vtjps = mek 1. Nhwjvjr, co tnj Fhetrmftceg Mutnhrcty cs mabj th msfjrtmce tnmt m prhphsmb cs ehe-rjsphescvj ay vcrtuj ho cefhlpbjtj ceohrlmtche hr me jrrhr ce

tnj ocemefcmb prhphsmb, tnj Fhetrmftceg Mutnhrcty wcbb mkvcsj tnj tjml jvmbumtceg tnj lmekmthry mek rmtjk sjftchestnmt tnj prhphsmb cs eht fhlpbcmet mek snhubk eh bhegjr aj fhesckjrjk. [nj fhefurrjet jvmbumtche ho tnj ocemefcmbprhphsmb khjs eht ce mey wmy fhestruj fhlpbcmefj ce Vtjps = mek 1 kjspctj tnj stmtjljet "Mbb acks ljjtceg tnjlceclul tnrjsnhbks ce Vtjp 1 wcbb prhfjjk th Vtjp 6".

Tbjmsj ehtj tnmt mbb eulajrs mek ocgurjs usjk ce tnj Thcet-Qmtjk mek Ocemefcmb Jvmbumtche wcbb aj rhuekjk th twh kjfclmb pbmfjs.

V[JT = ‖ J_MBZM[CHE MGMCEV[ LMEKM[HQS FQC[JQCM

Mbb acks wcbb aj jvmbumtjk th kjtjrlcej co tnj lmekmthry rjqucrjljets kjtmcbjk ce Mttmfnljet = ‒LmekmthryFrctjrcm“ nmvj ajje ljt. Heby tnhsj acks ljjtceg MBB lmekmthry rjqucrjljets wcbb tnje aj jvmbumtjk cemffhrkmefj wctn Vtjp 1 ajbhw.

V[JT 1 ‖ J_MBZM[CHE MGMCEV[ THCE[-QM[JK FQC[JQCM

Mbb acks ljjtceg tnj frctjrcm orhl Vtjp = wcbb aj jvmbumtjk mek sfhrjk, ce mffhrkmefj wctn tnj phcet-rmtjk frctjrcmkjtmcbjk ce Mttmfnljet 1 ‒Thcet-Qmtjk Frctjrcm“, th kjtjrlcej tnj Ackkjr–s [htmb [jfnecfmb Ljrct Vfhrj. Mbb acksljjtceg tnj lceclul tnrjsnhbks ce Vtjp 1 wcbb prhfjjk th Vtjp 6.

V[JT 6 ‖ J_MBZM[CHE HO OCEMEFCMB TQHTHVMBV

Heby tjfnecfmbby fhlpbcmet acks ljjtceg mbb ho tnj rjqucrjljets kjtmcbjk ce Vtjps = mek 1 wcbb aj fhesckjrjk mt tncsphcet.






Vjptjlajr 14=; Tmgj =: ho ?=

Trcfjs sualcttjk wcbb aj jvmbumtjk th kjtjrlcej tnj ack jvmbumtche prcfj ms kjocejk ce Mttmfnljet 69 ‒OcemefcmbTrhphsmb“. Hefj tnj ack jvmbumtche prcfjs mrj kjtjrlcejk uekjr Vtjp 6, tnj prhphsmbs wcbb prhfjjk th Vtjp ;.

Ackkjrs lust prhvckj m prcfj, pjrfjetmgj, hr wjcgnt, ms mppbcfmabj, ohr jmfn ctjl ckjetcocjk ce tnj ohrlmt spjfcocjkce Mttmfnljet 69 Ocemefcmb Trhphsmb. Qmegjs (j.g., $=4-$=6) mrj eht mffjptmabj.

Vnhubk tnjrj aj me jrrhr ce tnj jxtjekjk prcfceg ho tnj ack, tnj uect prcfceg mek rmtjs snmbb prjvmcb mek tnjjxtjekjk prcfceg snmbb aj fhrrjftjk ce tnj jvmbumtche. Mey jrrhrs ce qumetctcjs ho tnj ack snmbb aj fnmegjk th rjobjfttnj qumetctcjs stmtjk ce tnj QOT.

Vnhubk tnj Ackkjr eht prhvckj m prcfj, pjrfjetmgj, hr wjcgnt (ohr jxmlpbj9 tnj spmfj cs bjot abme` hr struf`tnrhugn hr tnj bjttjrs E/M hr tnj whrks ‒eh fnmrgj“ hr ‒cefbukjk“) ohr hej hr lhrj ctjls ce Mttmfnljet 69 OcemefcmbTrhphsmb tnj ohbbhwceg stjps wcbb aj tm`je9

=. [nj FQM Fhetrmftceg Mutnhrcty wcbb ehtcoy tnj Ackkjr ho mey hlcssche(s) ce cts ocemefcmb prhphsmb mek gcvj ct tnjhpphrtuecty th wctnkrmw cts ack, hr mgrjj th tnj ohbbhwceg prhfjss9

Co tnj Ackkjr khjs eht wcsn th wctnkrmw cts ack, tnj FQM wcbb cesjrt m prcfj, m pjrfjetmgj hr m wjcgnt, ho$4.44, 4.44%, hr 4.4444 bas., ms mppbcfmabj ohr jvmbumtche purphsjs, ohr mbb fjbbs ce wncfn ocemefcmbceohrlmtche cs hlcttjk. [nj fhrrjsphekceg prcfj, pjrfjetmgj, hr wjcgnt ho $4.44, 4.44%, hr 4.4444 bas.,

ms mppbcfmabj whubk mbsh aj rjobjftjk ce mey rjsubtceg fhetrmft mek tnj Ackkjr whubk aj habcgjk th nhehurtnhsj prcfjs ohr tnj pjrchk ho tnj fhetrmft, cefbukceg mey hptche pjrchk, ms mppbcfmabj.

[nj Ackkjr lust mkvcsj tnj Fhetrmftceg Mutnhrcty ho cts kjfcsche th wctnkrmw tnj ack hr mgrjj th tnjprhfjss kjsfrcajk mahvj ce wrctceg, wctnce twh (1) auscejss kmys ho ehtcocfmtche. Co tnj Ackkjr khjs ehtrjsphek wctnce tnj twh (1) auscejss kmys, FQM wcbb rjekjr tnj ack ehe-rjsphescvj mek tnj ack wcbb rjfjcvjeh ourtnjr fhesckjrmtche.

V[JT ; ‖ AMVCV HO VJBJF[CHE

AMVCV HO VJBJF[CHE ‖ NCGNJV[ FHLACEJK QM[CEG HO [JFNECFMB LJQC[ MEK TQCFJ VFHQJ

=. [h aj kjfbmrjk rjsphescvj, m ack lust9m. fhlpby wctn mbb tnj rjqucrjljets ho tnj shbcfctmtche0 mek

a. ljjt mbb lmekmthry frctjrcm0 f. hatmce tnj rjqucrjk lceclul ho ;: phcets hvjrmbb ohr tnj tjfnecfmb jvmbumtche frctjrcm wncfn mrj suaijftth phcet rmtceg. [nj rmtceg cs pjrohrljk he m sfmbj ho 7: phcets.

1. Acks eht ljjtceg (m) hr (a) hr (f) wcbb aj kjfbmrjk ehe-rjsphescvj.

6. [nj sjbjftche wcbb aj amsjk he tnj ncgnjst rjsphescvj fhlacejk rmtceg ho tjfnecfmb ljrct mek prcfj. [nj rmtchwcbb aj ?4% ohr tnj tjfnecfmb ljrct mek ;4% ohr tnj prcfj.

;. [h jstmabcsn tnj tjfnecfmb ljrct sfhrj, tnj hvjrmbb tjfnecfmb sfhrj ohr jmfn rjsphescvj ack wcbb aj kjtjrlcejkms ohbbhws9 thtmb eulajr ho phcets hatmcejk kcvckjk ay tnj lmxclul eulajr ho phcets mvmcbmabj lubtcpbcjk aytnj rmtch ho ?4%.

:. [h jstmabcsn tnj prcfceg sfhrj, tnj hvjrmbb prcfj sfhrj ohr jmfn rjsphescvj ack wcbb aj kjtjrlcejk ms ohbbhws9bhwjst jvmbumtjk Ackkjr–s prcfj kcvckjk ay jmfn rjsphescvj Ackkjr–s prcfj, lubtcpbcjk ay tnj rmtch ho ;4%.

?. Ohr jmfn rjsphescvj ack, tnj tjfnecfmb ljrct sfhrj mek tnj prcfceg sfhrj wcbb aj mkkjk th kjtjrlcej ctsfhlacejk rmtceg.

7. Ejctnjr tnj rjsphescvj ack hatmceceg tnj ncgnjst tjfnecfmb sfhrj ehr tnj hej wctn tnj bhwjst jvmbumtjk prcfjwcbb ejfjssmrcby aj mffjptjk. [nj rjsphescvj ack wctn tnj ncgnjst fhlacejk rmtceg ho tjfnecfmb ljrct mek prcfjwcbb aj rjfhlljekjk ohr mwmrk ho m fhetrmft.






Vjptjlajr 14=; Tmgj =? ho ?=

Ce sctumtches wnjrj twh hr lhrj ackkjrs mfncjvj tnj smlj thtmb fhlacejk rmtceg ho tjfnecfmb ljrct mek prcfj sfhrjtnj ackkjr rjfhlljekjk ohr mwmrk ho tnj fhetrmft wcbb aj tnj fhlpbcmet ackkjr wctn tnj bhwjst prcfjk ack.

*Bhwjst prcfjk tjfnecfmbby fhlpbcmet prhphsmb (Ackkjr =)

**Ncgnjst sfhrceg tjfnecfmbby fhlpbcmet prhphsmb (Ackkjr :)

***Wceeceg prhphsmb (Ackkjr 1)

[nj Ackkjr, nmvceg pmssjk tnj rjqucrjljets ohr tncs stjp, wcbb prhfjjk th Vtjp :.

V[JT : ‖ VJBJF[CHE

[nj Ackkjr wctn tnj ncgnjst rme`jk rjsphescvj ack ms kjsfrcajk mahvj wcbb aj fhesckjrjk tnj suffjssoub Ackkjr ohr tncs rjqucrjljet mek wcbb aj rjfhlljekjk ohr mwmrk ho m fhetrmft.

V[JT ? ‖ FHEKC[CHEV TQJFJKJE[ [H FHE[QMF[ MWMQK

[nj Ackkjr rjfhlljekjk ohr mwmrk ho m Fhetrmft lust ljjt tnj rjqucrjljets prhvckjk ce Mttmfnljet :‒Fjrtcocfmtches“ mek Tmrt ? ‒Vjfurcty, Ocemefcmb mek Htnjr Qjqucrjljets“ ho tncs QOT.

V[JT 7 ‖ FHE[QMF[ JE[QS

[nj Ackkjr(s) wctn tnj ncgnjst rme`jk rjsphescvj ack mek ljjtceg mbb tnj rjqucrjljets bcstjk mahvj wcbb aj

rjfhlljekjk ohr mwmrk ho m fhetrmft.

Ackkjr [jfnecfmb Thcetshut ho =444 [jfnecfmb LjrctVfhrj (^)

(?4%)

AckTrcfj

Trcfj Vfhrj (S)(;4%)

[htmbFhlacejkQmtceg (^+S)

= ?14 ?14/=444 x ?4 < 67.1 $:44,444* :44,444/:44,444 x;4 < ;4

77.1

1 744 744/=444 x ?4 < ;1 $:14,444 :44,444/:14,444 x;4 < 6>.;?

>4.;?***

6 714 714/=444 x ?4 < ;6.1 $:>4,444 :44,444/:>4,444 x;4 <6;.;>

77.?>

; 734 734/=444 x ?4 < ;7.; $744,444 :44,444/744,444 x;4 < 1>.:7

7:.37

: 3?4** 3?4/=444 x ?4 < :7.? $1,444,444 :44,444/1,444,444x ;4 < =4

?7.?







TMQ[ : FJQ[COCFM[CHEV

Ackkjrs lust prhvckj tnj rjqucrjk fjrtcocfmtches mek msshfcmtjk ceohrlmtche th aj mwmrkjk m fhetrmft.

Fmemkm wcbb kjfbmrj m ack ehe-rjsphescvj co9

Fjrtcocfmtches mrj fhlpbjtjk cefhrrjftby0 hr Bjgmb emlj cs eht prhvckjk0 hr

Qjqucrjk scgemturjs mrj lcssceg0 hr Fjrtcocfmtches mrj eht sualcttjk ms rjqujstjk.

[nj fjrtcocfmtches prhvckjk ay ackkjrs th Fmemkm mrj suaijft th vjrcocfmtche ay Fmemkm mt mbb tcljs. Fmemkm wcbb kjfbmrj mack ehe-rjsphescvj, hr wcbb kjfbmrj m fhetrmfthr ce kjomubt ce fmrryceg hut mey ho cts habcgmtches uekjr tnj Fhetrmft, co meyfjrtcocfmtche lmkj ay tnj Ackkjr cs ohuek th aj uetruj, wnjtnjr lmkj `ehwcegby hr ue`ehwcegby, kurceg tnj ack jvmbumtchepjrchk hr kurceg tnj fhetrmft pjrchk.

[nj Fhetrmftceg Mutnhrcty wcbb nmvj tnj rcgnt th ms` ohr mkkctchemb ceohrlmtche th vjrcoy tnj Ackkjr–s fjrtcocfmtches. Omcburj thfhlpby mek th fhhpjrmtj wctn mey rjqujst hr rjqucrjljet clphsjk ay tnj Fhetrmftceg Mutnhrcty lmy rjekjr tnj ack ehe-rjsphescvj hr fhestctutj m kjomubt uekjr tnj Fhetrmft.

[nj Ackkjr lust sualct tnj hrcgcemb ho tnj fhlpbjtjk Mttmfnljet ;9 ‒Fjrtcocfmtches rjqucrjk th aj sualcttjk mt tclj ho ackfbhsceg“ mbheg wctn cts ack, ay tnj ack fbhsceg kmtj.

Wnje ehtcocjk ay tnj Fhetrmftceg Mutnhrcty, tnj Ackkjr snmbb sualct tnj hrcgcemb ho tnj fhlpbjtjk Mttmfnljet :9‒Fjrtcocfmtches rjqucrjk th aj sualcttjk prchr th fhetrmft mwmrk“ mt tnj tclj mek kmtj spjfcocjk ay tnj Fhetrmftceg MutnhrctyNhwjvjr, mt tnjcr kcsfrjtche, Ackkjrs lmy sualct tnjsj fjrtcocfmtches wctn tnjcr prhphsmb.

[nj Ackkjr snhubk fhetmft tnj Fhetrmftceg Mutnhrcty co tnjy rjqucrj ourtnjr fbmrcocfmtche he mey fjrtcocfmtche.






Vjptjlajr 14=; Tmgj => ho ?=

TMQ[ ? VJFZQC[S, OCEMEFCMB MEK H[NJQ QJ]ZCQJLJE[V

?.= VJFZQC[S QJ]ZCQJLJE[V

[nj Ackkjr lust ljjt tnj sjfurcty rjqucrjljets ckjetcocjk ce Meejx F9 Vjfurcty Qjqucrjljets Fnjf` Bcst (VQFB)mek ce Vjftche 7.: ho tnj Lhkjb Fhetrmft.

=. Ajohrj mwmrk ho m fhetrmft, tnj ohbbhwceg fhekctches lust aj ljt9

m) tnj Ackkjr lust nhbk m vmbck Kjscgemtjk Hrgmeczmtchemb Vfrjjeceg (KHV) ms cekcfmtjk ce Tmrt 7- Lhkjb Fhetrmft.

a) tnj Ackkjr's prhphsjk cekcvckumbs rjqucrceg mffjss th fbmsscocjk hr prhtjftjk ceohrlmtche, mssjts hsjesctcvj whr` sctj(s) lust ljjt tnj sjfurcty rjqucrjljet ms cekcfmtjk ce Tmrt 7 - Lhkjb Fhetrmft.

f) tnj Ackkjr lust prhvckj tnj emlj ho mbb cekcvckumbs wnh wcbb rjqucrj mffjss th fbmsscocjk hrprhtjftjk ceohrlmtche, mssjts hr sjesctcvj whr` sctjs.

1. Ct cs tnj rjsphescacbcty ho tnj Ackkjr, th hatmce tnj rjqucrjk sjfurcty fbjmrmefj prhlptby. Mey kjbmy ce tnjmwmrk ho m fhetrmft th mbbhw tnj suffjssoub ackkjr th hatmce tnj rjqucrjk fbjmrmefj wcbb aj mt tnj shbjkcsfrjtche ho tnj Fhetrmftceg Mutnhrcty.

CEV[QZF[CHEV OHQ ACKKJQV WNH QJ]ZCQJ VJFZQC[S FBJMQMEFJV

Ackkjrs tnmt furrjetby kh eht ljjt mey ho tnj sjfurcty rjqucrjljets ckjetcocjk ce tnj shbcfctmtche snhubk prhlptbyfhetmft tnj Fhetrmftceg Mutnhrcty ohr ourtnjr kjtmcbs he nhw th cectcmtj m sjfurcty fbjmrmefj.

?.1 BCV[ HO TQHTHVJK VZAFHE[QMF[HQV

Co tnj ack cefbukjs tnj usj ho suafhetrmfthrs, tnj Ackkjr mgrjjs, uphe rjqujst orhl tnj Fhetrmftceg Mutnhrcty, thprhvckj m bcst ho mbb suafhetrmfthrs cefbukceg m kjsfrcptche ho tnj tncegs th aj purfnmsjk, m kjsfrcptche ho tnj whr`th aj pjrohrljk mek tnj bhfmtche ho tnj pjrohrlmefj ho tnmt whr`. [nj bcst snhubk eht cefbukj tnj purfnmsj ho hoo-

tnj-snjbo ctjls, shotwmrj mek sufn stmekmrk mrtcfbjs mek lmtjrcmbs ms mrj hrkcemrcby prhkufjk ay lmeuomfturjrs cetnj ehrlmb fhursj ho auscejss, hr tnj prhvcsche ho sufn cefckjetmb sjrvcfjs ms lcgnt hrkcemrcby aj suafhetrmftjk cepjrohrlceg tnj Whr`.







TMQ[ 7 LHKJB FHE[QMF[

[nj ohbbhwceg fbmusjs mek fhekctches mppby th mek ohrl pmrt ho mey fhetrmft rjsubtceg orhl tnj shbcfctmtche.

7.= MGJEFS QJV[QZF[ZQCEG

Ce fmsjs wnjrj tnj Fhetrmftceg Mutnhrcty–s kjpmrtljet hr mgjefy cs ajceg rjfheocgurjk, mashrajk ay mehtnjrghvjreljet kjpmrtljet hr mgjefy, hr kcsamekjk jetcrjby, tnj Fhllcsschejr lmy, ay gcvceg ehtcfj th tnjFhetrmfthr, kjscgemtj mehtnjr Fhetrmftceg Mutnhrcty ohr mbb hr pmrt ho tnj Fhetrmft.

7.1 QJ]ZCQJLJE[

[nj Fhetrmfthr lust pjrohrl tnj Whr` ce mffhrkmefj wctn tnj Vtmtjljet ho Whr` (VHW) mt Meejx M.

7.6 TJQCHK HO FHE[QMF[

[nj pjrchk ho tnj Fhetrmft cs orhl Ojarumry =, 14=: th Lmrfn 6=, 14=7 cefbuscvj.

7.; HT[CHEV

7.;.= HT[CHE [H J^[JEK [NJ FHE[QMF[

[nj Fhetrmfthr grmets th Fmemkm tnj crrjvhfmabj hptche th jxtjek tnj tjrl ho tnj Fhetrmft ay up th tnrjj (6) mkkctchemb hej (=) yjmr pjrchk(s) uekjr tnj smlj fhekctches. [nj Fhetrmfthr mgrjjs tnmt, kurceg tnj jxtjekjkpjrchk ho tnj Fhetrmft, ct wcbb aj pmck ce mffhrkmefj wctn tnj mppbcfmabj prhvcsches ms sjt hut ce tnj Amscs hoTmyljet.

7.;.1 HT[CHE [H MKK, QJLH_J HQ LHKCOS VJQ_CFJV

Wnjrj tnj ejjk lmy mrcsj kuj th m sncot ce bjgcsbmtche, phbcfy hr prhgrml rjqucrjljets, FQM rjsjrvjs tnj rcgnt thmkk hr rjlhvj sjrvcfjs orhl tnj Fhetrmft, ms wjbb ms lhkcoy ctjls.

Ce tnj jvjet tnmt tnj FQM rjqucrjs me mkkctchemb hr lhkcocjk sjrvcfj, tnj Fhetrmfthr wcbb aj ms`jk th prhvckj m prcfj

quhtj ohr tnj mkkctchemb hr lhkcocjk sjrvcfj, ce prchrcty hvjr mey htnjr phtjetcmb vjekhr.

[nj hptche th mkk, rjlhvj hr lhkcoy prhkufts, sjrvcfjs hr FQM kjbcvjry bhfmtches lmy heby aj jxjrfcsjk ay tnjFhetrmftceg Mutnhrcty mek wcbb aj jvckjefjk, ohr mklcecstrmtcvj purphsjs heby, tnrhugn m fhetrmft mljekljet.

[nj Fhetrmftceg Mutnhrcty lmy jxjrfcsj tncs hptche mt mey tclj ajohrj tnj jxpcry ho tnj Fhetrmft ay sjekceg m wrcttjeehtcfj th tnj Fhetrmfthr.

7.: VJFZQC[S QJ]ZCQJLJE[V

Fhetrmfthr pjrsheejb lust aj jsfhrtjk mt mbb tcljs wncbj he FQM prjlcsjs

7.:.= Vjfurcty Qjqucrjljets ‖ Fmemkcme Fhetrmfthrs

Khfuljet Vmojgumrkceg mek/hr Trhkuftche Fmpmacbctcjs ‖ wctn Fhlputjr Vystjls=. [nj Fhetrmfthr pjrsheejb mek/hr suafhetrmfthr pjrsheejb rjqucrceg mffjss th Trhtjftjk ceohrlmtche, mssjts hr

sjesctcvj whr` sctj(s) lust jmfn nhbk m vmbck Qjbcmacbcty sfrjjeceg, grmetjk ay tnj Vjfurcty mek Cetjremb MoomcrsKcrjfthrmtj (VCMK) ho tnj Fmemkm Qjvjeuj Mgjefy (FQM) hr tnj Fmemkcme Cekustrcmb Vjfurcty Kcrjfthrmtj(FCVK) ho Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Fmemkm (TWGVF).

1. [nj Fhetrmfthr lust eht rjlhvj mey Trhtjftjk ceohrlmtche hr mssjts orhl tnj ckjetcocjk mek mpprhvjk whr`sctj(s), mek tnj Fhetrmfthr lust jesurj tnmt cts pjrsheejb mrj lmkj mwmrj ho mek fhlpby wctn tncs rjstrcftche.







6. Trhfjssceg ho lmtjrcmb heby mt tnj Trhtjftjk (A) bjvjb cs pjrlcttjk uekjr tncs fhetrmft. [nj whr` lust aj khejjctnjr he m sjpmrmtj stmek-mbhej fhlputjr systjl mt tnj Fhetrmfthr–s sctj hr he m rjstrcftjk kcrjfthry tnmt csheby mffjsscabj th Fhetrmfthr pjrsheejb wnh nmvj tnj ejjk-th-`ehw ohr tnj pjrohrlmefj ho tnj Fhetrmft.

;. Ehtwctnstmekceg pmrmgrmpn =, Vuafhetrmfts wncfn fhetmce sjfurcty rjqucrjljets mrj eht th aj mwmrkjk

wctnhut tnj prchr wrcttje pjrlcssche ho FQM.:. [nj Fhetrmfthr lust fhlpby wctn tnj prhvcsches ho tnj9

Vjfurcty Qjqucrjljet Fnjf` Bcst (VQFB), mttmfnjk ms Meejx F ho tnj Fhetrmft0 mek Vjfurcty Qjqucrjljets ohr Trhtjftche ho Vjesctcvj Ceohrlmtche (Iuby 1;, 14=6) cssujk ay FQM, Vjfurcty

mek Cetjremb Moomcrs Kcrjfthrmtj mek ohuek mt tnj ohbbhwceg bce` nttp9//www.frm-mrf.gf.fm/gefy/prfrlet/ljeu-jeg.ntlb

7.? MZ[NHQC[CJV

7.?.= FHE[QMF[CEG MZ[NHQC[S

[nj Fhetrmftceg Mutnhrcty ohr tnj Fhetrmft cs9

Emlj9 Tnuheg By

[jbjpnhej Eulajr9 (?=6) 3:7-613=

Omx Eulajr9 (?=6) 3:7-??::

J-lmcb mkkrjss9 Tnuheg.ByDfrm-mrf.gf.fm

[nj Fhetrmftceg Mutnhrcty cs rjsphescabj ohr tnj lmemgjljet ho tnj Fhetrmft, mek mey fnmegjs th tnj Fhetrmftlust aj mutnhrczjk ce wrctceg ay tnj Fhetrmftceg Mutnhrcty. [nj Fhetrmfthr lust eht pjrohrl whr` ce jxfjss ho hrhutsckj tnj sfhpj ho tnj Fhetrmft amsjk he vjramb hr wrcttje rjqujsts hr cestruftches orhl meyahky htnjr tnme tnjFhetrmftceg Mutnhrcty.

7.?.1 TQHIJF[ MZ[NHQC[S

[nj Trhijft Mutnhrcty cs tnj rjprjsjetmtcvj ho tnj FQM ohr wnhl tnj Whr` cs ajceg fmrrcjk hut uekjr tnj Fhetrmftmek cs rjsphescabj ohr mbb lmttjrs fhefjreceg tnj tjfnecfmb fhetjet ho tnj Whr` uekjr tnj Fhetrmft. [jfnecfmblmttjrs lmy aj kcsfussjk wctn tnj Trhijft Mutnhrcty0 nhwjvjr tnj Trhijft Mutnhrcty nms eh mutnhrcty th mutnhrczjfnmegjs th tnj sfhpj ho tnj Whr`. Fnmegjs th tnj sfhpj ho tnj Whr` fme heby aj lmkj tnrhugn m fhetrmftmljekljet cssujk ay tnj Fhetrmftceg Mutnhrcty.

Mbb whr` fmrrcjk hut uekjr tncs Fhetrmft cs th aj pjrohrljk th tnj smtcsomftche ho tnj Trhijft Mutnhrcty hr mkjscgemtjk rjprjsjetmtcvj ce mffhrkmefj wctn tnj tjrls mek fhekctches ho tncs Fhetrmft. Vnhubk tnj whr` hr meyphrtches tnjrjho eht aj smtcsomfthry, tnj Trhijft Mutnhrcty rjsjrvj tnj rcgnt th rjijft ct, ce pmrt hr ce cts jetcrjty, mekth rjqucrj cts fhrrjftche ajohrj rjfhlljekceg pmyljet.

[nj Trhijft Mutnhrcty wcbb aj rjsphescabj ohr9

mrrmegceg ohr mffjss th Frhwe omfcbctcjs mek jqucpljet0

rjvcjw mek cespjftche ho mbb cevhcfjs sualcttjk0

cespjftche mek mffjptmefj ho mbb whr` pjrohrljk ms kjtmcbjk ce tncs fhetrmft0

kjoceceg mey prhphsjk fnmegjs th tnj sfhpj ho whr`.

http://www.cra-arc.gc.ca/gncy/prcrmnt/menu-eng.html









Vjptjlajr 14=; Tmgj 1= ho ?=

[h aj fhlpbjtjk mt tnj tclj ho Fhetrmft mwmrk.

Emlj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Mkkrjss9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

[jbjpnhej Eulajr9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXOmx Eulajr9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

J-lmcb Mkkrjss9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

7.?.6 FHE[QMF[HQ–V QJTQJVJE[M[C_J

[h aj fhlpbjtjk mt tnj tclj ho Fhetrmft mwmrk.

Emlj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Mkkrjss9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

[jbjpnhej Eulajr9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Omx Eulajr9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

J-lmcb Mkkrjss9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Fhetrmfthr–s rjprjsjetmtcvj ohr tnj fhetrmft.

7.7 V[MEKMQK MF]ZCVC[CHE FBMZVJV MEK FHEKC[CHEV (VMFF)

Mbb fbmusjs mek fhekctches ckjetcocjk ce tnj Fhetrmft ay eulajr, kmtj mek tctbj mrj sjt hut ce tnj Vtmekmrk Mfqucsctche Fbmusjs mek Fhekctches Lmeumb cssujk ay Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Fmemkm(TWGVF). [nj Lmeumb cs mvmcbmabj he tnj TWGVF Wjasctj9 nttps9//auymeksjbb.gf.fm/phbcfy-mek-guckjbcejs/stmekmrk-mfqucsctche-fbmusjs-mek-fhekctches-lmeumb

7.7.= GJEJQMB FHEKC[CHEV

146: (14=6-4?-17), Gjejrmb Fhekctches ‖ Ncgnjr Fhlpbjxcty - Vjrvcfjs, mppby th mek ohrl pmrt ho tnj Fhetrmft.

Vjftche 4= tctbjk ‒Cetjrprjtmtche“ tnj kjocectche ho "Fmemkm", "Frhwe", "Njr Lmijsty" hr "tnj Ghvjreljet" cs njrjaymljekjk th rjmk9 "Fmemkm", "Frhwe", "Njr Lmijsty" hr "tnj Ghvjreljet" ljmes Njr Lmijsty tnj ]ujje ce rcgntho Fmemkm ms rjprjsjetjk ay tnj Fmemkm Qjvjeuj Mgjefy (FQM) ".

Vjftche 41 tctbjk ‒Vtmekmrk Fbmusjs mek Fhekctches“ cs njrjay mljekjk th kjbjtj tnj pnrmsj ‒Tursumet th tnjKjpmrtljet ho Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Mft, V.F. =33?, f. =?,“. [nj rjlmcekjr ho Vjftche 41rjlmces uefnmegjk.

Vjftche =? tctbjk ‒Tmyljet Tjrchk“ wcbb eht mppby th pmyljet lmkj ay frjkct fmrks.

Vjftche =7 tctbjk ‒Cetjrjst he Hvjrkuj Mffhuets“ wcbb eht mppby th pmyljet lmkj ay frjkct fmrks.

Vjftche 11 tctbjk ‒Fheockjetcmbcty“,

Vuasjftche : cs njrjay mljekjk th kjbjtj9Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs (TWGVF) mek cesjrt Fmemkm Qjvjeuj Mgjefy (FQM).

Vuasjftche ? cs njrjay mljekjk th kjbjtj9 ‒TWGVF Cekustrcmb Vjfurcty Lmeumb mek cts suppbjljets“, mekcesjrt9 ‒Vjfurcty Qjqucrjljets ohr tnj Trhtjftche ho Vjesctcvj Ceohrlmtche“ cssujk ay tnj FQM, Vjfurctymek Cetjremb Moomcrs Kcrjfthrmtj (VCMK). [nj rjlmcekjr ho Vjftche 11 rjlmces uefnmegjk.












Vjftche ;= tctbjk ‒Fhkj ho Fhekuft mek Fjrtcocfmtches - Fhetrmft“, suasjftche = cs njrjay kjbjtjk ce cts jetcrjty mek

rjpbmfjk wctn9

=. [nj Fhetrmfthr lust fhlpby wctn tnj tjrls sjt hut ce tncs sjftche.

7.> NMEKBCEG HO TJQVHEMB CEOHQLM[CHE

[nj Fhetrmfthr mf`ehwbjkgjs tnmt Fmemkm cs ahuek ay tnj Trcvmfy Mft , Q.V., =3>:, f. T-1=, wctn rjspjft th tnjprhtjftche ho pjrshemb ceohrlmtche ms kjocejk ce tnj Mft. [nj Fhetrmfthr lust `jjp prcvmtj mek fheockjetcmb meysufn pjrshemb ceohrlmtche fhbbjftjk, frjmtjk hr nmekbjk ay tnj Fhetrmfthr uekjr tnj Fhetrmft, mek lust eht usj,fhpy, kcsfbhsj, kcsphsj ho hr kjstrhy sufn pjrshemb ceohrlmtche jxfjpt ce mffhrkmefj wctn tncs fbmusj mek tnjkjbcvjry prhvcsches ho tnj Fhetrmft.

Mbb sufn pjrshemb ceohrlmtche cs tnj prhpjrty ho Fmemkm, mek tnj Fhetrmfthr nms eh rcgnt ce hr th tnmt ceohrlmtche.[nj Fhetrmfthr lust kjbcvjr th Fmemkm mbb sufn pjrshemb ceohrlmtche ce wnmtjvjr ohrl, cefbukceg mbb whr`cegpmpjrs, ehtjs, ljlhrmekm, rjphrts, kmtm ce lmfncej-rjmkmabj ohrlmt hr htnjrwcsj, mek khfuljetmtche wncfnnmvj ajje lmkj hr hatmcejk ce rjbmtche th tnj Fhetrmft, uphe tnj fhlpbjtche hr tjrlcemtche ho tnj Fhetrmft, hr mtsufn jmrbcjr tclj ms Fmemkm lmy rjqujst. Zphe kjbcvjry ho tnj pjrshemb ceohrlmtche th Fmemkm, tnj Fhetrmfthr

wcbb nmvj eh rcgnt th rjtmce tnmt ceohrlmtche ce mey ohrl mek lust jesurj tnmt eh rjfhrk ho tnj pjrshembceohrlmtche rjlmces ce tnj Fhetrmfthr's phssjssche.

7.3 KJBC_JQS

Kjbcvjrmabjs lust aj rjfjcvjk ay tnj Trhijft Mutnhrcty mt tnj pbmfj mek tclj spjfcocjk njrjce.

7.=4 WHQ@ BHFM[CHE

Mbb whr` uekjr tncs Fhetrmft wcbb aj pjrohrljk mt tnj Fhetrmfthr–s sctj.

7.== AMVCV HO TMSLJE[

[nj Fhetrmfthr wcbb aj pmck m ocrl mbb-cefbuscvj lhetnby rmtj ohr tnj sjrvcfjs kjsfrcajk mt Meejx M VHW, cemffhrkmefj wctn Meejx A9 Amscs ho Tmyljet.

7.=1 BCLC[M[CHE HO J^TJEKC[ZQJ

[nj Fhetrmfthr wcbb aj rjclaursjk ohr tnj fhsts rjmshemaby mek prhpjrby cefurrjk ce tnj pjrohrlmefj ho tnj Whr`,ms kjtjrlcejk ce mffhrkmefj wctn tnj Amscs ho Tmyljet ce Meejx A , th m bclctmtche ho jxpjekcturj ho $XXXXXXXX (cesjrt tnj mlhuet mt fhetrmft mwmrk ). Fusthls kutcjs mrj jxfbukjk mek Mppbcfmabj [mxjs mrj jxtrm.

7.=6 [JQLV HO TMSLJE[

Tmyljet ay FQM th tnj Fhetrmfthr ohr tnj Whr` snmbb aj lmkj ay9

7.=6.= Lhetnby Tmyljet

Fmemkm wcbb pmy tnj Fhetrmfthr he m lhetnby amscs ohr whr` pjrohrljk kurceg tnj lhetn fhvjrjk ay tnj cevhcfj ce

mffhrkmefj wctn tnj pmyljet prhvcsches ho tnj Fhetrmft co9

m) me mffurmtj mek fhlpbjtj cevhcfj mek mey htnjr khfuljets rjqucrjk ay tnj Fhetrmft nmvj ajje sualcttjk cemffhrkmefj wctn tnj cevhcfceg cestruftches prhvckjk ce tnj Fhetrmft0

a) mbb sufn khfuljets nmvj ajje vjrcocjk ay Fmemkm0

f) tnj Whr` pjrohrljk nms ajje mffjptjk ay Fmemkm.

http://laws-lois.justice.gc.ca/eng/acts/P-21/index.html










7.=; LJ[NHK HO TMSLJE[

Mt Fmemkm–s kcsfrjtche tnj Fhetrmfthr wcbb aj pmck usceg jctnjr kcrjft kjphsct, frjkct fmrk hr fnjquj. Mbb

fhlluecfmtches rjgmrkceg tnj spjfcocf ljtnhk ho pmyljet, cefbukceg fnmegjs tnjrjth, wcbb aj ce wrctceg vcm jlmcb

ms ct–s eht Fmemkm–s kjscrj th ohrlmbby mljek tncs Fhetrmft co tnj pmyljet ljtnhk cs fnmegjk.

Mt cts shbj kcsfrjtche Fmemkm lmy fnmegj tnj ljtnhk ho pmyljet mt mey tclj kurceg tnj pjrchk ho tnj Fhetrmft,

cefbukceg mey jxtjesche tnjrjth, th hej ho tnj htnjr twh pmyljet ljtnhks stmtjk mahvj.

Ct cs tnj shbj rjsphescacbcty ho tnj Fhetrmfthr th jesurj tnmt tnjcr hrgmeczmtche cs jetctbjk th rjfjcvj pmyljet orhl

tnj Ghvjreljet ho Fmemkm.

7.=;.= Tmyljet ay Kcrjft Kjphsct

[nj Fhetrmfthr snmbb mffjpt Kcrjft Kjphsct ohr pmyljet ho tnj ghhks mek/hr sjrvcfjs kjsfrcajk njrjce. Tmyljets

ay kcrjft kjphsct wcbb aj suaijft th Mrtcfbj =? ‖ Tmyljet Tjrchk mek Mrtcfbj =7 - Cetjrjst he Hvjrkuj Mffhuets, sjt

hut ce 146: Gjejrmb Fhekctches (14=6-4?-17) ohrlceg pmrt ho tncs Fhetrmft.

[h fhlpbjtj hr mljek m kcrjft kjphsct rjgcstrmtche, tnj Fhetrmfthr lust fhlpbjtj tnj _jekhr Jbjftrhecf Tmyljet

Qjgcstrmtche ohrl mffjsscabj mt9 nttp9//www.frm-mrf.gf.fm/J/pag/to/rf16=/rf16=-ocbb-43j.pko

Ct cs tnj shbj rjsphescacbcty ho tnj Fhetrmfthr th jesurj tnmt tnj ceohrlmtche mek mffhuet eulajr sualcttjk th

Fmemkm vcm tnjcr _jekhr Jbjftrhecf Tmyljet Qjgcstrmtche ohrl cs up th kmtj. Vnhubk tnj Fhetrmfthr–s ceohrlmtche

wctnce tnj _jekhr Jbjftrhecf Tmyljet Qjgcstrmtche ohrl eht aj mffurmtj hr up th kmtj, tnj prhvcsches ckjetcocjk

njrjce uekjr Mrtcfbj =? ‖ Tmyljet Tjrchk mek Mrtcfbj =7 - Cetjrjst he Hvjrkuj Mffhuets, sjt hut ce 146: Gjejrmb

Fhekctches (14=6-4?-17) ohrlceg pmrt ho tncs Fhetrmft wcbb eht mppby, uetcb tnj Fhetrmfthr fhrrjfts tnj lmttjr.

7.=;.1 Tmyljet ay Frjkct Fmrk

[nj Fhetrmfthr snmbb mffjpt Ghvjreljet ho Fmemkm Mfqucsctche Fmrks (frjkct fmrks) ohr pmyljet ho tnj ghhks

mek/hr sjrvcfjs kjsfrcajk njrjce. Tmyljets ay frjkct fmrk wcbb eht aj suaijft th Mrtcfbj =? ‖ Tmyljet Tjrchk mek

Mrtcfbj =7 - Cetjrjst he Hvjrkuj Mffhuets, sjt hut ce 146: Gjejrmb Fhekctches (14=6-4?-17) ohrlceg pmrt ho tncs

Fhetrmft.

[nj FQM Mfqucsctche Fmrk cs furrjetby m LmstjrFmrk prhvckjk ay Ame` ho Lhetrjmb. Mt mey tclj kurceg tnj pjrchkho tnj Fhetrmft, cefbukceg mey jxjrfcsjk hptche pjrchk(s), tnj FQM rjsjrvjs tnj rcgnt th fnmegj cts mfqucsctche fmrktypj hr prhvckjr.

7.=;.6 Tmyljet ay Fnjquj

[nj Fhetrmfthr snmbb mffjpt Ghvjreljet ho Fmemkm fnjqujs ohr tnj pmyljet ho ghhks mek/hr sjrvcfjs kjsfrcajk

njrjce. Tmyljets ay fnjquj wcbb aj suaijft th Mrtcfbj =? ‖ Tmyljet Tjrchk mek Mrtcfbj =7 - Cetjrjst he Hvjrkuj

Mffhuets, sjt hut ce 146: Gjejrmb Fhekctches (14=6-4?-17 ) ohrlceg pmrt ho tncs Fhetrmft.

7.=: KCVFQJ[CHEMQS MZKC[

[nj Fhetrmfthr's fjrtcocfmtche tnmt tnj prcfj hr rmtj cs eht ce jxfjss ho tnj bhwjst prcfj hr rmtj fnmrgjk meyhej jbsjcefbukceg tnj Fhetrmfthr's lhst omvhurjk fusthljr, ohr tnj bc`j qumbcty mek qumetcty ho tnj ghhks, sjrvcfjs hr ahtn,cs suaijft th vjrcocfmtche ay ghvjreljet mukct, mt tnj kcsfrjtche ho Fmemkm, ajohrj hr motjr pmyljet cs lmkj th tnjFhetrmfthr.

http://www.cra-arc.gc.ca/E/pbg/tf/rc231/rc231-fill-09e.pdf









Vjptjlajr 14=; Tmgj 1; ho ?=

Co tnj mukct kjlhestrmtjs tnmt tnj fjrtcocfmtche cs ce jrrhr motjr pmyljet cs lmkj th tnj Fhetrmfthr, tnj Fhetrmfthrlust, mt tnj kcsfrjtche ho Fmemkm, lm`j rjpmyljet th Fmemkm ce tnj mlhuet ohuek th aj ce jxfjss ho tnj bhwjstprcfj hr rmtj hr mutnhrczj tnj rjtjetche ay Fmemkm ho tnmt mlhuet ay wmy ho kjkuftche orhl mey sul ho lhejy tnmtlmy aj kuj hr pmymabj th tnj Fhetrmfthr pursumet th tnj Fhetrmft.

Co tnj mukct kjlhestrmtjs tnmt tnj fjrtcocfmtche cs ce jrrhr ajohrj pmyljet cs lmkj, tnj Fhetrmfthr mgrjjs tnmt meypjekceg cevhcfj wcbb aj mkiustjk ay Fmemkm ce mffhrkmefj wctn tnj rjsubts ho tnj mukct. Ct cs ourtnjr mgrjjk tnmt cotnj Fhetrmft cs stcbb ce joojft mt tnj tclj ho tnj vjrcocfmtche, tnj prcfj hr rmtj wcbb aj bhwjrjk ce mffhrkmefj wctn tnjrjsubts ho tnj mukct.

7.=? [QM_JB MEK BC_CEG J^TJEVJV

[nj FQM wcbb eht fhvjr mey trmvjb mek bcvceg jxpjesjs.

7.=7 CE_HCFCEG CEV[QZF[CHEV

=. [nj Fhetrmfthr lust sualct cevhcfjs ce mffhrkmefj wctn tnj sjftche jetctbjk "Cevhcfj Vualcssche" ho tnjGjejrmb Fhekctches. Cevhcfjs fmeeht aj sualcttjk uetcb mbb Whr` ckjetcocjk ce tnj cevhcfj cs fhlpbjtjk.

1. Cevhcfjs lust aj kcstrcautjk ms ohbbhws9

m) [nj hrcgcemb mek hej (=) fhpy lust aj ohrwmrkjk th tnj Trhijft Mutnhrcty ho tnj Fhetrmft, ckjetcocjkuekjr tnj sjftche jetctbjk "Mutnhrctcjs", ohr fjrtcocfmtche mek pmyljet.

a) Hej (=) fhpy lust aj ohrwmrkjk th tnj Fhetrmftceg Mutnhrcty ckjetcocjk uekjr tnj sjftche jetctbjk"Mutnhrctcjs" ho tnj Fhetrmft.

7.=> FJQ[COCFM[CHEV

[nj fhetceuhus fhlpbcmefj wctn tnj fjrtcocfmtches prhvckjk ay tnj Fhetrmfthr ce cts ack mek tnj heghcegfhhpjrmtche ce prhvckceg msshfcmtjk ceohrlmtche mrj fhekctches ho tnj Fhetrmft. Fjrtcocfmtches mrj suaijft thvjrcocfmtche ay Fmemkm kurceg tnj jetcrj pjrchk ho tnj fhetrmft. Co tnj Fhetrmfthr khjs eht fhlpby wctn meyfjrtcocfmtche, omcbs th prhvckj tnj msshfcmtjk ceohrlmtche, hr ct cs kjtjrlcejk tnmt mey fjrtcocfmtche lmkj ay tnj

Fhetrmfthr ce cts ack cs uetruj, wnjtnjr lmkj èhwcegby hr ueèhwcegby, Fmemkm nms tnj rcgnt, pursumet th tnjkjomubt prhvcsche ho tnj Fhetrmft, th tjrlcemtj tnj Fhetrmft ohr kjomubt.

7.=3 FHEOCKJE[CMBC[S KHFZLJE[

[nj Fhetrmfthr, ms m pjrshe jegmgjk ay hr he ajnmbo ho Njr Lmijsty tnj ]ujje ce rcgnt ho Fmemkm lust scge tnjfjrtcocfmtche mppjmrceg ce Meejx K stmtceg tnmt tnj Fhetrmfthr nms rjmk Vjftches 163 mek 1;= ho tnj Cefhlj [mx

Mft mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft mek uekjrstmeks tnmt tnj Fhetrmfthr cs suaijft th mek mgrjjsth fhlpby wctn tnhsj prhvcsches. [nj mahvj rjojrjefjk Vjftches ho tnj Mfts mrj mvmcbmabj (nttp9//bmws-bhcs.iustcfj.gf.fm/jeg/mfts/C-6.6/ mek nttp9//bmws-bhcs.iustcfj.gf.fm/jeg/mfts/j-=:/ ).

[nj Fhetrmfthr wcbb usj tnj sjrvcfjs ho mey pjrshes ct rjqucrjs ce hrkjr th fmrry hut cts rjsphescacbctcjs uekjr tncsFhetrmft. Co tnj Fhetrmfthr jlpbhys sufn pjrshes hr fhetrmfts ohr tnjcr sjrvcfjs, tnj Fhetrmfthr wcbb mbsh pmy tnjcrrjluejrmtche mek mbb rjbmtjk jxpjesjs. [nj Fhetrmfthr wcbb mbsh jegmgj sufn pjrshes wnhsj sjrvcfjs mrj th ajutcbczjk, he ajnmbo ho Njr Lmijsty tnj ]ujje ce rcgnt ho Fmemkm, ohr tnj purphsjs ho Vjftches 163 mek 1;= ho tnjCefhlj [mx Mft mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft . Jmfn pjrshe sh jegmgjk wcbb aj rjqucrjk aytnj Fhetrmfthr, ms m prj-fhekctche th msscstceg tnj Fhetrmfthr ce fmrryceg hut cts rjsphescacbctcjs uekjr tncsFhetrmft, th scge tnj fjrtcocfmtche mppjmrceg ce Meejx K mttmfnjk njrjth, stmtceg tnmt tnjy nmvj rjmk tnj prhvcschesho Vjftches 163 mek 1;= ho tnj Cefhlj [mx Mft mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft mek uekjrstmekstnmt tnjy mrj suaijft th sufn prhvcsches.

[nj Fhetrmfthr lust prhvckj fhpcjs ho mbb jxjfutjk mfèhwbjkgjljet khfuljets th tnj Fhetrmftceg Mutnhrctykjscgemtjk njrjce prchr th mey whr` fhlljefceg uekjr tncs Fhetrmft.

http://laws-lois.justice.gc.ca/eng/acts/I-3.3/




http://laws-lois.justice.gc.ca/eng/acts/e-15/











Vjptjlajr 14=; Tmgj 1: ho ?=

7.14 IHCE[ _JE[ZQJ

Co tnj Fhetrmft cs mwmrkjk th m ihcet vjeturj, mbb ljlajrs ho tnj ihcet vjeturj wcbb aj ihcetby mek sjvjrmbby hrshbckmrcby bcmabj ohr tnj pjrohrlmefj ho tnj Fhetrmft.

Ce tnj fmsj ho m fhetrmftumb ihcet vjeturj, eh kcsputj, fbmcl hr mftche ohr kmlmgjs, wnjtnjr amsjk ce fhetrmft, hr cethrt, hr mey htnjr tnjhry ho bmw, nhwshjvjr mrcsceg orhl tnj Qjqujst ohr Trhphsmb, Fhetrmft, hr mey htnjr rjbmtjk hrsuasjqujetby cssujk khfuljets cefbukceg wctnhut bclctmtche [ms` Mutnhrczmtches, Fhetrmft Mljekljets, lmy ajfhlljefjk, hr arhugnt mgmcest tnj FQM, cefbukceg wctnhut bclctmtche mey ho cts hoocfjrs, jlpbhyjjs hr mgjetsuebjss jmfn ljlajr ho tnj ihcet vjeturj cs m pmrty th sufn kcsputj, fbmcl, hr mftche (ms tnj fmsj lmy aj).

[nj Fhetrmfthr snmbb hatmce tnj prchr wrcttje mpprhvmb ho tnj Fhetrmftceg Mutnhrcty th mey fnmegj ce tnjljlajrsncp ho m fhetrmftumb ihcet vjeturj motjr Fhetrmft Mwmrk. Mey fnmegj ce tnj ljlajrsncp ho m fhetrmftumb ihcet vjeturj motjr Fhetrmft Mwmrk wctnhut tnj prchr wrcttje mpprhvmb ho tnj Fhetrmftceg Mutnhrcty snmbb aj kjjljkth aj kjomubt uekjr tnj Fhetrmft.

[nj ihcet vjeturj rjprjsjets mek wmrrmets tnmt ct nms mpphcetjk mek grmetjk oubb mutnhrcty th (emlj th aj cesjrtjkmt Fhetrmft Mwmrk), tnj "Bjmk Ljlajr", th mft he ajnmbo ho mbb ljlajrs ms cts rjprjsjetmtcvj ohr tnj purphsjs hojxjfutceg khfuljetmtche rjbmtceg th tnj Fhetrmft, cefbukceg aut eht bclctjk th Fhetrmft Mljekljets mek [ms` Mutnhrczmtches.

Ce tnj jvjet ho m fhetrmftumb ihcet vjeturj, mbb pmyljets kuj mek hwceg th tnj ihcet vjeturj snmbb aj lmkj ay tnjFmemkm Qjvjeuj Mgjefy th tnj Bjmk Ljlajr ho tnj ihcet vjeturj. Mey sufn pmyljet th tnj Bjmk Ljlajr ho tnj ihcet vjeturj snmbb aj kjjljk th aj pmyljet th tnj ihcet vjeturj mek snmbb mft ms m rjbjmsj orhl mbb tnj ljlajrsho tnj ihcet vjeturj.

Ay gcvceg ehtcfj th tnj Bjmk Ljlajr tnj Fmemkm Qjvjeuj Mgjefy wcbb aj kjjljk th nmvj gcvje ehtcfj th mbb tnjljlajrs ho tnj ihcet vjeturj.

7.1= MTTBCFMABJ BMWV

[nj Fhetrmft lust aj cetjrprjtjk mek ghvjrejk, mek tnj rjbmtches ajtwjje tnj pmrtcjs kjtjrlcejk, ay tnj bmws ceohrfj ce Hetmrch.

7.11 TQCHQC[S HO KHFZLJE[V

Co tnjrj cs mey fheobcft hr cefhescstjefy ajtwjje tnj whrkceg ho mey khfuljets tnmt mppjmr he tnj bcst, tnj whrkcegho tnj khfuljet tnmt ocrst mppjmrs he tnj bcst snmbb tm`j prjfjkjefj hvjr tnj whrkceg ho mey khfuljet tnmtsuasjqujetby mppjmrs he tnj bcst.

m) [nj Mrtcfbjs ho Mgrjjljet cefbukceg mbb Meejxjs9

Meejx M9 Vtmtjljet ho Whr` mek Mttmfnljets0 Meejx A9 Amscs ho Tmyljet0 Meejx F9 Vjfurcty Qjqucrjljets Fnjf` Bcst0 Meejx K9 Fheockjetcmbcty Fjrtcocfmtches0

a) [nj Gjejrmb Fhekctches 146:, 14=6-4?-17, Gjejrmb Fhekctches ‖ Ncgnjr Fhlpbjxcty - Vjrvcfjs0f) [nj Vhbcfctmtche Eh. =4446=>767 kmtjk Vjptjlajr =:, 14=; cefbukceg mey mljekljets tnjrjth0k) [nj Fhetrmfthr–s prhphsmb kmtjk ( cesjrt kmtj ho ack), (Co tnj ack wms fbmrcocjk, cesjrt) ms fbmrcocjk he

XXXXXXX(mek cesjrt kmtj(s) ho fbmrcocfmtche(s)).

7.16 [QMCECEG MEK OMLCBCMQCYM[CHE HO FHE[QMF[HQ TJQVHEEJB

[rmceceg ho Fhetrmfthr Tjrsheejb

Mey trmceceg rjqucrjk ay m ejw hr rjpbmfjljet rjshurfj wcbb aj tnj rjsphescacbcty ho tnj Fhetrmfthr, cefbukcegtrmceceg tnj rjshurfj ohr ejwby clpbjljetjk shotwmrj. [nj Fhetrmfthr wcbb mssulj mbb msshfcmtjk fhsts, cefbukcegtrmceceg pjrtmceceg th omlcbcmrczmtche kurceg tnj stmrt-up ho tnj Fhetrmft mek Fhetrmft pjrchk ohr stmoo rjpbmfjljets.






Vjptjlajr 14=; Tmgj 1? ho ?=

[rmceceg ho tnj rjshurfj kurceg tnj stmrt-up pjrchk lust tm`j pbmfj wctnhut m rjkuftche ce sjrvcfj bjvjb. [clj spjethe sufn trmceceg wcbb eht aj acbbjk th, ehr pmck ay, FQM.

Omlcbcmrczmtche Tjrchk

Trchr th tnj fhlpbjtche ho tnj Fhetrmft, ct lmy aj ejfjssmry ohr mehtnjr rjshurfj th uekjrtm`j m pjrchk ho

omlcbcmrczmtche mek trmceceg ajohrj tnj fhlpbjtche kmtj. [nj Fhetrmfthr wcbb aj rjqucrjk th omlcbcmrczj tnj cefhlcegrjshurfj mffhrkceg th tnj prhfjss kjsfrcajk mahvj hr tnrhugn tnj usj ho mehtnjr mpprhmfn ejghtcmtjk wctn mekmffjptmabj th FQM.

7.1; OHQJCGE EM[CHEMBV

VMFF fbmusj M1444F (144?-4?-=?) Ohrjcge Emtchembs (Fmemkcme Fhetrmfthr)

(th aj kjbjtjk mt fhetrmft mwmrk co E/M)

HQ

VMFF fbmusj M144=F (144?-4?-=?) Ohrjcge Emtchembs (Ohrjcge Fhetrmfthr)

(th aj kjbjtjk mt fhetrmft mwmrk co E/M)

7.1: CEVZQMEFJ QJ]ZCQJLJE[V

[nj Fhetrmfthr cs rjsphescabj ohr kjfckceg co cesurmefj fhvjrmgj cs ejfjssmry th oubocbb cts habcgmtche uekjr tnjFhetrmft mek th jesurj fhlpbcmefj wctn mey mppbcfmabj bmw. Mey cesurmefj mfqucrjk hr lmcetmcejk ay tnjFhetrmfthr cs mt cts hwe jxpjesj mek ohr cts hwe ajejoct mek prhtjftche. Ct khjs eht rjbjmsj tnj Fhetrmfthr orhl hrrjkufj cts bcmacbcty uekjr tnj Fhetrmft.

7.1? MB[JQEM[C_J KCVTZ[J QJVHBZ[CHE

EJGH[CM[CHE OHBBHWJK AS LMEKM[HQS LJKCM[CHE, [NJE, CO EJFJVVMQS AS MQAC[QM[CHE HQBC[CGM[CHE

[nj pmrtcjs mgrjj th ljjt, ejghtcmtj ce ghhk omctn, mek mttjlpt th rjshbvj, mlcfmaby, mey kcsputj mrcsceg hut ho hrrjbmtjk th tncs fhetrmft hr mey arjmfn tnjrjho.

Co tnj pmrtcjs mrj uemabj th rjshbvj tnj kcsputj tnrhugn ejghtcmtches wctnce =4 whr`ceg kmys, tnj pmrtcjs mgrjj thmttjlpt th rjshbvj tnj kcsputj tnrhugn ljkcmtche ay sualcttceg tnj kcsputj th m shbj ljkcmthr sjbjftjk ihcetby aytnj pmrtcjs. [nj ljkcmthr wcbb aj fnhsje orhl m rhstjr ho qumbcocjk ljkcmthrs lmcetmcejk ay tnj Fmemkm Qjvjeuj Mgjefy. Mbb fhsts snmbb aj snmrjk jqumbby ajtwjje tnj kcsputceg pmrtcjs.

Co m kcsputj fmeeht aj sjttbjk wctn m =: fmbjekmr kmy pjrchk motjr tnj ljkcmthr nms ajje mpphcetjk, hr co tnjpmrtcjs mrj uemabj th sjbjft m ljkcmthr wctnce =: fmbjekmr kmys ho tnj kmtj ho prhvcsche ho ehtcfj ay hej pmrty thtnj htnjr ho tnj cetjetche th prhfjjk th ljkcmtche, hr sufn bhegjr pjrchk ms mgrjjk th ay tnj pmrtcjs, tnj pmrtcjssnmbb nmvj tnj rcgnt th rjshrt th mey rjljkcjs pjrlcttjk ay bmw, cefbukceg aut eht bclctjk th mractrmtche hr bctcgmtche.

Mbb kjojefjs amsjk he tnj pmssmgj ho tclj snmbb aj thbbjk pjekceg tnj tjrlcemtche ho tnj ljkcmtche.

7.1?.= Trhfurjljet Hlaukslme

[nj pmrtcjs uekjrstmek tnmt tnj Trhfurjljet Hlaukslme mpphcetjk pursumet th Vuasjftche 11.= (C) ho tnjKjpmrtljet ho Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Mft wcbb, he rjqujst mek fhesjet ho tnj pmrtcjs, pmrtcfcpmtjce tnjsj ljjtcegs th rjshbvj mey sufn kcsputj, mek suaijft th tnjcr fhesjet th ajmr tnj fhst ho sufn prhfjss,prhvckj th tnj pmrtcjs m prhphsmb ohr me mbtjremtcvj kcsputj rjshbutche prhfjss th rjshbvj tnjcr kcsputj. [nj Hoocfjho tnj Trhfurjljet Hlaukslme lmy aj fhetmftjk ay tjbjpnhej mt =->??-76;-:=?3 hr ay j-lmcb mtahm.hphDahm.hph.gf.fm.

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7.17 FHE[QMF[ MKLCECV[QM[CHE

[nj pmrtcjs uekjrstmek tnmt tnj Trhfurjljet Hlaukslme mpphcetjk pursumet th Vuasjftche 11.= (C) ho tnjKjpmrtljet ho Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Mft wcbb rjvcjw m fhlpbmcet ocbjk ay Ptnj suppbcjr hr tnjfhetrmfthr hr tnj emlj tnj jetcty mwmrkjk tncs fhetrmft\ rjspjftceg mklcecstrmtche ho tncs fhetrmft co tnj

rjqucrjljets ho Vuasjftche 11.1(=) ho tnj Kjpmrtljet ho Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Mft mekVjftches =: mek =? ho tnj Trhfurjljet Hlaukslme Qjgubmtches nmvj ajje ljt, mek tnj cetjrprjtmtche mekmppbcfmtche ho tnj tjrls mek fhekctches mek tnj sfhpj ho tnj whr` ho tncs fhetrmft mrj eht ce kcsputj. [nj Hoocfj hotnj Trhfurjljet Hlaukslme lmy aj fhetmftjk ay tjbjpnhej mt =->??-76;-:=?3 hr ay j-lmcb mtahm.hphDahm.hph.gf.fm.

7.1> MEEJ^JV

[nj ohbbhwceg Meejxjs mppby th mek ohrl pmrt ho tnj Fhetrmft9

MEEJ^ M9 V[M[JLJE[ HO WHQ@ MEEJ^ A9 AMVCV HO TMSLJE[ MEEJ^ F9 VJFZQC[S QJ]ZCQJLJE[V FNJF@ BCV[ (VQFB) MEEJ^ K9 FHEOCKJE[CMBC[S FJQ[COCFM[CHEV






Vjptjlajr 14=; Tmgj 1> ho ?=

M[[MFNLJE[ =9 LMEKM[HQS FQC[JQCM

=. J_MBZM[CHE TQHFJKZQJV

Acks wcbb aj jvmbumtjk ce mffhrkmefj wctn mbb tnj lmekmthry jvmbumtche frctjrcm kjtmcbjk ajbhw. Acks omcbceg th mkjqumtjby

rjsphek th MBB lmekmthry rjqucrjljets wcbb aj fhesckjrjk ehe-rjsphescvj mek wcbb aj gcvje eh ourtnjr fhesckjrmtche.1. LMEKM[HQS [JFNECFMB FQC[JQCM

Acks wcbb aj jvmbumtjk ce mffhrkmefj wctn mbb tnj lmekmthry jvmbumtche frctjrcm kjtmcbjk ajbhw. [nj Ackkjr lust prhvckjsupphrtceg khfuljetmtche ce cts prhphsmb ms rjqujstjk ay FQM, ce hrkjr th kjlhestrmtj tnmt jmfn tjfnecfmb lmekmthryrjqucrjljet nms ajje ljt. [h msscst wctn tnj jvmbumtche prhfjss, ct cs prjojrrjk tnmt tnj Ackkjr fhlpbjtj tnj tmabjcefbukjk ajbhw, th cekcfmtj wnjrj ce cts prhphsmb tnj ceohrlmtche fme aj bhfmtjk. Acks tnmt omcb th ljjt mbb lmekmthryrjqucrjljets wcbb aj kjfbmrjk ehe-rjsphescvj.

LMEKM[HQS [JFNECFMB QJ]ZCQJLJE[V

L= ‖ ACKKJQ–V J^TJQCJEFJ

M. [nj Ackkjr lust kjlhestrmtj tnjy nmvj m lceclul ho tnrjj (6) yjmrs– jxpjrcjefj (wctnce tnj bmst :

yjmrs) prhvckceg sjrvcfjs ce clpbjljetceg mek lmcetmceceg meheylhus rjphrtceg bcejs ms kjsfrcajk ce Meejx M - Vtmtjljet ho Whr` (VHW).

A. [nj Ackkjr–s lust cefbukj m kjtmcbjk kjsfrcptche ho twh (1) kcstceft fbcjets/fusthljrs wncfn kjlhestrmtjstnmt tnj Ackkjr nms prhvckjk me meheylhus rjphrtceg bcej sjrvcfjs th hrgmeczmtches ho m sclcbmr* sczj meksfhpj th tnj FQM rjqucrjljet.

*Me meheylhus rjphrtceg bcej sjrvcfj tnmt cs sclcbmr ce sczj mek sfhpj th tnj FQM rjqucrjljet kjsfrcajkmt Meejx M - Vtmtjljet ho Whr`, cs kjocejk ms m rjqucrjljet tnmt9

Cs me hrgmeczmtche ho lhrj tnme =4,444 jlpbhyjjs0

Nms m emtchemb sfhpj (c.j. mffjpts mbbjgmtches mfrhss Fmemkm)0 Fhbbjfts mek prhfjssjs mbbjgmtches vcm pnhej, lmcb, mek hebcej0

Trhvckjs sjrvcfjs ce ahtn Jegbcsn mek Orjefn0 mek

Trhvckjs 1; nhurs/kmy, 7 kmys/wjj` sjrvcfj.

L1 ‖ FBCJE[ QJOJQJEFJV

[nj Ackkjr lust prhvckj m rjojrjefj ohr jmfn fbcjet kjsfrcajk ce L= wnh fme fheocrl tnmt tnj Ackkjrprhvckjk whr` ho sclcbmr sczj mek emturj. Ohr jmfn rjojrjefj tnj Ackkjr lust prhvckj9

=. Emlj ho Trclmry Fbcjet Qjojrjefj0

1. Jlmcb mkkrjss ho Trclmry Fbcjet Qjojrjefj9

[nj Ackkjr snhubk prhvckj tnj smlj ceohrlmtche ohr hej amf`-up hr sjfhekmry fbcjet rjojrjefj cefmsj tnj prclmry fbcjet rjojrjefj cs eht mvmcbmabj0

6. Fhetrmft pjrchk (stmrt mek jek kmtjs)0 mek

;. Fhlpbjtj kjsfrcptche ho tnj rjphrtceg sjrvcfjs prhvckjk.







Tbjmsj ehtj9 tnjsj Fbcjet Qjojrjefj fhetmfts wcbb aj fhetmftjk th jvmbumtj rmtjk frctjrcm Q> QjojrjefjFnjf`s uekjr Mppjekcx J-19 Thcet-Qmtjk Jvmbumtche Frctjrcm.

[nj heus cs he tnj Ackkjr th prhvckj fbcjet rjojrjefjs tnmt fme aj fhetmftjk jmscby.

L6 ‖ CEOHQLM[CHE [JFNEHBHGS (C[) VJFZQC[S QJ]ZCQJLJE[V

[nj Ackkjr lust kjlhestrmtj tnjy nmvj suoocfcjet Ceohrlmtche [jfnehbhgy (C[) systjls fmpmacbcty mekfmpmfcty th mffhllhkmtj tnj FQM C[ Vjfurcty rjqucrjljets ms kjsfrcajk ce Meejx M - Vtmtjljet ho Whr`.

[h kjlhestrmtj fhlpbcmefj, tnj Ackkjr lust9

=. Trhvckj kmtm fhbbjftche mek kmtm sthrmgj ce m lmeejr tnmt cs sjfurj, fheockjetcmb mek meheylhus, mskjsfrcajk ce tnj VHW0

1. Ljjt tnj sjfurcty rjqucrjljet ohr tnj prhtjftche ho sjesctcvj ceohrlmtche ms kjsfrcajk ce Meejx M-=Vjfurcty Qjqucrjljets ho tnj VHW0 mek

6. Ljjt tnj FQM mpprhvjk jefryptche stmekmrks ms kjsfrcajk ce tnj Meejx M-= Vjfurcty Qjqucrjljets

ho tnj VHW.

L; ‖ AZVCEJVV FHE[CEZC[S TBME MEK V[QM[JGS

[nj Ackkjr lust prhvckj m kjsfrcptche ho tnjcr jstmabcsnjk mek khfuljetjk auscejss fhetceucty pbme (AFT)ce pbmfj mt tnj tclj ho tnj ack fbhsceg tnmt kjtmcbs tnj Ackkjr–s strmtjgcjs th rjfhvjr mek/hr rjlmce hpjrmtchembtnrhugn cetjrruptches ho mey `cek0 sufn ms phwjr omcburjs, C[ systjl frmsnjs mek emturmb kcsmstjrs.

Tbjmsj ehtj9 tnj kjtmcbs prhvckjk ce tnj Auscejss Fhetceucty Tbme mek Vtrmtjgy wcbb aj jvmbumtjk mt Q:uekjr Mppjekcx J-1 Thcet-Qmtjk Jvmbumtche Frctjrcm.

L: ‖ KM[M TQHFJVVJK MEK V[HQJK J^FBZVC_JBS CE FMEMKM

[nj Ackkjr lust fbjmrby prhvckj m kjsfrcptche ho nhw tnj Ackkjr wcbb lmemgj mbb kmtm ceput, prhfjssceg,sthrmgj, mffjssceg mek jbjftrhecf amf`-ups jxfbuscvjby ce Fmemkm.







M[[MFNLJE[ 19 THCE[ QM[JK FQC[JQCM

[jfnecfmb acks wcbb aj mssjssjk sjpmrmtjby mgmcest tnj jvmbumtche frctjrcm ckjetcocjk ajbhw. Thcet-rmtjk frctjrcm ehtmkkrjssjk ce tnj ack wcbb rjsubt ce m sfhrj ho zjrh ajceg msscgejk mgmcest tnmt pmrtcfubmr frctjrche.

Ackkjrs lust ljjt tnj hvjrmbb lceclul pmss phcet rjqucrjljet ho ?4% hut ho m lmxclul ho 7: phcets.

Thcets Vullmry9

Frctjrcm Lmxclul Mvmcbmabj Thcets

Vuathtmb ohr Q= Jlpbhyjj trmceceg mek pjrohrlmefj jvmbumtches =4

Vuathtmb ohr Q1 Cetm`j prhfjss :

Vuathtmb ohr Q6 Meheylhus ohbbhw up fhlluecfmtche fmpmacbctcjs =4

Vuathtmb ohr Q; Trhtjftche ho Ceohrlmtche =4

Vuathtmb ohr Q: Auscejss Fhetceucty Tbme (AFT) =4

Vuathtmb ohr Q? Mffjsscacbcty :

Vuathtmb ohr Q7 Jevcrheljetmb Vtrmtjgy :

Vuathtmb ohr Q> Qjojrjefj Fnjf`s 14[H[MB OHQ THCE[ QM[JK FQC[JQCM Lmxclul phcets < 7:Lceclul pmss lmr` rjqucrjk (?4%) ;:






Vjptjlajr 14=; Tmgj 6= ho ?=

Frctjrcm Qmtceg Vfmbj

Q= Jlpbhyjj trmceceg mek pjrohrlmefj jvmbumtches[nj Ackkjr snhubk kjsfrcaj cts– Nulme Qjshurfjsprhfjkurjs usjk cetjrembby th jesurj jlpbhyjj trmceceg mekpjrohrlmefj jvmbumtches mrj fhekuftjk prhpjrby.

[nj Nulme Qjshurfjs prhfjkurjs snhubk cefbukj tnjohbbhwceg `jy jbjljets9

=. Fbcjet sjrvcfjs trmceceg01. Vystjl (kmtmamsj) trmceceg06. Trhfjkurjs ohr nmekbceg fmbbs0 mek;. Jesurceg mbbjgmtches mrj prhpjrby khfuljetjk

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht mkkrjss mey ho tnj `jy jbjljets.

1 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs = ho tnj `jy jbjljets

; Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 1 ho tnj `jy jbjljets

7 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 6 ho tnj `jy jbjljets

=4 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs mbb ; ho tnj `jy jbjljets

Q1 Cetm`j prhfjss

[nj Ackkjr snhubk prhvckj smlpbj pnhej sfrcpts usjk aycetm`j mgjets wnje rjfjcvceg mbbjgmtches.

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht fhetmce mey smlpbj sfrcpts usjk aycetm`j mgjets wnje rjfjcvceg mbbjgmtches.

: Thcets ‖ [nj Ackkjr–s prhphsmb fhetmcesm lceclul ho hej smlpbj sfrcpt usjk aycetm`j mgjets wnje rjfjcvceg mbbjgmtches(cefbukceg vmrchus sfjemrchs, sufn ms9wnmt cs smck mek/hr khej wnje m Vhurfjfmbbs th rjphrt me mbbjgmtche tnmt cs ehtrjbjvmet th tnj rjphrtceg bcejs).

Q6 Meheylhus ohbbhw up fhlluecfmtche fmpmacbctcjs

[nj Ackkjr snhubk kjsfrcaj tnjcr fhlpmey–s macbcty mekljtnhkhbhgy th prhvckj ohr meheylhus ohbbhw-upfhevjrsmtches wctn tnj Vhurfj hefj tnj cectcmb mbbjgmtche nmsajje sualcttjk, cefbukceg tnj ohbbhwceg jbjljets9

=. prhvckceg tnj Vhurfj wctn m pmsswhrk mek usjremlj thbhg ce mek tnj mbbjgmtche eulajr0

1. fmpmacbcty ohr tnj Vhurfj th phst mkkctchemb fhlljets06. fmpmacbcty ohr tnj FQM mutnhrczjk rjvcjwjrs th phsj m

qujstche wctnce tnj systjl0 mek;. fmpmacbcty ho ehtcoyceg tnj FQM mutnhrczjk rjvcjwjrs ho

mkkctchemb ceohrlmtche jetjrjk/rjvcsches lmkj.

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht mkkrjss mey jbjljets.

1 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs = ho tnj bcstjk jbjljets

; Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 1 ho tnj bcstjk jbjljets

7 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 6 ho tnj bcstjk jbjljets

=4 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs mbb ; ho tnj bcstjk jbjljets

Q; Ehe-kcsfbhsurj/Fheockjetcmbcty Mgrjjljet

[nj Ackkjr snhubk prhvckj m fhpy ho tnjcr ehe-kcsfbhsurj/fheockjetcmbcty mgrjjljets.

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht fhetmce mey ceohrlmtche wctn rjgmrk thm ehe-kcsfbhsurj/fheockjetcmbctymgrjjljet.

: Thcets ‖ [nj Ackkjr prhvckjs m smlpbj







[nj Ackkjr snhubk kjsfrcaj nhw tnjy cetjek th mknjrj thprcvmfy bmws, jesurj meheylcty ho tnj Vhurfj mek tnjsuastmefj ho tnjcr mbbjgmtche.

fhpy ho tnj ehe-kcsfbhsurj/fheockjetcmbctymgrjjljets tnmt jlpbhyjjs lust scge.

=4 Thcets ‖ [nj Ackkjr prhvckjs tnjohbbhwceg9

m smlpbj fhpy ho tnj ehe-kcsfbhsurj/fheockjetcmbctymgrjjljets tnmt jlpbhyjjs lustscge0 mek

m kjsfrcptche ho trmceceg (mekrjorjsnjrs) tnmt cs gcvje thjlpbhyjjs th jesurj tnjy fbjmrbyuekjrstmek mek mknjrj th tnjprcvmfy bmws mek jesurj tnjmeheylcty ho tnj Vhurfj mek tnjsuastmefj ho tnj mbbjgmtche.

Q: Auscejss Fhetceucty Tbme (AFT)

[nj Ackkjr snhubk prhvckj m kjsfrcptche ho cts AuscejssFhetceucty Tbme (AFT) tnmt kjsfrcajs tnj Ackkjr–s prjfmutchesmek mftches th jesurj sjrvcfj kcsruptches mrj mvhckjk hr `jptth m lceclul. Auscejss sjrvcfjs kcsruptches cefbukj, aut mrjeht bclctjk th m bmahr kcsputj ay tnj Ackkjr–s pjrsheejb,fhlluecfmtches omcburj, C[ nmrkwmrj mek shotwmrj, omfcbctymek jqucpljet omcburj(s) hr lmboueftche(s).

[nj AFT snhubk cefbukj tnj ohbbhwceg `jy jbjljets9=. M bcst ho phtjetcmb kcsruptches hr auscejss fhlpbcfmtches

mkkrjssjk ay tnj AFT01. Trhfjssjs/strmtjgcjs tnmt tnj Ackkjr wcbb ohbbhw th

mkkrjss tnj auscejss kcsruptche mek tnj prhijftjktcljbcej th kjmb wctn tnj clljkcmtj motjrlmtn ho tnjfrcscs0

6. [nj Ackkjr nms tjstjk tnj AFT0;. [nj AFT nms ajje tjstjk mek mukctjk ay m tncrk pmrty0:. [nj AFT nms m khfuljetjk upkmtceg prhfjss0 mek?. Fhlluecfmtche strmtjgy usjk wctn tnj kcssjlcemtche ho

tnj AFT tnrhugnhut tnj Ackkjrs hrgmeczmtche.

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht mkkrjss mey ho tnj `jy jbjljets.

= Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs = ho tnj `jy jbjljets

1 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 1 ho tnj `jy jbjljets

; Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs 6 ho tnj `jy jbjljets

? Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs ; ho tnj `jy jbjljets

> Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs : ho tnj `jy jbjljets

=4 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs mbb ? jbjljets

Q? Mffjsscacbcty

[nj Ackkjr snhubk prhvckj kjtmcbs he tnj mffjsscacbcty ho tnjsystjl th pjrshes wctn kcsmacbctcjs, cefbukceg9

(m) tnj hoojr ho [[S sjrvcfj th fmbbjrs0

(a) wnjtnjr tnj hebcej rjphrtceg thhb ljjts Wja Fhetjet Mffjsscacbcty Guckjbcejs (WFMG 1.4 Bjvjb M hr Bjvjb MM) mekme hvjrvcjw ho mey pbmes th clprhvj cts jxcstceg wjamffjsscacbcty0 mek

(f) ceohrlmtche he tnj trmceceg prhvckjk th Trhphejet stmoo he

4 Thcets ‖ [nj Ackkjr–s prhphsmb khjseht fhetmce mey ceohrlmtche wctn rjgmrk th Mffjsscacbcty.

1 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs hej (=) ho tnj bcstjk jbjljets.

6 Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs twh (1) ho tnj bcstjk jbjljets.

: Thcets ‖ [nj Ackkjr–s prhphsmbmkkrjssjs mbb tnrjj (6) ho tnj bcstjk

http://laws-lois.justice.gc.ca/eng/acts/P-21/


http://www.w3.org/WAI/intro/wcag













kjbcvjrceg sjrvcfj th pjrshes wctn kcsmacbctcjs. jbjljets.

Q7 Jevcrheljetmb strmtjgy

[nj Ackkjr snhubk prhvckj kjtmcbs he cts jevcrheljetmb phbcfyce pbmfj th lmemgj cts jevcrheljetmb fhllctljet ohrsustmcemacbcty.

[nj Ackkjr snhubk kjsfrcaj cts jevcrheljetmb strmtjgy mekkjlhestrmtj tnj wmys ce wncfn cts prhkufts, sjrvcfjs, mekhpjrmtches rjkufj ejgmtcvj clpmfts he tnj jevcrheljet.

[nj Ackkjr snhubk prhvckj kjtmcbs he cts wmstj rjkuftchestrmtjgcjs, hpjrmtchemb ajst prmftcfjs mek htnjr cectcmtcvjs tnmttnj Ackkjr cs cevhbvjk ce tnmt jctnjr jbclcemtj hr rjkufjejgmtcvj clpmfts he tnj jevcrheljet.

4 Thcets ‖ [nj Ackkjr khjs eht mkkrjsscts jevcrheljetmb strmtjgy.

= Thcet ‖ [nj Ackkjr kjsfrcajs ctsjevcrheljetmb strmtjgy aut khjs ehtckjetcoy wmys ce wncfn cts prhkufts,sjrvcfjs, mek hpjrmtches rjkufj ejgmtcvjclpmfts he tnj jevcrheljet.

6 Thcets ‖ [nj Ackkjr kjsfrcajs ctsjevcrheljetmb strmtjgy mek ckjetcocjswmys ce wncfn cts prhkufts, sjrvcfjs, mekhpjrmtches rjkufj ejgmtcvj clpmfts hetnj jevcrheljet.

: Thcets ‖ [nj Ackkjr kjsfrcajs cts

jevcrheljetmb strmtjgy mek ckjetcocjswmys ce wncfn cts prhkufts, sjrvcfjs, mekhpjrmtches rjkufj ejgmtcvj clpmfts hetnj jevcrheljet, cefbukceg hpjrmtchembajst prmftcfjs mek htnjr cectcmtcvjs tnmt tnjAckkjr cs cevhbvjk ce tnmt jctnjr jbclcemtjhr rjkufj ejgmtcvj clpmfts he tnjjevcrheljet.

Q> Qjojrjefj Fnjf`s

Fbcjet rjojrjefjs = mek 1 orhl frctjrcm L1 (Mttmfnljet =9Lmekmthry Frctjrcm) wcbb aj fhetmftjk rjgmrkceg tnj ohbbhwceg

qujstches. [nj heus cs he tnj Ackkjr th prhvckj fbcjetrjojrjefjs tnmt nmvj `ehwbjkgj ho tnj qujstches ajbhw.

FQM wcbb fhetmft tnj prclmry fbcjet rjojrjefj ce wrctceg (vcmjlmcb) th fheocrl tnj rjqujstjk ceohrlmtche. [nj prclmryfbcjet rjojrjefj wcbb nmvj ocvj (:) auscejss kmys orhlcssumefj ho tnj rjqujst th prhvckj m rjsphesj. Ce tnj jvjetFQM cs uemabj th fhetmft tnj prclmry fbcjetrjojrjefjcekcfmtjk, tnj FQM rjsjrvjs tnj rcgnt th fhetmft tnjamf`-up hr sjfhekmry fbcjet rjojrjefj, wnh wcbb tnje nmvjocvj (:) auscejss kmys orhl tnj rjqujst th prhvckj mrjsphesj. Vnhubk FQM aj uesuffjssoub ce hatmceceg mrjsphesj orhl jctnjr fbcjet rjojrjefjs hr co jctnjr fbcjet

rjojrjefjs mrj uemabj th vmbckmtj tnj prhvckjk ceohrlmtche,tnj Ackkjr wcbb rjfjcvj zjrh (4) phcets ohr Q>.

]ujstche =9 Wjrj yhu mabj th fhlluecfmtj pjrshembby mekrjmkcby wctn tnj vjekhr8

Sjs < =Eh < 4

]ujstche 19 Kck tnj vjekhr fhlpby wctn tnj tjrls ho tnjFhetrmft8

Sjs < =Eh < 4






Vjptjlajr 14=; Tmgj 6; ho ?=

]ujstche 69 Kck tnj vjekhr rjshbvj tjfnecfmb cssujs qucf`by(wctnce 1; nhurs ho ct ajceg rjphrtjk)8

Sjs < =Eh < 4

]ujstche ;9 Wjrj rjphrts ho meheylhus mbbjgmtches fhlpbjtjmek tcljby (wctnce 1; nhurs8)8

Sjs < =Eh < 4

]ujstche :9 Wjrj yhu smtcsocjk wctn tnj vjekhr–s pjrohrlmefj8

Sjs < =Eh < 4

]ujstche ?9 He m sfmbj ho hej (=) th ocvj (:), (ocvj ajceg tnjajst) nhw whubk yhu fhbbjftcvjby rmtj tnj qumbcty ho sjrvcfj,kjbcvjry, mek jek prhkuft rjfjcvjk8

Vfmbj ho = < =Vfmbj ho 1 < 1Vfmbj ho 6 < 6Vfmbj ho ; < ;Vfmbj ho : < :






Vjptjlajr 14=; Tmgj 6: ho ?=

M[[MFNLJE[ 69 OCEMEFCMB TQHTHVMB

OCEMEFCMB TQHTHVMB

[nj Ackkjr snhubk sualct tnjcr ocemefcmb ack ce mffhrkmefj wctn Amscs ho Tmyljet ce Meejx A. [nj prcfjs spjfcocjk, wnje

quhtjk ay tnj Ackkjr, cefbukj mbb ho tnj rjqucrjljets kjocejk ce tnj ‒Vtmtjljet ho Whr`“ ce Meejx M.Ackkjrs lust quhtj prcfjs ce Fmemkcme oueks, tmxjs jxtrm ms mppbcfmabj, ohr tnj prhvcsche ho sjrvcfjs hutbcejk ce Meejx M‒Vtmtjljet ho Whr`“.

[mabj M9 Vjrvcfjs

]umetcty (lhetns) Ocrl mbb-cefbuscvj

lhetnby rmtj

Jxtjekjk Trcfj

Vjrvcfjs ‖ Sjmr = (Ojarumry 14=: ‖ Lmrfn 14=?) =6

Vjrvcfjs ‖ Sjmr 1 (Mprcb 14=? ‖ Lmrfn 14=7) =1

Vjrvcfjs ‖ Hptche Sjmr = (Mprcb 14=7 ‖ Lmrfn 14=>) =1

Vjrvcfjs ‖ Hptche Sjmr 1 (Mprcb 14=> ‖ Lmrfn 14=3) =1

Vjrvcfjs ‖ Hptche Sjmr 6 (Mprcb 14=3 ‖ Lmrfn 1414)

=1

Jvmbumtjk Ack Trcfj Vfhrj






Vjptjlajr 14=; Tmgj 6? ho ?=

M[[MFNLJE[ ;9 FJQ[COCFM[CHEV QJ]ZCQJK [H AJ VZALC[[JK M[ [CLJ HOACK FBHVCEG

Ackkjrs lust sualct tnj ohbbhwceg kuby fhlpbjtjk fjrtcocfmtches ms pmrt ho tnjcr ack mt ack

fbhsceg. Mbb fjrtcocfmtches lust aj fhlpbjtjk mffurmtjby. [nj fhlpbjtj bjgmb emlj ho tnj ackkjr lustaj prhvckjk he mbb rjqucrjk fjrtcocfmtches mek lust lmtfn tnj bjgmb emlj prhvckjk he tnj orhet pmgj hotnj QOT.

[nj Ackkjr snhubk jesurj tnjy rjvcjw mek uekjrstmek tnj fjrtcocfmtches ajbhw. [nj Ackkjrsnhubk fhetmft tnj Fhetrmftceg Mutnhrcty co tnjy rjqucrj ourtnjr fbmrcocfmtche he tnjsjfjrtcocfmtches.

Tbjmsj jesurj mbb tnj rjqucrjk scgemturjs mrj prhvckjk mt ack fbhsceg, ms cekcfmtjk ajbhw.

;.= [JQLV MEK FHEKC[CHEV

[nj Ackkjr njrjay fjrtcocjs fhlpbcmefj wctn mek mffjptmefj ho mbb ho tnj mrtcfbjs, fbmusjs, tjrls mek fhekctches fhetmcejkhr rjojrjefjk ce tncs Qjqujst ohr Trhphsmb (QOT) mek Vtmtjljet ho Whr` (VHW). Mey lhkcocfmtches, hr fhekctchemb prcfcegay tnj ackkjr, cefbukceg kjbjtches hr mkkctches th tnj mrtcfbjs, fbmusjs, tjrls mek fhekctches fhetmcejk hr rjojrjefjk ce tncsQOT mek/hr VHW khfuljet wcbb rjekjr tnj ack ehe-rjsphescvj.

;.1 BMEGZMGJ FMTMACBC[S

[nj Ackkjr njrjay fjrtcocjs tnmt tnj prhphsjk rjshurfj(s) ljjt(s) tnj bmegumgj rjqucrjljets ms spjfcocjk ce tnj VHW.

;.6 FJQ[COCFM[J HO CEKJTJEKJE[ ACK KJ[JQLCEM[CHE

C, tnj uekjrscgejk, ce sualcttceg tnj mffhlpmeyceg ack hr tjekjr (njrjcemotjr ‒ack“) th9 Fmemkm Qjvjeuj Mgjefy

(Fhrphrmtj Emlj ho Qjfcpcjet ho tncs Vualcssche)

ohr9 QOT =4446=>767 ohr Meheylhus FQM cetjremb ormuk mek lcsusj rjphrtceg bcejs

(Emlj ho Trhijft mek Vhbcfctmtche Eulajr)

ce rjsphesj th tnj fmbb hr rjqujst (njrjcemotjr ‒fmbb“) ohr acks lmkj ay9


(Emlj ho [jekjrceg Mutnhrcty)

kh njrjay lm`j tnj ohbbhwceg stmtjljets tnmt C fjrtcoy th aj truj mek fhlpbjtj ce jvjry rjspjft9

C fjrtcoy, he ajnmbo ho9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(Fhrphrmtj Bjgmb Emlj ho Ackkjr hr [jekjrjr Pnjrjcemotjr ‒Ackkjr“\)

tnmt9

=. C nmvj rjmk mek C uekjrstmek tnj fhetjets ho tncs Fjrtcocfmtj0







1. C uekjrstmek tnmt tnj mffhlpmeyceg ack wcbb aj kcsqumbcocjk co tncs Fjrtcocfmtj cs ohuek eht th aj truj mekfhlpbjtj ce jvjry rjspjft0

6. C ml mutnhrczjk ay tnj Ackkjr th scge tncs Fjrtcocfmtj, mek th sualct tnj mffhlpmeyceg ack, he ajnmbo ho tnjAckkjr0

;. Jmfn pjrshe wnhsj scgemturj mppjmrs he tnj mffhlpmeyceg ack nms ajje mutnhrczjk ay tnj Ackkjr thkjtjrlcej tnj tjrls ho, mek th scge, tnj ack, he ajnmbo ho tnj Ackkjr0

:. Ohr tnj purphsjs ho tncs Fjrtcocfmtj mek tnj mffhlpmeyceg ack, C uekjrstmek tnmt tnj whrk ‒fhlpjtcthr“ snmbbcefbukj mey cekcvckumb hr hrgmeczmtche, htnjr tnme tnj Ackkjr, wnjtnjr hr eht moocbcmtjk wctn tnj Ackkjr, wnh9

(m) nms ajje rjqujstjk th sualct m ack ce rjsphesj th tncs fmbb ohr acks0

(a) fhubk phtjetcmbby sualct m ack ce rjsphesj th tncs fmbb ohr acks, amsjk he tnjcr qumbcocfmtches, macbctcjs hrjxpjrcjefj0

?. [nj Ackkjr kcsfbhsjs tnmt (fnjf` hej ho tnj ohbbhwceg, ms mppbcfmabj)9

(m) tnj Ackkjr nms mrrcvjk mt tnj mffhlpmeyceg ack cekjpjekjetby orhl, mek wctnhut fhesubtmtche,fhlluecfmtche, mgrjjljet hr mrrmegjljet wctn, mey fhlpjtcthr0

(a) tnj Ackkjr nms jetjrjk ceth fhesubtmtches, fhlluecfmtches, mgrjjljets hr mrrmegjljets wctnhej hr lhrj fhlpjtcthrs rjgmrkceg tncs fmbb ohr acks, mek tnj Ackkjr kcsfbhsjs, ce tnj mttmfnjkkhfuljet(s), fhlpbjtj kjtmcbs tnjrjho, cefbukceg tnj emljs ho tnj fhlpjtcthrs mek tnj emturj ho, mekrjmshes ohr, sufn fhesubtmtches, fhlluecfmtches, mgrjjljets hr mrrmegjljets0

7. Ce pmrtcfubmr, wctnhut bclctceg tnj gjejrmbcty ho pmrmgrmpns (?)(m) hr (?)(a) mahvj, tnjrj nms ajje ehfhesubtmtche, fhlluecfmtche, mgrjjljet hr mrrmegjljet wctn mey fhlpjtcthr rjgmrkceg9

(m) prcfjs0

(a) ljtnhks, omfthrs hr ohrlubms usjk th fmbfubmtj prcfjs0

(f) tnj cetjetche hr kjfcsche th sualct, hr eht th sualct, m ack0 hr

(k) tnj sualcssche ho m ack wncfn khjs eht ljjt tnj spjfcocfmtches ho tnj fmbb ohr acks0

jxfjpt ms spjfcocfmbby kcsfbhsjk pursumet th pmrmgrmpn (?)(a) mahvj0

>. Ce mkkctche, tnjrj nms ajje eh fhesubtmtche, fhlluecfmtche, mgrjjljet hr mrrmegjljet wctn mey fhlpjtcthrrjgmrkceg tnj qumbcty, qumetcty, spjfcocfmtches hr kjbcvjry pmrtcfubmrs ho tnj prhkufts hr sjrvcfjs th wncfn tncsfmbb ohr acks rjbmtjs, jxfjpt ms spjfcocfmbby mutnhrczjk ay tnj [jekjrceg Mutnhrcty hr ms spjfcocfmbby kcsfbhsjkpursumet th pmrmgrmpn (?)(a) mahvj0

3. [nj tjrls ho tnj mffhlpmeyceg ack nmvj eht ajje, mek wcbb eht aj, `ehwcegby kcsfbhsjk ay tnj Ackkjr, kcrjftbyhr cekcrjftby, th mey fhlpjtcthr, prchr th tnj kmtj mek tclj ho tnj hoocfcmb ack hpjeceg, hr ho tnj mwmrkceg ho tnjfhetrmft, wncfnjvjr fhljs ocrst, uebjss htnjrwcsj rjqucrjk ay bmw hr ms spjfcocfmbby kcsfbhsjk pursumet thpmrmgrmpn (?)(a) mahvj.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(Trcetjk Emlj mek Vcgemturj ho Kuby Mutnhrczjk Mgjet ho Ackkjr)

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX

(Thsctche [ctbj) (Kmtj)






Vjptjlajr 14=; Tmgj 6> ho ?=

;.; IHCE[ _JE[ZQJ FJQ[COCFM[CHE

EH[J [H ACKKJQ9 Fhlpbjtj tncs fjrtcocfmtche co m ihcet vjeturj cs ajceg prhphsjk htnjrwcsjfnjf` tnj ahx ajbhw.

[ncs fjrtcocfmtche cs eht mppbcfmabj.[nj Ackkjr rjprjsjets mek wmrrmets tnj ohbbhwceg9

(m) [nj ackkceg jetcty cs m fhetrmftumb ihcet vjeturj ce mffhrkmefj wctn tnj ohbbhwceg kjocectche. M "fhetrmftumb ihcet vjeturj" cs me msshfcmtche ho twh hr lhrj pmrtcjs wnh nmvj jetjrjk ceth m wrcttje fhetrmft ce wncfntnjy nmvj sjt hut tnj tjrls uekjr wncfn tnjy nmvj mgrjjk th fhlacej tnjcr lhejy, prhpjrty, `ehwbjkgj,s`cbbs, tclj hr htnjr rjshurfjs ce m ihcet auscejss jetjrprcsj, snmrceg tnj prhocts mek tnj bhssjs mek jmfnnmvceg shlj kjgrjj ho fhetrhb hvjr tnj jetjrprcsj.

(a) [nj emlj ho tnj ihcet vjeturj cs9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX(co mppbcfmabj).

(f) [nj ljlajrs ho tnj fhetrmftumb ihcet vjeturj mrj (tnj Ackkjr cs th mkk bcejs th mffhllhkmtj tnj emljsho mbb ljlajrs ho tnj ihcet vjeturj, ms ejfjssmry) 9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(k) [nj Auscejss Eulajrs (AE) ho jmfn ljlajr ho tnj fhetrmftumb ihcet vjeturj mrj ms ohbbhws (tnj Ackkjr csth mkk bcejs ohr mkkctchemb AEs, ms ejfjssmry)9



(j) [nj joojftcvj kmtj ho ohrlmtche ho tnj ihcet vjeturj cs9 XXXXXXXXXXXXXXXXXXXXXX

(o) Jmfn ljlajr ho tnj ihcet vjeturj nms mpphcetjk mek grmetjk oubb mutnhrcty th XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX (tnj "Bjmk Ljlajr") th mft he ajnmbo ho mbb ljlajrs ms ctsrjprjsjetmtcvj ohr tnj purphsjs ho jxjfutceg khfuljetmtche rjbmtceg th tnj Fhetrmft cssujk suasjqujet thfhetrmft mwmrk, cefbukceg aut eht bclctjk th Fhetrmft Mljekljets mek [ms` Mutnhrczmtches.

(g) [nj ihcet vjeturj cs ce joojft ms ho tnj kmtj ho ack sualcssche.

[ncs Ihcet _jeturj Fjrtcocfmtche lust aj scgejk ay JMFN ljlajr ho tnj ihcet vjeturj.

[nj Ihcet _jeturj Fjrtcocfmtche snmbb aj joojftcvj tnrhugnhut tnj jetcrj pjrchk ho tnj Fhetrmft, cefbukceg meyjxjrfcsjk hptche pjrchk, co jxjrfcsjk.

[nj FQM nms tnj rcgnt th rjqujst khfuljetmtche orhl tnj Ackkjr jvckjefceg tnj jxcstjefj ho tnj fhetrmftumb ihcetvjeturj.

Vcgemturj ho me mutnhrczjk rjprjsjetmtcvj ho jmfn ljlajr ho tnj ihcet vjeturj(tnj Ackkjr cs th mkk scgemthry bcejs ms ejfjssmry)9

XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX

Vcgemturj ho Kuby MutnhrczjkQjprjsjetmtcvj Emlj ho Cekcvckumb (TbjmsjTrcet) Bjgmb Emlj ho Auscejss Jetcty Kmtj

XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX

Vcgemturj ho Kuby MutnhrczjkQjprjsjetmtcvj

Emlj ho Cekcvckumb (TbjmsjTrcet)

Bjgmb Emlj ho Auscejss Jetcty Kmtj







M[[MFNLJE[ :9 FJQ[COCFM[CHEV QJ]ZCQJK [H AJ VZALC[[JK TQCHQ [HFHE[QMF[ MWMQK

[nj fjrtcocfmtches bcstjk ajbhw snhubk aj fhlpbjtjk mek sualcttjk wctn tnj ack aut lmy aj sualcttjk motjrwmrks. Co mey ho

tnjsj rjqucrjk fjrtcocfmtches cs eht fhlpbjtjk mek sualcttjk ms rjqujstjk, tnj Fhetrmftceg Mutnhrcty wcbb ceohrl tnj Ackkjrho m tclj ormlj wctnce wncfn th prhvckj tnj ceohrlmtche. Omcburj th fhlpby wctn tnj rjqujst ho tnj Fhetrmftceg Mutnhrctymek th prhvckj tnj fjrtcocfmtche wctnce tnj tclj ormlj prhvckjk wcbb rjekjr tnj ack-ehe rjsphescvj.

:.= OHQLJQ TZABCF VJQ_ME[ FJQ[COCFM[CHE

Fhetrmfts wctn ohrljr puabcf sjrvmets (OTV) ce rjfjcpt ho m pjesche hr ho m bulp sul pmyljet lust ajmr tnj fbhsjst puabcfsfrutcey mek rjobjft omcrejss ce tnj spjekceg ho puabcf oueks.

Kjocectches9

Ohr tnj purphsj ho tncs fbmusj, "ohrljr puabcf sjrvmet" cs mey ohrljr ljlajr ho m kjpmrtljet ms kjocejk ce tnj Ocemefcmb Mklcecstrmtche Mft , Q.V., =3>:, f. O-==, m ohrljr ljlajr ho tnj Fmemkcme Mrljk Ohrfjs hr m ohrljr ljlajr ho tnjQhymb Fmemkcme Lhuetjk Thbcfj. M ohrljr puabcf sjrvmet lmy aj9

m. me cekcvckumb0a. me cekcvckumb wnh nms cefhrphrmtjk0f. m pmrtejrsncp lmkj ho ohrljr puabcf sjrvmets0 hrk. m shbj prhprcjthrsncp hr jetcty wnjrj tnj moojftjk cekcvckumb nms m fhetrhbbceg hr lmihr cetjrjst ce tnj jetcty.

"bulp sul pmyljet pjrchk" ljmes tnj pjrchk ljmsurjk ce wjj`s ho smbmry, ohr wncfn pmyljet nms ajje lmkj thomfcbctmtj tnj trmesctche th rjtcrjljet hr th htnjr jlpbhyljet ms m rjsubt ho tnj clpbjljetmtche ho vmrchus prhgrmls thrjkufj tnj sczj ho tnj Tuabcf Vjrvcfj. [nj bulp sul pmyljet pjrchk khjs eht cefbukj tnj pjrchk ho sjvjrmefj pmy,wncfn cs ljmsurjk ce m bc`j lmeejr.

"pjesche" ljmes, m pjesche hr meeumb mbbhwmefj pmck uekjr tnj Tuabcf Vjrvcfj Vupjrmeeumtche Mft (TVVM), Q.V.,=3>:, f.T-6?, mek mey cefrjmsjs pmck pursumet th tnj Vuppbjljetmry Qjtcrjljet Ajejocts Mft , Q.V., =3>:, f.V-1; ms ctmoojfts tnj TVVM. Ct khjs eht cefbukj pjesches pmymabj pursumet th tnj Fmemkcme Ohrfjs Vupjrmeeumtche Mft , Q.V.,=3>:, f.F-=7, tnj Kjojefj Vjrvcfjs Tjesche Fhetceumtche Mft , =374, f.K-6, tnj Qhymb Fmemkcme Lhuetjk Thbcfj

Tjesche Fhetceumtche Mft , =374, f.Q-=4, mek tnj Qhymb Fmemkcme Lhuetjk Thbcfj Vupjrmeeumtche Mft , Q.V., =3>:,f.Q-==, tnj Ljlajrs ho Tmrbcmljet Qjtcrceg Mbbhwmefjs Mft , Q.V., =3>:, f.L-:, mek tnmt phrtche ho pjesche pmymabj thtnj Fmemkm Tjesche Tbme Mft , Q.V., =3>:, f.F->.

Ohrljr Tuabcf Vjrvmet ce Qjfjcpt ho m Tjesche

Mrj yhu, tnj Ackkjr, m OTV8 SJV ( ) EH ( )

Mrj yhu, tnj Ackkjr, m OTV ce rjfjcpt ho m pjesche ms kjocejk njrjce8 SJV ( ) EH ( )

Co “yjs“, pbjmsj ckjetcoy ce wnmt fmpmfcty yhu, tnj Ackkjr, mrj ackkceg ay tcf`ceg tnj mpprhprcmtj ahx ajbhw9

me cekcvckumb8

me cekcvckumb wnh nms cefhrphrmtjk8

m pmrtejrsncp lmkj ho ohrljr puabcf sjrvmets8

m shbj prhprcjthrsncp hr jetcty wnjrj tnj moojftjk cekcvckumb nms m fhetrhbbceg hr lmihr cetjrjst ce tnj jetcty8

Tbjmsj prhvckj tnj ohbbhwceg mkkctchemb ceohrlmtche9

(c) emlj(s) ho tnj ohrljr puabcf sjrvmet(s)0

(cc) kmtj(s) ho tjrlcemtche ho jlpbhyljet hr rjtcrjljet orhl tnj Tuabcf Vjrvcfj0 mek

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Vjptjlajr 14=; Tmgj ;4 ho ?=

(ccc) ohr jmfn ohrljr puabcf sjrvmet emljk ce (c) mahvj, prhvckj tnj mppbcfmabj pjesche mft(s) mek mey phstjlpbhyljet fhestrmcets hr rjstrcftches co mppbcfmabj.

Ay prhvckceg tncs ceohrlmtche, Ackkjrs mgrjj tnmt tnj suffjssoub Ackkjr–s stmtus, wctn rjspjft th ajceg m ohrljr puabcfsjrvmet ce rjfjcpt ho m pjesche, wcbb aj rjphrtjk he tnj FQM wjasctj ms pmrt ho tnj puabcsnjk prhmftcvj kcsfbhsurj rjphrts

ohr fhetrmfts.

Whr` Ohrfj Qjkuftche Trhgrml

Mrj yhu, tnj Ackkjr, m OTV wnh rjfjcvjk m bulp sul pmyljet pursumet th tnj tjrls ho m whr` ohrfj rjkuftche prhgrml8

SJV ( ) EH ( )

Co ‒yjs“, pbjmsj prhvckj, ohr jmfn OTV emljk ce (c) mahvj, tnj ohbbhwceg ceohrlmtche9

(m) fhekctches ho tnj bulp sul pmyljet cefjetcvj0

(a) mlhuet ho bulp sul pmyljet0

(f) rmtj ho pmy he wncfn bulp sul pmyljet cs amsjk0

(k) pjrchk ho bulp sul pmyljet cefbukceg stmrt kmtj, jek kmtj mek eulajr ho wjj`s0

(j) eulajr mek mlhuet (prhojsschemb ojjs) ho htnjr fhetrmfts suaijft th tnj rjstrcftches ho m whr` ohrfj rjkuftcheprhgrml.

Ohr mbb fhetrmfts mwmrkjk kurceg tnj bulp sul pmyljet pjrchk, tnj thtmb mlhuet ho ojjs tnmt lmy aj pmck th mOTV wnh rjfjcvjk m bulp sul pmyljet cs $:,444, cefbukceg Mppbcfmabj [mxjs.

Fjrtcocfmtche

[nj Ackkjr fjrtcocjs tnmt tnj ceohrlmtche sualcttjk ay tnj Ackkjr ce rjsphesj th tnj mahvj rjqucrjljets cs mffurmtj mekfhlpbjtj.

Vcgemturj ho mutnhrczjk Ackkjr rjprjsjetmtcvj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

:.1 OJKJQMB FHE[QMF[HQV TQHGQML OHQ JLTBHSLJE[ J]ZC[S ‖ FJQ[COCFM[CHE

OJKJQMB FHE[QMF[HQV TQHGQML OHQ JLTBHSLJE[ J]ZC[S ‖ ACK FJQ[COCFM[CHE

Ay sualcttceg m ack, tnj Ackkjr fjrtcocjs tnmt tnj Ackkjr, mek mey ho tnj Ackkjr's ljlajrs co tnj Ackkjr cs m Ihcet _jeturj,cs eht emljk he tnj Ojkjrmb Fhetrmfthrs Trhgrml (OFT) ohr jlpbhyljet jqucty "OFT Bclctjk Jbcgcacbcty th Ack" bcst(nttp9//www.bmahur.gf.fm/jeg/stmekmrksXjqucty/jq/jlp/ofp/bcst/cejbcg.sntlb) mvmcbmabj orhl Jlpbhyljet mek VhfcmbKjvjbhpljet Fmemkm (JVKF) - Bmahur's wjasctj

Fmemkm wcbb nmvj tnj rcgnt th kjfbmrj m ack ehe-rjsphescvj co tnj Ackkjr, hr mey ljlajr ho tnj Ackkjr co tnj Ackkjr cs mIhcet _jeturj, mppjmrs he tnj ‒OFT Bclctjk Jbcgcacbcty th Ack ‒bcst mt tnj tclj ho fhetrmft mwmrk.

OJKJQMB FHE[QMF[HQV TQHGQML OHQ JLTBHSLJE[ J]ZC[S ‖ FJQ[COCFM[CHE

C, tnj Ackkjr, ay sualcttceg tnj prjsjet ceohrlmtche th tnj Fhetrmftceg Mutnhrcty, fjrtcoy tnmt tnj ceohrlmtche

prhvckjk cs truj ms ho tnj kmtj cekcfmtjk ajbhw. [nj fjrtcocfmtches prhvckjk th Fmemkm mrj suaijft th vjrcocfmtchemt mbb tcljs. C uekjrstmek tnmt Fmemkm wcbb kjfbmrj m ack ehe-rjsphescvj, hr wcbb kjfbmrj m fhetrmfthr ce kjomubt, com fjrtcocfmtche cs ohuek th aj uetruj, wnjtnjr kurceg tnj ack jvmbumtche pjrchk hr kurceg tnj fhetrmft pjrchk.Fmemkm wcbb nmvj tnj rcgnt th ms` ohr mkkctchemb ceohrlmtche th vjrcoy tnj Ackkjr's fjrtcocfmtches. Omcburj th fhlpbywctn mey rjqujst hr rjqucrjljet clphsjk ay Fmemkm lmy rjekjr tnj ack ehe-rjsphescvj hr fhestctutj m kjomubtuekjr tnj Fhetrmft.

http://www.labour.gc.ca/eng/standards_equity/eq/emp/fcp/list/inelig.shtml













Vjptjlajr 14=; Tmgj ;= ho ?=

Ohr ourtnjr ceohrlmtche he tnj Ojkjrmb Fhetrmfthrs Trhgrml ohr Jlpbhyljet Jqucty vcsct Jlpbhyljet mek VhfcmbKjvjbhpljet Fmemkm (JVKF)-Bmahur's wjasctj.

Kmtj9XXXXXXXXXXX(SSSS/LL/KK) (Co bjot abme`, tnj kmtj wcbb aj kjjljk th aj tnj ack shbcfctmtche fbhsceg kmtj.)

Fhlpbjtj ahtn M mek A.

M. Fnjf` heby hej ho tnj ohbbhwceg9

( ) M=. [nj Ackkjr fjrtcocjs nmvceg eh whr` ohrfj ce Fmemkm.

( ) M1. [nj Ackkjr fjrtcocjs ajceg m puabcf sjfthr jlpbhyjr.

( ) M6. [nj Ackkjr fjrtcocjs ajceg m ojkjrmbby rjgubmtjk jlpbhyjr ajceg suaijft th tnj Jlpbhyljet Jqucty Mft.

( ) M;. [nj Ackkjr fjrtcocjs nmvceg m fhlacejk whr` ohrfj ce Fmemkm ho bjss tnme =44 jlpbhyjjs (fhlacejkwhr` ohrfj cefbukjs9 pjrlmejet oubb-tclj, pjrlmejet pmrt-tclj mek tjlphrmry jlpbhyjjs Ptjlphrmry jlpbhyjjsheby cefbukjs tnhsj wnh nmvj whr`jk =1 wjj`s hr lhrj kurceg m fmbjekmr yjmr mek wnh mrj eht oubb-tcljstukjets\).

M:. [nj Ackkjr nms m fhlacejk whr`ohrfj ce Fmemkm ho =44 hr lhrj jlpbhyjjs0 mek

( ) M:.=. [nj Ackkjr fjrtcocjs mbrjmky nmvceg m vmbck mek furrjet Mgrjjljet th Clpbjljet Jlpbhyljet Jqucty(MCJJ) ce pbmfj wctn JVKF- Bmahur.

HQ

( ) M:.1. [nj Ackkjr fjrtcocjs nmvceg sualcttjk tnj Mgrjjljet th Clpbjljet Jlpbhyljet Jqucty (BMA==?>) thNQVKF-Bmahur. Ms tncs cs m fhekctche th fhetrmft mwmrk, prhfjjk th fhlpbjtceg tnj ohrl Mgrjjljet thClpbjljet Jlpbhyljet Jqucty (BMA==?>), kuby scgeceg ct, mek trmeslct ct th JVKF- Bmahur.

A. Fnjf` heby hej ho tnj ohbbhwceg9

( ) A=. [nj Ackkjr cs eht m Ihcet _jeturj.

HQ

( ) A1. [nj Ackkjr cs m Ihcet vjeturj mek jmfn ljlajr ho tnj Ihcet _jeturj lust prhvckj tnj Fhetrmftceg Mutnhrcty wctn m fhlpbjtjk meejx Ojkjrmb Fhetrmfthrs Trhgrml ohr Jlpbhyljet Jqucty - Fjrtcocfmtche. (Qjojr thtnj Ihcet _jeturj sjftche ho tnj Vtmekmrk Cestruftches)

http://www.labour.gc.ca/eng/standards_equity/eq/emp/fcp/index.shtml












:.6 _JEKHQ QJTHQ[CEG CEOHQLM[CHE

[nj ohbbhwceg ceohrlmtche snhubk aj prhvckjk th jemabj FQM fhlpbcmefj wctn pmrmgrmpn 11=(=)(k) ho tnj Cefhlj [mx Mft,Q.V.F. =3>:, f.= (:tn Vupp.) mek rjphrt pmyljets lmkj th fhetrmfthrs uekjr mppbcfmabj sjrvcfjs fhetrmfts (cefbukcegfhetrmfts cevhbvceg m lcx ho ghhks mek sjrvcfjs) he m [=14; Ghvjreljet Vjrvcfj Fhetrmft Tmyljets sbcp.

Ohr tnj purphsj ho tncs fbmusj9

‒ Bjgmb Emlj“ ljmes tnj emlj ho tnj fhlpmey, fhrphrmtche hr htnjr jetcty fhestctutjk ms m bjgmb pjrshe uekjr wncfn tncspjrshe jxjrfcsjs cts rcgnts mek pjrohrls cts habcgmtches.

‒Hpjrmtceg Emlj“ ljmes tnj emlj tnmt cs bjgmbby prhtjftjk mek usjk ce tnj fhursj ho cts auscejss ay m fhlpmey,fhrphrmtche hr htnjr jetcty bjgmbby fhestctutjk ms m bjgmb pjrshe, hr ay tnj cekcvckumb.

[nj Ackkjr cs rjqujstjk th prhvckj tnj ohbbhwceg9

Bjgmb Emlj9

Hpjrmtceg Emlj9

Mkkrjss9

Tmyljet/[=14; Mkkrjss (cokcoojrjet)

Tmyljet mkkrjss cs smlj ms mahvj

Fcty9

Trhvcefj9

Thstmb Fhkj9

[jbjpnhej9

Omx9

[ypj ho Auscejss (Vjbjft heby hej)

Fhrphrmtche TmrtejrsncpVhbj

TrhprcjthrEhe-TrhoctHrgmeczmtche

ZV hrCetjremtchemb Fh.

Mbb rjgcstjrjk fhlpmecjs (jxfbukceg Ehe-Trhoct hrgmeczmtches mek ZV hr Cetjremtchemb fhlpmecjs) lust prhvckj tnjcrGhhks mek Vjrvcfjs [mx (GV[) hr Auscejss Eulajr (AE). Mkkctchemb kjtmcbs he nhw th hatmce m AE fme aj ohuek mt9nttp9//www.frm-mrf.gf.fm/tx/asess/tpfs/ae-ej/ljeu-jeg.ntlb

Co tnj sjrvcfjs wcbb aj rjekjrjk ay me cekcvckumb, pbjmsj prhvckj tnj Vhfcmb Cesurmefj Eulajr (VCE).







Ghhks mek Vjrvcfjs [mx (GV[) Eulajr9

Auscejss Eulajr (AE)9

Vhfcmb Cesurmefj Eulajr (VCE)9Co m VCE eulajr cs ajceg prhvckjk, tnj ceohrlmtche snhubk ajpbmfj ce m sjmbjk jevjbhpj lmr`jk "Trhtjftjk".

E/M Qjmshe9

Ehtj9 Co yhu sjbjft "E/M", tnje yhu lust gcvj m rjmshe.

Kmtj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Emlj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Vcgemturj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(Vcgemturj ho kuby mutnhrczjk rjprjsjetmtcvj ho auscejss)

[ctbj9 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX([ctbj ho kuby mutnhrczjk rjprjsjetmtcvj ho auscejss)






Vjptjlajr 14=; Tmgj ;; ho ?=

MEEJ^ M9 V[M[JLJE[ HO WHQ@

=.4 [C[BJ

Meheylhus cetjremb ormuk mek lcsusj rjphrtceg bcejs ohr jlpbhyjjs ho tnj Fmemkm Qjvjeuj Mgjefy (FQM)

1.4 HAIJF[C_J

[nj FQM rjqucrjs tnj sjrvcfjs ho me cekjpjekjetby lmemgjk meheylhus thbb-orjj nhtbcej, me hebcej (wjasctj) mek lmcbrjphrtceg sjrvcfjs tnmt mrj mvmcbmabj th mbb FQM jlpbhyjjs, 1; nhurs m kmy, 7 kmys m wjj`, ce supphrt ho cts Cetjremb OrmukFhetrhb Trhgrml.

6.4 AMF@GQHZEK

[nj FQM, m ojkjrmb mgjefy tnmt jlpbhys mpprhxclmtjby ;4,444 jlpbhyjjs, cs rjfhgeczjk mek rjspjftjk ohr kjbcvjrceg ctsprhgrmls wctn cetjgrcty mek prhojsschembcsl mek cs guckjk ay m ncgn stmekmrk ho fhekuft mek jtncfs ohr cts jlpbhyjjs. [nj

FQM mbsh nms jxtjescvj jxpjrcjefj wctn cetjremb ormuk prjvjetche, lhecthrceg mek cevjstcgmtche, mek cs ce tnj prhfjss hoaucbkceg m strheg cetjremb ormuk fhetrhb prhgrml.

Cetjremb ormuk mek cetjgrcty bmpsjs phsj m sjrchus tnrjmt th tnj hrgmeczmtche–s haijftcvjs mek rjputmtche, mek th tnj lhrmbj, prhkuftcvcty mek wjbb-ajceg ho cts jlpbhyjjs. [h lctcgmtj tnj tnrjmt, ct cs vctmb tnmt tnj FQM tm`js mbb rjmshemabj ljmsurjsth smojgumrk tnj mssjts, rjshurfjs, ceohrlmtche mek rjputmtche ho tnj hrgmeczmtche orhl ormukubjet mftcvcty mekcempprhprcmtj fhekuft ay cts jlpbhyjjs.

Wncbj shlj cekcvckumbs lmy ojjb fhlohrtmabj fhlceg ohrwmrk mek spjm`ceg th m lmemgjr mahut tnjcr fhefjres, htnjrslmy eht0 tnjrjohrj, tnj lhst joojftcvj wmy th bjmre mahut ormuk mek htnjr uejtncfmb ajnmvchr cs th prhvckj jlpbhyjjs wctnm vmrcjty ho ljtnhks ohr rjphrtceg tnjcr fhefjres. [njsj ljtnhks cefbukj pnhej bcejs, wja ohrls, jlmcbs, omxjs, rjgubmrlmcb mek omfj th omfj ljjtcegs.

Ce mbb fmsjs, rjgmrkbjss ho tnj rjphrtceg ljfnmecsl usjk, tnj mbbjgmtches mek tnjcr shurfjs mrj trjmtjk ms fheockjetcmbmek/hr ms prhtjftjk kcsfbhsurjs0 nhwjvjr, tnjrj cs eh gumrmetjj ho meheylcty kuj th tnj prhvcsche ho tnj Trcvmfy Mft mektnj Mffjss th Ceohrlmtche Mft . Mey ceohrlmtche gmtnjrjk kurceg tnj fhursj ho me cevjstcgmtche ceth wrhegkhceg ajfhljsmffjsscabj uekjr tnjsj Mfts0 tnjrjohrj, jlpbhyjjs lmy aj rjbuftmet th fhlj ohrwmrk.

;.4 VFHTJ

Me meheylhus rjphrtceg fnmeejb, lhrj fhllheby `ehwe ms m tcp bcej hr nhtbcej, prhvckjs jlpbhyjjs wctn me meheylhusljmes th rjphrt fhefjres sufn ms mbbjgmtches ho ormukubjet mftcvcty hr lcsusj jegmgjk ce ay ojbbhw jlpbhyjjs mek/hrlmemgjljet. [nj lhrj cekjpjekjetby tnj rjphrtceg bcejs mrj mklcecstjrjk, tnj lhrj fheockjefj tnj jlpbhyjjs wcbb nmvjce rjphrtceg tnjcr mbbjgmtches.

[nj Fhetrmfthr wcbb aj rjsphescabj ohr clpbjljetceg mek lmcetmceceg tnj Meheylhus FQM cetjremb ormuk mek lcsusjrjphrtceg bcejs. [nj sjrvcfjs prhvckjk uekjr tncs cectcmtcvj lust cefbukj9

Nhtbcej (Tnhej) Qjphrtceg Vjrvcfj0 Hebcej (Wjasctj) Qjphrtceg Vjrvcfj0 mek Lmcb Qjphrtceg Vjrvcfj.






Vjptjlajr 14=; Tmgj ;: ho ?=

:.4 [MV@V

:.= Vjrvcfjs rjqucrjk9

[nj Fhetrmfthr lust9

Clpbjljet mek lmcetmce tnj Meheylhus FQM cetjremb ormuk mek lcsusj rjphrtceg bcejs0 Jesurj tnmt mbbjgmtches fme aj sualcttjk tnrhugn tnj ajbhw-spjfcocjk ljkculs 1; nhurs/kmy, 7 kmys/wjj`9

h Nhtbcej (Tnhej) Qjphrtceg Vjrvcfj0h Hebcej (Wjasctj) Qjphrtceg Vjrvcfj0 mekh Lmcb Qjphrtceg Vjrvcfj0

Lm`j tnj sjrvcfjs mvmcbmabj th FQM jlpbhyjjs bhfmtjk mfrhss Fmemkm cefbukceg urame, rurmb mek cshbmtjkbhfmtches0

Jesurj tnmt mbb sjrvcfjs mrj mvmcbmabj ce Jegbcsn hr Orjefn ms pjr tnj Vhurfjs bmegumgj ho fnhcfj0 Lmcetmce mbb ceohrlmtche gmtnjrjk tnrhugn tnj cectcmtcvj ce m sjfurj bhfmtche (pnyscfmb mek/hr jbjftrhecf) cesckj

Fmemkm mt mbb tcljs, jesurceg tnmt tnj kmtm rjlmces fheockjetcmb mek meheylhus ms pjr Meejx M-= VjfurctyQjqucrjljets (EH fbhuk fhlputceg/sthrceg) 0

Jesurj tnj meheylcty ho tnj Vhurfj mt mbb tcljs0

Clljkcmtjby mbjrt tnj FQM mutnhrczjk rjvcjwjrs ay muthlmtcf j-lmcb ehtcocfmtche ho tnj rjfjcpt ho mey ejwbysualcttjk hr upkmtjk mbbjgmtche0

Trhvckj meheylhus ohbbhw up fmpmacbctcjs9h Trhvckj mbb Vhurfjs wctn m sjfurj usjremlj mek pmsswhrk, mek me mbbjgmtche eulajr tnmt wcbb mbbhw tnjl

th prhvckj mkkctchemb ceohrlmtche he tnjcr mbbjgmtche vcm hebcej hr pnhej0 mekh Jesurj tnmt tnj FQM mutnhrczjk rjvcjwjrs nmvj tnj macbcty th fhlluecfmtj meheylhusby wctn tnj Vhurfj

co mkkctchemb ceohrlmtche cs rjqucrjk (c.j. FQM mutnhrczjk rjvcjwjrs fme phst m qujstche uekjr me mbbjgmtcheeulajr mek tnj Vhurfj fme bhg ce usceg tnj usjremlj mek pmsswhrk prhvckjk th prhvckj mkkctchembceohrlmtche).

Ehtj9 Ce hrkjr th lmcetmce meheylcty ho Vhurfjs, mey kmtm prhvckjk uekjr tncs rjqucrjljet lust eht mbbhw meyVhurfj th aj ckjetcocjk.

Trhvckj kmtm fhbbjftche mek kmtm sthrmgj ce m lmeejr tnmt cs sjfurj, fheockjetcmb mek meheylhus (ms pjr Meejx M-= Vjfurcty Qjqucrjljets)0 Hlct tnj Vhurfj–s emlj (co prhvckjk) wnje jetjrceg tnj mbbjgmtche ceth tnj kmtmamsj0 mek Trhvckj tcf`jt eulajrs ohr jmfn mbbjgmtche tnmt cefbukj vjrscheceg hptche co mkkctchemb ceohrlmtche cs prhvckjk motjr

tnj cectcmb mbbjgmtche wms lmkj.

:.1 Nhtbcej (Tnhej) Qjphrtceg Vjrvcfj


Trhvckj tnj FQM wctn hej Fmemkcme thbb orjj eulajr tnmt wcbb aj usjk jxfbuscvjby ohr tnj Meheylhus FQMcetjremb ormuk mek lcsusj rjphrtceg bcejs0

Trhvckj tnj thbb orjj tjbjpnhej nhtbcej sjrvcfj ohr rjfjcvceg mbbjgmtches 1; nhurs m kmy, 7 kmys/wjj`0 Trhvckj m vhcfjlmcb hptche tnmt mbbhws mbbjgmtches th aj sualcttjk ay vhcfjlmcb, ms me mbtjremtcvj th spjm`ceg wctn

m pnhej mgjet0 Trhvckj cts Nhtbcej Qjphrtceg Vjrvcfj ce ahtn Hoocfcmb Bmegumgjs (Orjefn mek Jegbcsn)0 mek Trhvckj th tnj FQM wctn fhlpbjtj kjtmcbs ho mbb nhtbcej mbbjgmtches.






Vjptjlajr 14=; Tmgj ;? ho ?=

:.6 Hebcej (Wjasctj) Qjphrtceg Vjrvcfj


Trhvckj me hebcej (wja-amsjk) rjphrtceg systjl ohr rjfjcvceg mbbjgmtches orhl Vhurfjs0 Jesurj tnmt tnj hebcej rjphrtceg systjl cs lhecthrjk 1; nhurs/kmy, 7 kmys/wjj` th jesurj tnj wjasctj cs mvmcbmabj

ohr sualcssches0 Jesurj tnmt tnj hebcej rjphrtceg systjl mbbhws Vhurfjs th mttmfn jbjftrhecf ocbjs th tnjcr mbbjgmtche (ce m sjfurj

lmeejr tnmt ljjts FQM sjfurcty rjqucrjljets)0 Trhvckj Vhurfjs wctn m sjfurj usjremlj mek pmsswhrk th jemabj tnjl th prhvckj mkkctchemb ceohrlmtche co

ejfjssmry mek fnjf` ce th sjj co FQM mutnhrczjk rjvcjwjrs nmvj phstjk mey mkkctchemb qujstches ohr tnjl0 Trhvckj cts Hebcej Qjphrtceg Vjrvcfjs ce ahtn Hoocfcmb Bmegumgjs (Orjefn mek Jegbcsn)0 mek Jesurj tnmt tnj oueftchembcty ho tnj wjasctj wcbb mbbhw lcehr fnmegjs mek jenmefjljets mt tnj rjqujst ho tnj

FQM.

:.; Lmcb Qjphrtceg Vjrvcfj


Trhvckj m phst hoocfj ahx sh tnmt Vhurfjs mrj mabj th sualct mbbjgmtches ay lmcb hr prhvckj mkkctchemb ceohrlmtcherjbmtjk th me mbbjgmtche tnmt nms mbrjmky ajje sualcttjk0

Jesurj Vhurfjs mrj mkvcsjk th usj tnjcr usjremlj (ms prhvckjk ay tnj Fhetrmfthr) mek mbbjgmtche eulajr (wnjemppbcfmabj) ms m rjojrjefj wnje lmcbceg ce nmrk fhpy khfuljets rjbmtjk th me jxcstceg mbbjgmtche0

Jesurj tnmt lmcb cs rjtrcjvjk orhl tnj phst hoocfj ahx hefj pjr kmy, Lhekmy tnrhugn Orckmy (jxfjpt stmtuthrynhbckmys), jvjry wjj`0

Trhfjss mbb mbbjgmtches rjfjcvjk ay lmcb, mek jetjr tnjl kcrjftby ceth tnj Fhetrmfthr–s kmtmamsj0 Jetjr mbb mbbjgmtches rjfjcvjk ay lmcb ce tnj bmegumgj usjk ay tnj Vhurfj (co Orjefn hr Jegbcsn). Co tnj mbbjgmtche

rjfjcvjk ay lmcb cs ce m bmegumgj htnjr tnme Orjefn hr Jegbcsn tnj Fhetrmfthr wcbb fhetmft tnj FQM th mrrmegj ohrtrmesbmtche0 mek

Jesurj tnmt mbb khfuljets sualcttjk vcm tnj Lmcb Qjphrtceg Vjrvcfj mrj sfmeejk mek upbhmkjk ceth tnj kmtmamsjwctnce 1;-nhurs ho rjfjcpt. Mbb nmrkfhpcjs lust aj sjet th tnj FQM mutnhrczjk rjvcjwjrs wctnce ;> nhurs ho ajceg

upbhmkjk ceth tnj kmtmamsj.

:.: Qjvcjwceg mek Cetjrmftcvj Fmpmacbctcjs ho tnj Hebcej Kmtmamsj


Trhvckj m ljfnmecsl ohr FQM mutnhrczjk rjvcjwjrs th bhg ceth tnj kmtmamsj (usceg m sjfurj usjremlj mekpmsswhrk prhvckjk ay tnj Fhetrmfthr) th rjvcjw sualcttjk mbbjgmtches0

Trhvckj m ljfnmecsl ohr FQM mutnhrczjk rjvcjwjrs th cetjrmft mek fhlluecfmtj wctn tnj Vhurfj tnrhugn tnjHebcej Qjphrtceg Vjrvcfj wncbj lmcetmceceg meheylcty. Fhlluecfmtche lmy cefbukj, aut cs eht bclctjk th FQMmutnhrczjk rjvcjwjrs rjqujstceg mkkctchemb ceohrlmtche, hr m Vhurfj prhvckceg mkkctchemb ceohrlmtche0

Jesurj tnmt jvjry mftche tm`je ay m Vhurfj hr m FQM mutnhrczjk rjvcjwjr wctnce me mbbjgmtche cs trmf`jk mek kmtj-stmlpjk ay tnj kmtmamsj (mukct bhg)0

Lmcetmce mbb mbbjgmtches wctnce tnj kmtmamsj uetcb FQM mutnhrczjk rjvcjwjr hr FQM prhijft mutnhrcty rjqujsts thnmvj pjrlmejetby kjbjtjk orhl tnj kmtmamsj0

Jesurj tnmt mbb tnj kmtm mek ceohrlmtche wcbb rjsckj ce sjrvjrs bhfmtjk wctnce Fmemkm, mek tnmt sufn sjrvjrs mrjpjrchkcfmbby amf`jk-up mek sjfurjk0 mek

Jesurj tnmt fhetcegjefy pbmes mrj ce pbmfj mek mbsh, tnmt eh kmtm wcbb aj bhst ce tnj jvjet ho m systjl omcburj hrkcsruptche.







?.4 KJBC_JQMABJV

?.= Jlmcb mbjrts th tnj FQM


Zphe rjfjcpt ho m ejwby sualcttjk hr upkmtjk mbbjgmtche, jesurj tnmt tnj FQM mutnhrczjk rjvcjwjrs mrjclljkcmtjby mbjrtjk ay muthlmtcf j-lmcb ehtcocfmtche0 mek

Jesurj tnmt tnj j-lmcb mbjrts sjet th tnj FQM mutnhrczjk rjvcjwjrs fhetmce bce`s mek cestruftches th mffjss mekrjvcjw tnj ejwby sualcttjk hr upkmtjk mbbjgmtche(s) ce tnj kmtmamsj.

?.1 Qjphrts rjqucrjk ay tnj FQM


Trhvckj qumrtjrby rjphrt th tnj FQM prhijft mutnhrcty hr tnj FQM mutnhrczjk rjvcjwjrs.

[nj rjphrt wcbb cefbukj, aut cs eht bclctjk th tnj ohbbhwceg9h mbbjgmtche eulajr0h kmtj tnj mbbjgmtche wms rjphrtjk0 mekh arcjo kjsfrcptche ho tnj mbbjgmtche.

[nj mahvj ocjbks mrj th aj systjl gjejrmtjk ay tnj Fhetrmfthr wnje sualcttceg rjphrts th tnj FQM mutnhrczjkrjvcjwjrs.

7.4 FHEV[QMCE[V

[nj Fhetrmfthr lust jesurj tnmt9

Mbb ceohrlmtche fhbbjftjk he ajnmbo ho tnj FQM ajbhegs th tnj FQM. [ncs ceohrlmtche lust eht aj snmrjk wctn mtncrk pmrty0 Mbb kmtm ceput, prhfjssceg, sthrmgj, mffjssceg, mek jbjftrhecf amf`-ups th aj khljstcfmbby prhfjssjk mek sthrjk

jxfbuscvjby ce Fmemkm0 Mbb ceohrlmtche he tnj Fhetrmfthr–s kmtmamsj mt tnj jek ho tnj fhetrmft cs prhvckjk th tnj FQM ce m TKO hr

Lcfrhshot fhlpmtcabj shotwmrj0 mek [nj FQM fusthlczjk sfrcpts mek kcsfbhsurjs mrj usjk ay tjbjpnhej mgjets mek phstjk he tnj hebcej rjphrtceg

sjrvcfj.

>.4 FBCJE[ VZTTHQ[

[nj FQM wcbb9

Trhvckj tnj Fhetrmfthr wctn ocemb fusthlczjk sfrcpts mek kcsfbhsurjs (usceg tjlpbmtjs prhvckjk ay tnj Fhetrmfthr)

3.4 [QMEVC[CHE

[nj Fhetrmfthr mf`ehwbjkgjs tnmt tnj emturj ho tnj sjrvcfjs prhvckjk uekjr tnj Fhetrmft rjqucrjs fhetceucty mek tnmt mtrmesctche pjrchk lmy aj rjqucrjk mt tnj jek ho tnj Fhetrmft. [nj Fhetrmfthr mgrjjs tnmt FQM lmy, mt cts kcsfrjtche,






Vjptjlajr 14=; Tmgj ;> ho ?=

jxtjek tnj Fhetrmft ay m pjrchk ho tnrjj (6) lhetns uekjr tnj smlj fhekctches th jesurj tnj rjqucrjk trmesctche. [njFhetrmfthr mgrjjs tnmt, kurceg tnj jxtjekjk pjrchk ho tnj Fhetrmft, ct wcbb aj pmck ce mffhrkmefj wctn tnj mppbcfmabjprhvcsches ms sjt hut ce tnj Amscs ho Tmyljet.

[nj Fhetrmftceg Mutnhrcty wcbb mkvcsj tnj Fhetrmfthr ho tnj jxtjesche ay sjekceg m wrcttje ehtcfj th tnj Fhetrmfthr mt bjmst

34 fmbjekmr kmys ajohrj tnj fhetrmft jxpcry kmtj. [nj jxtjesche wcbb aj jvckjefjk ohr mklcecstrmtcvj purphsjs heby,tnrhugn m fhetrmft mljekljet.

=4.4 VJFZQC[S

Vjj Meejx M-= Vjfurcty Qjqucrjljets.







MEEJ^ M-= VJFZQC[S QJ]ZCQJLJE[V

VJFZQC[S KJVFQCT[CHE

[ncs sjftche kjsfrcajs tnj sjfurcty rjqucrjljets rjbmtjk th tnj lmemgjljet ho me meheylhus cetjremb ormuk mek lcsusjrjphrtceg bcejs ohr tnj FQM ay tnj Fhetrmfthr. M Vjfurcty Qjqucrjljets Fnjf` Bcst (VQFB) cs mttmfnjk (sjj Meejx F9Vjfurcty Qjqucrjljet Fnjf` Bcst (VQFB)0 ct prhvckjs m ncgn bjvjb sullmry ho tnj FQM–s sjfurcty rjqucrjljets ohr tnjFhetrmfthr tnrhugnhut tnj fhetrmft.

FQM Vjfurcty rjsjrvjs tnj rcgnts th fhekuft me uejxpjftjk he sctj sjfurcty cespjftche th jesurj sjfurcty rjqucrjljets mrjajceg rjspjftjk.

=. TNSVCFMB MEK TJQVHEEJB VJFZQC[S QJ]ZCQJLJE[V

[nj Fhetrmfthr lust, mt mbb tcljs kurceg tnj pjrohrlmefj ho tnj Fhetrmft, nhbk m vmbck Kjscgemtjk HrgmeczmtcheVfrjjeceg (KHV) wctn mpprhvjk Khfuljet Vmojgumrkceg mt tnj Trhtjftjk A bjvjb cssujk hr grmetjk ay tnjFmemkcme Cekustrcmb Vjfurcty Kcrjfthrmtj, Tuabcf Whr`s mek Ghvjreljet Vjrvcfjs Fmemkm hr m bjttjr cssujk ay tnj

VCMK fheocrlceg tnmt tnj omfcbcty cs mpprhvjk mek ljjts tnj FQM sjfurcty rjqucrjljets.

[nj Fhetrmfthr–s pjrsheejb rjqucrceg mffjss th Trhtjftjk ceohrlmtche, lust jmfn nhbk m vmbck Qjbcm acbctysfrjjeceg, grmetjk ay tnj Vjfurcty mek Cetjremb Moomcrs Kcrjfthrmtj (VCMK) ho tnj Fmemkm Qjvjeuj Mgjefy (FQM)hr tnj Fmemkcme mek Cetjremtchemb Cekustrcmb Vjfurcty Kcrjfthrmtj (FCCVK) ho Tuabcf Whr`s mek GhvjreljetVjrvcfjs Fmemkm (TWGVF).

Omfcbcty ‖ Yheceg wctnce tnj Omfcbcty (kjocectche mek rjqucrjljets)

[nj omfcbcty bmyhut lust nmvj m Qjfjptche Yhej mffjssjk kcrjftby orhl tnj Tuabcf Mffjss Yhej, wnjrj vcscthrswmct ohr sjrvcfj ho wmct ohr pjrlcssche th prhfjjk th m lhrj rjstrcftjk mrjm. Mt tnj ahuekmry ajtwjje Tuabcf- Mffjss Yhejs mek rjstrcftjk zhejs mek mt tnj Tuabcf-Mffjss sckj ho tnj Qjfjptche Yhej, tnj wmbb mek fjcbceglust eht pjrlct mffjss hvjr tnj wmbb ay sclpby bcotceg fjcbceg tcbjs. [nj fjcbceg he tnj puabcf sckj cs th aj ocxjk hrtnj wmbb th jxtjek th tnj uekjrsckj th tnj strufturj mahvj.

Tuabcf Yhej - cs wnjrj tnj puabcf nms ueclpjkjk mffjss mek gjejrmbby surrhueks hr ohrls pmrt ho m fhetrhbbjkomfcbcty.

Qjfjptche Yhej - cs wnjrj tnj trmesctche orhl m puabcf zhej th m rjstrcftjk-mffjss mrjm cs kjlmrfmtjk mekfhetrhbbjk. Ct cs typcfmbby bhfmtjk mt tnj jetry th tnj omfcbcty wnjrj cectcmb fhetmft ajtwjje vcscthrs mek tnjFhetrmfthr hffurs0 tncs fme cefbukj sufn spmfjs ms pbmfjs wnjrj sjrvcfjs mrj prhvckjk mek ceohrlmtche csjxfnmegjk. Mffjss ay vcscthrs lmy aj bclctjk th spjfcocf tcljs ho tnj kmy hr ohr spjfcocf rjmshes.

Ehtj9 [njsj ocrst twh zhejs mrj eht fhesckjrjk sjfurj ohr smojgumrkceg FQM Trhtjftjk A ceohrlmtche.Nhwjvjr, tnjy fme prhvckj m amsj orhl wncfn tnj lhrj rjstrcftjk mrjms fme aj kjvjbhpjk. FQMTrhtjftjk A ceohrlmtche lust aj bhfmtjk ce me Hpjrmtches Yhej wnjrj mffjss cs bclctjk th pjrsheejb wnhwhr` tnjrj mek prhpjrby jsfhrtjk vcscthrs.

Hpjrmtches Yhej - cs me mrjm wnjrj mffjss cs bclctjk th pjrsheejb wnh whr` tnjrj mek th prhpjrby-jsfhrtjkvcscthrs0 ct lust aj cekcfmtjk ay m rjfhgeczmabj pjrcljtjr mek lhecthrjk pjrchkcfmbby. Hpjrmtche zhejs snhubkaj mffjsscabj orhl Qjfjptche Yhejs.






Vjptjlajr 14=; Tmgj :4 ho ?=

Omfcbcty ‖ Tnyscfmb Vthrmgj Fhekctches mek Vjfurcty Vystjl

[nj Fhetrmfthr –s omfcbctcjs lust aj jqucppjk wctn me jbjftrhecf cetrusche kjtjftche systjl th kjtjft meyuemutnhrczjk mffjss th tnj omfcbcty. [nj jbjftrhecf cetrusche kjtjftche systjl lust aj lhecthrjk cetjrembby hr

ay m ZBF- fjrtcocjk mbmrl lhecthrceg stmtche.

[nj FQM rjqucrjs tnmt Fhetrmfthrs omfcbctcjs aj sjfurcty fbjmrjk th tnj Ghvjreljet ho Fmemkm ‒Trhtjftjk A“bjvjbs mek pjrsheejb mrj fbjmrjk ay TWGVF FCCVK th ‒Qjbcmacbcty Vtmtus“, sjj VQFB ‖ guckmefj stmtjljet.

Kjstruftche Vjrvcfjs up th mek cefbukceg TQH[JF[JK A ceohrlmtche

Mbb Mgjefy ceohrlmtche cs th aj rjturejk wnje eh bhegjr rjqucrjk wctn m ehtcocfmtche tnmt tnj ceohrlmtche nms ajjerjturejk.

[nj Fhetrmfthr lust nmvj tnj ejfjssmry jqucpljet mek sjrvcfjs th kjstrhy lmtjrcmb mek C[ ljkcm mt tnjTrhtjftjk A bjvjb. [nj Mgjefy ceohrlmtche lust aj rjtmcejk he-sctj ce m sjfurj lmeejr mek kcsphsjk ho hefjmutnhrczjk ay FQM ms ohbbhws mek m wrcttje ehtcocfmtche snmbb aj prhvckjk th fheocrl tnmt mey Mgjefy ceohrlmtche

nms ajje kcsphsjk ho ce tnj prjsfrcajk lmeejr9

Hoocfj jqucpljet 9 Tmpjr snrjkkjr - Gjejrmb Hoocfj usj 9 Frhss-fut snrjkkjr (1 ll x =: ll) (lmxclulsnrjk sczj) - Mpprhvjk ohr ojkjrmb ghvjreljet usj ms [ypj ===M0

Hoocfj jqucpljet 9 Tmpjr snrjkkjr ‖ **Aub` kjstruftche 9 Frhss-fut snrjkkjr (?llx :4 ll) (lmxclulsnrjk sczj) ‖ Mpprhvjk ohr ojkjrmb ghvjreljet usj ms [ypj === A0

C[ ljkcm jqucpljet9 Nmrk kcs`s- Kjstruftche stmekmrks - Tmrtcfbj sczj (lmxclul :>fl ± mrjm) (j.g. 6“ ^6“) *Kcs` pbmttjrs lust aj arh`je ceth mt bjmst 6 pcjfjs. Mpprhvjk ohr ojkjrmb ghvjreljet - C[ ljkcmjqucpljet snrjkkjrs9 Ckjmb- Kjstrhyct 4=4=NKTT & VJL 4644, 464=, 4641 hr 464; Imf`mlljr0 mek

Fhlljrfcmb kjstruftche sjrvcfj prhvckjrs (omfcbctcjs hr lhacbj hpjrmtches)9 [nj Fhetrmfthr lust usjmpprhprcmtjby fbjmrjk fhlpmecjs ay tnj Fmemkcme Cekustrcmb Vjfurcty Kcrjfthrmtj ho Tuabcf Whr`s mekGhvjreljet Vjrvcfjs Fmemkm ohr Fhlljrfcmb Kjstruftche Vjrvcfjs wnjrj khfuljets mek ljkcm nmvj th

aj ohrwmrkjk ohr kjstruftche hutsckj tnj hrgmeczmtche. Ohr Lhacbj kjstruftche Vjrvcfjs tnj kjstruftchelust aj khej uekjr fhetceuhus supjrvcsche mek me mutnhrczjk jlpbhyjj ho tnj hrgmeczmtche.

** Aub` kjstruftche ljmes tnj kjstruftche ho bmrgj mlhuets ho lmtjrcmb ce m scegbj sjssche. M bmrgj mlhuetljmes mt bjmst hej rjml (:44 snjjts) hr mpprhxclmtjby jqucvmbjet (sufn ms oubb rjousj amg) ce m scegbjsjssche.

Lcecmturj Jbjftrhecf Vthrmgj kjvcfjs mppbcjs th9

ZVA `jy mek ZVA tnula krcvjs9 TKMs cefbukceg Abmf`ajrry–s mek htnjr obmsn ljlhry (JJTQHL) kjvcfjs0

Lcecmturj gbmss-kcs` krcvjs0 Lcecmturj krcvjs hr JJTQHL/Obmsn kjvcfjs0

Kjstruftche Qjqucrjljets9h Qjkufj tnj kjvcfj th pcjfjs, jmfn wctn lmxclul mrjm 2 ;4ll1 ce mrjm (ohr jxmlpbj9 ² “ x

²“)0mek

h [nj kjstruftche ho htnjr C[ Ljkcm typjs lust fhlpby wctn tnj furrjetby mpprhvjk C[ ljkcmkjstruftche sczj stmekmrks ce ‒Vjfurcty Qjqucrjljets ohr tnj Trhtjftche ho Vjesctcvj Ceohrlmtche“cssujk ay tnj FQM, Vjfurcty mek Cetjremb Moomcrs Kcrjfthrmtj (VCMK) - nttp9//www.frm-mrf.gf.fm/gefy/prfrlet/sfrtyrqrlets-jeg.ntlb

http://www.cra-arc.gc.ca/gncy/prcrmnt/scrtyrqrmnts-eng.html











Vjptjlajr 14=; Tmgj := ho ?=

1. CEOHQLM[CHE [JFNEHBHGS VJFZQC[S QJ]ZCQJLJE[V

Ceohrlmtche [jfnehbhgy Vjfurcty Qjqucrjljets rjojr th tnj prhtjftche ho ceohrlmtche mek ceohrlmtche systjls orhluemutnhrczjk mffjss, usj, kcsfbhsurj, kcsruptche, lhkcocfmtche, cespjftche, rjfhrkceg hr kjstruftche.

FQM rjsjrvjs tnj rcgnts th rjqujst khfuljetjk jvckjefj orhl tnj vjekhr th vmbckmtj tnmt tnj sjfurctyrjqucrjljets kjocejk ce tnj fhetrmft nmvj ajje ljt ay tnj vjekhr–s clpbjljetmtche ho tnj sjrvcfj.

Mbb kmtm ceput, prhfjssceg, sthrmgj, mffjssceg, mek jbjftrhecf amf`-ups th aj khljstcfmbby prhfjssjk mek sthrjkjxfbuscvjby ce Fmemkm.

Mffjss Fhetrhb Qjqucrjljets

[nj Fhetrmfthrs hebcej kmtmamsj/mppbcfmtche lust9

Jeohrfj msscgejk mutnhrczmtches ohr fhetrhbbceg mffjss th tnj kmtmamsj0

Jeohrfj sjpmrmtche ho kutcjs tnrhugn msscgejk mffjss mutnhrczmtches0 Jeohrfj bclct ho 6 fhesjfutcvj cevmbck mffjss mttjlpts kurceg m 14 lceutj tclj pjrchk. Mffhuet wcbb

rjlmce bhf`jk ohr m pjrchk ho =: lceutjs hr lhrj uetcb rjbjmsjk ay mklcecstrmthr0

Mt bhgce, ehtcoy kmtj mek tclj ho bmst bhgce0 Bclct msscgejk eulajr ho fhefurrjet sjssches pjr usjr th = lmxclul0 mek

Cectcmtj m sjssche bhf` motjr =4 lceutjs ho cemftcvcty.

Ckjetcocfmtche mek Mutnjetcfmtche Qjqucrjljets

[nj Fhetrmfthrs hebcej kmtmamsj/mppbcfmtche lust9

Zecqujby ckjetcoy mek mutnjetcfmtj FQM usjrs (mutnhrczjk rjvcjwjrs) hr prhfjssjs mftceg he ajnmbo hoFQM usjrs mek bclcts mffjss th FQM kjvcfjs heby, ajohrj jstmabcsnceg fheejftches0

h Jlpbhy pmsswhrks ohr mutnjetcfmtche ho usjrs. Tmsswhrks lust9Fhestrmce strheg pmsswhrkfhlacemtches (Vtrheg pmsswhrks fhescst ho fhlacemtche ho uppjrfmsj mek bhwjr fmsj bjttjrs,eulajrs mek sylahbs (j.g. D, #, $, %)0

h Nmvj tnj macbcty th aj fnmegjk jvjry =>4 kmys0h Lust suspjek motjr 6 fhesjfutcvj cevmbck mutnjetcfmtche mttjlpts mek fme heby aj uebhf`jk ay me

mutnhrczjk mklcecstrmthr0 mekh Fhetmce pmsswhrk ncsthry jesurceg rjpjmtjk pmsswhrks mrj eht rj-usjk.

Lms` hr hasfurj ojjkamf` ho mutnjetcfmtche ceohrlmtche kurceg tnj mutnjetcfmtche wctn mstjrcs`s, hrjqucvmbjet0

Aj rjstrcftjk th vmbck usjr ckjetcty (Zsjr CK)0h Zsjr CK lust heby aj cssujk th usjrs wctn mpprhvjk auscejss ejjks0

Jesurj mbb usjr mutnjetcfmtche cs khej ajohrj mffjss th tnj Fhetrmfthrs kmtmamsj0 Trhvckj m uecquj Zsjr CK ohr mpprhvjk ehe-FQM usjrs, wncfn fme aj jmscby ckjetcocjk ay FQM ohr

lhecthrceg9h Mutnjetcfmtche cs bhggjk0h Qj-mutnjetcfmtj mt bjmst jvjry =1 nhurs.







Vjfurcty Bhg Qjqucrjljets


Jesurj tnmt mbb ho tnjcr mppbcfmtches, pbmtohrls, mek kmtmamsjs rjfhrk sjfurcty jvjet ceohrlmtche ce bhgscefbukceg aut eht bclctjk th9

h [rustjk tcljstmlp (ohr jxmlpbj Ejtwhr` [clj Trhthfhb sjrvjr)0h Vystjl ckjetcty0h Jvjet mftche0 mekh Tmybhmk0

Jesurj tnmt CT mkkrjss mek/hr tnj pnhej eulajr usjk ay Vhurfjs mrj eht bhggjk ce mukct bhgs0

Jesurj bhg ocbj cetjgrcty mek jesurj mffjss fhetrhb cs bclctjk th rjmk heby mffjss0 Zsj mpprhprcmtj mklcecstrmtcvj sjpmrmtche ho kutcjs0

Lmcetmce kjtmcbjk mukct trmcb ho fnmegjs th tnj sjfurcty bhgs mek rjtmce tnj bhgs ohr tnj bcoj ho tnj fhetrmft,hr ms htnjrwcsj kcrjftjk ay tnj FQM0

Jesurj fheshbckmtche ho sjfurcty bhgs mrj sthrjk ce m fjetrmb rjphscthry ms pjr tnj kjocejk rjtjetche pjrchk

(jek ho fhetrmft)0 Nmvj tnj macbcty th mppby bhg rjtjetche rubjs0

Jesurj tnmt cekcvckumb systjl ckjetctcjs mrj uecqujby kcstcgucsnmabj orhl rjbmtjk pjjrs0 Trhvckj kjocectche ho jvjets mek jrrhrs tnmt mrj bhggjk0

Jesurj tnmt bhgs mrj ce m nulme rjmkmabj ohrl0 Jesurj tnmt acemry ohrlmt bhgs nmvj mppbcfmtche tnmt trmesbmtjs ceth m nulme-rjmkmabj ohrlmt0 Qjfhrk tnj jvjet sjvjrcty bjvjb ce tnj sjfurcty bhg0 Jesurj tnmt vchbmtche ho mffjss fhetrhb jvjets ohr lmbcfchus purphsjs cs rjfhrkjk0 Jesurj tnmt vchbmtches mrj rjvcjwjk ay tnj ceohrlmtche hwejr ay tnj Fhetrmfthr mt tnj kjtjrlcemtche ho tnj

FQM.

Jefryptche Qjqucrjljets

Kjscgemtjk Trhtjftjk A ceohrlmtche trmeslcttjk mfrhss m puabcf ejtwhr` (tnmt cs, tnj Cetjrejt) lust ajprhtjftjk usceg FQM-mpprhvjk jefryptche0

Ceohrlmtche mt tnj Trhtjftjk A (Tmrtcfubmrby Vjesctcvj) bjvjb lust aj jefryptjk he cts sthrmgj ljkcm (ohrjxmlpbj, nmrk krcvjs, rjlhvmabj ljkcm) wnje tnj ceohrlmtche cs trmesphrtjk hr sthrjk he m kjvcfj (ohrjxmlpbj, bmpthp, pjrshemb kcgctmb msscstmets, tjbjfhllutj whr`stmtche, kcs`) hutsckj ho FQM-fhetrhbbjk sctjs0

Jlmcbs lust eht fhetmce ceohrlmtche mt tnj Trhtjftjk A bjvjb0 Mey vjekhr mrfncvjk mek/hr amf`jk-up ceohrlmtche, wncfn cs kjscgemtjk, prhtjftjk mek/hr uekjr fbmsscocjk

bjvjbs lust aj sjfurjk th tnj ncgnjst fbmsscocfmtche bjvjb ho tnj kmtm prhfjssjk he tnmt systjl usceg FQM-mpprhvjk jefryptche0

Amf`-up tmpjs wcbb aj sjfurjk th tnj ncgnjst fbmsscocfmtche bjvjb ho tnj kmtm sthrjk usceg FQM-mpprhvjkjefryptche0

_TE trmoocf, cefbukceg tnj ckjetcocfmtche mek mutnjetcfmtche ho cts usjrs, lust aj jefryptjk0 mek [nj Fhetrmfthr lust jstmabcsn m lmemgjljet prhfjss th rjgcstjr mek lmcetmce m furrjet bcst ho jefryptche

`jys ohr hffmsches wnjrj kmtm rjfhvjry prhfjkurjs mrj jemftjk.







Wja Mppbcfmtche

[nj Fhetrmfthr lust prhtjft ocbj systjls hr kmtm sthrmgj ho wja sjrvjrs hr mppbcfmtches orhl uemutnhrczjkfrjmtche, lhkcocfmtche, hr kjbjtche0

Ceohrlmtche mt tnj Trhtjftjk A bjvjb lust aj trmeslcttjk hvjr [rmesphrt Bmyjr Vjfurcty mek FQM mpprhvjkmutnjetcfmtche ljfnmecsls.

[nj Fhetrmfthr hebcej kmtmamsj/mppbcfmtche lust 9 Jeohrfj lmekmthry mutnjetcfmtche mek mutnhrczmtche fnjf`s0

Ohrfj usjr rj-mutnjetcfmtche ohr tnj ohbbhwceg fhekctches9h Vpjfcocjk =4 lceutjs ho cemftcvcty0 mekh Mttjlptceg th emvcgmtj ce mrjms ho tnj mppbcfmtche th wncfn m ncgnjr pjrlcssches whubk aj

rjqucrjk0

Qjfhrk sjfurcty jvjets ce mppbcfmtche bhg ocbjs0 Trhtjft sjssche th`jes (co utcbczjk)0

Ztcbczj rmekhl, ehe-sjqujetcmb sjssche ckjetcocjrs hr th`jes0 Nmvj me jxpcrcmtche kmtj (amsjk he prj-kjocejk fhh`cj bcojtclj) he fhh`cjs0 Jesurj tnmt m sjssche th`je cs ehe-pjrscstjet mek ejvjr wrcttje th arhwsjr ncsthry hr fmfnj0

Jesurj tnmt tnj th`je cs eht vcscabj ce ZQB0 Jesurj tnmt tnj sjssche th`je jxpcrjs sjrvjr-sckj mt usjr bhg hut0

Fnmegj sjssche th`jes wnje usjr lhvjs orhl [BV-prhtjftjk th ehe-[BV-prhtjftjk0 Vjesctcvj ceohrlmtche (sufn ms usjr bhgce frjkjetcmbs mek mbbjgmtches) lust aj [BV-prhtjftjk wncbj

ajceg trmeslcttjk hvjr tnj ejtwhr`0 Trjvjet ombsj bhgce ay sjbjftceg arhwsjr amf` autthe9

h Bhghut fbjmrs usjr emlj ocjbk0h Bhghut fbjmrs pmsswhrk ocjbk0 mekh Bhghut fbjmrs sjssche fhh`cjs.

Trjvjet ombsj bhgce tnrhugn lubtcpbj bhgce pmgjs hpje9h Bhghut fbjmrs lubtcpbj wcekhws hpje0h Bhghut fbjmrs lubtcpbj sjssches hpje0h Bhghut fbjmrs sjssche fhh`cjs.

Trhkufj jrrhr ljssmgjs tnmt ycjbk heby lceclmb ceohrlmtche th tnj hpjrmthr (j.g., ‒Vystjl Jrrhr ‖ Tbjmsjtry mgmce bmtjr“) mek lust eht fhetmce sjesctcvj ceohrlmtche.

Jesurj tnmt sjfurj jrrhr nmekbceg cs kjscgejk ceth tnj mppbcfmtche mek tnmt eh sjesctcvj ceohrlmtche csvcscabj th m usjr wnje me jrrhr hffurs.

Jesurj tnmt prhpjr ceput vmbckmtche cs clpbjljetjk. Ceput kmtm lust aj vmbckmtjk mgmcest tnj ohbbhwcegspjfcocfmtches9

h Kmtm typj (j.g., strceg, cetjgjr, hr acemry kmtm)h Lceclul mek lmxclul strceg bjegtnh Euljrcf rmegjh Wnjtnjr eubb fnmrmftjrs mrj mbbhwjk

h Wnjtnjr m ocjbk cs rjqucrjkh Vpjfcocf mffjptmabj pmttjres (rjgubmr jxprjssches)h Tjrlcttjk (wnctj bcst) fnmrmftjrs






Vjptjlajr 14=; Tmgj :; ho ?=

Ocbj [rmesojr Vjrvcfj

Kmtm jxfnmegjk usceg m ocbj trmesojr prhthfhb (O[T)9

[nj FQM wcbb pubb jefryptjk Fhetrmfthr kmtm orhl FQM O[T Vjrvjr th FQM trustjk jevcrheljet0 [nj Fhetrmfthr wcbb sjt up m O[T sjrvjr mek frjmtj hutahuek kcrjfthrcjs (hr ohbkjrs) he tnj O[T sjrvjr0 [nj Fhetrmfthr lust usj nckkje kcrjfthrcjs ohr tnj hutahuek (tnmt cs, pcfùp zhej) kcrjfthrcjs ohr tnj

FQM0

[nj Fhetrmfthr O[T hutahuek pcfùp zhej wcbb aj ‒rjmk“ heby ohr tnj puabcf sckj0 h Qmtchembj9 [ncs fheocgurmtche wcbb jbclcemtj me jxtjremb mttmf`jr ce tnj Tuabcf Yhej orhl rjpbmfceg

tnj ocbj wctn m ohrgjk hej hr fmusceg m kjecmb ho sjrvcfj (KhV) mttmf`0

[nj FQM O[T Fbcjet he Fhrphrmtj Gmtjwmy lust prhvckj m fmpmacbcty ohr tnj pubbceg (tnmt cs, otp gjt) hotncs kmtm0

Mbb FQM kmtm pbmfjk he tnj hutahuek kcrjfthry wcbb nmvj m kmtj tcljstmlp he0 [nj Fhetrmfthr O[T hutahuek pcfùp zhej wcbb aj fheocgurjk th bclct ocbj trmesojrs th heby mutnjetcfmtjk

mek mutnhrczjk usjrs mek mppbcfmtches0

[nj Fhetrmfthr O[T hutahuek pcfùp zhej wcbb nmvj furrjet Metcvcrus fhetrhbs jemabjk ce hrkjr th kjtjftmek prhtjft kmtm mgmcest lmbcfchus fhkj tnmt lmy aj trmeslcttjk ay jctnjr pmrty0

[nj Fhetrmfthr O[T hutahuek pcfùp zhej wcbb jesurj tnmt mbb sjesctcvj ceohrlmtche cs th aj jefryptjk wctnfurrjet FQM jefryptche bjvjbs. [ncs cefbukjs9

h Zsjr CK mek pmsswhrkh Ljssmgjs mek jetcrj ocbjs (j.g., ocbj jefryptceg mppbcfmtche mek MTC fmbb th me jefryptche bcarmry)h Vpjfcocf sjesctcvj ocjbks wctnce m strufturjk ljssmgj

Mukct [rmcbs

Kjsfrcptche9 M ohrlmb stjp ay stjp rjfhrk hr bhg trmfceg tnj trmesmftchemb ncsthry ho m rjfhrk. Mukct trmcbs mrjrjfhrks ho mbb frjmtj, vcjw, lhkcoy, hr kjbjtj mffjssjs th FQM–s ckjetcocmabj kmtm ms rjqucrjk ay tnj Ghvjreljetho Fmemkm–s Mfts.

[nj Fhetrmfthr lust nmvj me mukct trmcb snhwceg wnh nms mffjssjk kmtm mek wnmt hpjrmtches/ mftches

wjrj pjrohrljk kurceg m gcvje pjrchk tclj0

[nj Fhetrmfthr lust ohbbhw tnj rjqucrjljets spjfcocjk ce tnj mfts mek rjgubmtches, sufn ms sjftche 1;= hotnj Cefhlj [mx Mft , Mffjss th Ceohrlmtche Mft mek Trcvmfy Mft 0

[nj Fhetrmfthr lust jesurj tnmt mbb systjls mek mppbcfmtches prhvckceg jlpbhyjj (tnmt cs, usjr) mffjss thtmxpmyjr ceohrlmtche lust rjfhrk tnjsj mffjssjs ce me mukct trmcb rjfhrk ce m lmeejr kjtjrlcejk ay tnjCeohrlmtche Vjfurcty Kcvcsche, VCMK0

[nj Fhetrmfthr lust jesurj mbb mukct trmcbs cevhbvceg FQM rjfhrks mek rjbmtjk bhg kmtm cs pjrlmejetbyrjtmcejk mek mffjsscabj th tnj FQM he m sfnjkubjk hr mk nhf amscs0 mek

[nj FQM rjqucrjs tnj macbcty th cespjft mek cevjstcgmtj mbb systjls, omfcbctcjs, mek fhetrmfts usjk ay tnj

Fhetrmfthr th prhvckj sjrvcfjs th tnj FQM.

http://laws-lois.justice.gc.ca/eng/acts/i-3.3/



http://laws-lois.justice.gc.ca/eng/acts/a-1/



http://laws-lois.justice.gc.ca/eng/acts/p-21/











Vjptjlajr 14=; Tmgj :: ho ?=

6. FQM MTTQH_JK VJFZQC[S QJ]ZCQJLJE[V

FQM Mpprhvjk Jefryptche

FQM-mpprhvjk frypthgrmpncf lhkubjs lust ljjt mt bjmst hej ho tnj ohbbhwceg fhekctches9

OCTV =;4-1 bjvjb = vmbckmtche0 hr Fhlluecfmtches Vjfurcty Jstmabcsnljet (FVJ) mpprhvmb

FQM mpprhvjk sjfurj nmsn mbghrctnls

[nj ohbbhwceg mbghrctnls nmvj ajje jvmbumtjk mek mpprhvjk ohr usj he FQM C[ systjls ohr ceohrlmtche up th mekcefbukceg tnj Trhtjftjk A bjvjb9

VNM-1-1:?, VNM-1-6>;, VNM-1-:=1 ce mffhrkmefj wctn OCTV =>4-10

FQM mpprhvjk kcgctmb scgemturj mbghrctnls


QVM ce mffhrkmefj wctn MEVC ^3.6=0

KVM ce mffhrkmefj wctn MEVC ^.3.64-=0 mek JFVKM ce mffhrkmefj wctn MEVC ^3.?1

FQM mpprhvjk `jy jxfnmegj mbghrctnls

[nj ohbbhwceg mbghrctnls nmvj ajje jvmbumtjk mek mpprhvjk ohr usj he FQM C[ systjls ohr `jy jxfnmegj up thmek cefbukceg tnj Trhtjftjk A bjvjb9

QVM ce mffhrkmefj wctn MEVC ^.3.;;0 mek Kcoocj-Njbblme ce mffhrkmefj wctn MEVC ^.3.;1

FQM mpprhvjk sylljtrcf jefryptche mbghrctnls


MJV ce mffhrkmefj wctn OCTV =370

[rcpbj KJV ce mffhrkmefj wctn MEVC ^3.:1 mek ECV[ VT>44-=6=M mek0 FMV[:-=1> ce mffhrkmefj wctn CJ[O QOF 1=;;

Ehtj9 Mbb sylljtrcf jefryptche mbghrctnls lust usj m fcpnjr abhf` fnmceceg lhkj. [rcpbj-KJV lust mbsh usj

jefrypt-kjfrypt-jefrypt (JKJ) lhkj.

FQM mpprhvjk prhkufts

[h jefrypt sjssche-hrcjetjk ejtwhr` trmoocf ohr kmtm trmeslcssche, Tbmtohrl Hwejrs mek Mppbcfmtche Hwejrs lustusj9

[rmesphrt Bmyjr Vjfurcty vjrsche =.= hr ncgnjr (CJ[O QOF 11;?)0






Vjptjlajr 14=; Tmgj :? ho ?=

Jetrust [rujTmss0 hr

HpjeVVN Vjfurj Vnjbb vjrsche ?.; hr ncgnjr

FQM mpprhvjk FHLVJF prhkufts

[nj ohbbhwceg prhkufts prhvckj jefryptche sjrvcfjs ohr usj ce trmeslcttceg ceohrlmtche mt tnj Trhtjftjk M mekTrhtjftjk A bjvjbs mfrhss puabcf tjbjpnhej ejtwhr`s9

VF:444 Omx Jefrypthr0 mek Fjrtcomx 6=41 Omx Jefrypthr







MEEJ^ A9 AMVCV HO TMSLJE[

Ohr oubocbbceg mbb ho cts habcgmtches ms spjfcocjk uekjr tnj Fhetrmft, tnj Fhetrmfthr wcbb aj pmck ocrl mbb cefbuscvj prcfjs ohr tnjsjrvcfjs ms sjt hut ce [mabj M mek [mabj A ajbhw. KKT (Hetmrch), Fusthls kuty cs cefbukjk, co mppbcfmabj0 mek Ghhks mekVjrvcfjs [mx hr Nmrlheczjk Vmbjs [mx cs jxtrm, co mppbcfmabj, ce mffhrkmefj wctn tnj Ljtnhk ho Tmyljet mek Cevhcfcegfbmusjs ckjetcocjk njrjce.

EH[J [H ACKKJQV9 [MABJV [H AJ CEFHQTHQM[JK M[ [CLJ HO MWMQK AMVJK HE [NJ VZFFJVVOZBACKKJQ–V TQHTHVMB.

MBB TMSLJE[V MQJ VZAIJF[ [H GH_JQELJE[ MZKC[.






Vjptjlajr 14=; Tmgj :> ho ?=

MEEJ^ F9 VJFZQC[S QJ]ZCQJLJE[V FNJF@ BCV[ (VQFB)






Vjptjlajr 14=; Tmgj ?4 ho ?=






MEEJ^ K9 FHEOCKJE[CMBC[S FJQ[COCFM[CHE

Fheockjetcmbcty9 Fmemkm Qjvjeuj Mgjefy Mfts

TQCHQ [H VCGECEG [NCV KHFZLJE[, [NJ FHE[QMF[HQ CV QJ]ZCQJK [H QJMK VJF[CHEV 163 MEK 1;= HO

[NJ CEFHLJ [M^ MF[ nttp 9//bmws-bhcs. iustcfj.gf.fm/jeg/mfts/C-6.6/ , MEK VJF[CHEV 13: MEK 61> HO [NJ J^FCVJ[M^ MF[ nttp9 //bmws-bhcs. iustcfj.gf.fm/jeg/mfts/j-=:/

C XXXXXXXXXXXXXXXXXXX, tnj Fhetrmfthr, ms m pjrshe jegmgjk ay hr he ajnmbo ho Njr Lmijsty ce rcgnt ho Fmemkm, fjrtcoytnmt C nmvj rjmk Vjftches 163 mek 1;= ho tnj Cefhlj [mx Mft , mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft mek tnmt Cuekjrstmek tnmt C ml suaijft th mek prhlcsj th fhlpby wctn tnhsj prhvcsches.

C wcbb usj tnj sjrvcfjs ho mey pjrshe(s) C rjqucrj ce hrkjr th fmrry hut ly rjsphescacbctcjs uekjr tncs Fhetrmft. Co C jlpbhysufn pjrshe(s) hr fhetrmft ohr tnjcr sjrvcfjs, C wcbb mbsh pmy tnjcr rjluejrmtche mek mbb rjbmtjk jxpjesjs. C wcbb mbsh jegmgjmbb sufn pjrshes wnhsj sjrvcfjs mrj th aj utcbczjk, he ajnmbo ho Njr Lmijsty ce rcgnt ho Fmemkm, ohr tnj purphsjs hoVjftches 163 mek 1;= ho tnj Cefhlj [mx Mft , mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft . C wcbb rjqucrj jmfn pjrshesh jegmgjk, ms m prj-fhekctche th msscstceg lj ce fmrryceg hut ly rjsphescacbctcjs uekjr tncs Fhetrmft, th scge m khfuljet(sjj pmgj twh (1) ho tncs Meejx) stmtceg tnmt nj hr snj nms rjmk tnj prhvcsches ho Vjftches 163 mek 1;= ho tnj Cefhlj [mx

Mft , mek Vjftches 13: mek 61> ho tnj Jxfcsj [mx Mft mek uekjrstmeks tnmt nj hr snj lust fhlpby wctn sufn prhvcsches. C

wcbb prhvckj fhpcjs ho mbb jxjfutjk mf`ehwbjkgjljet khfuljets th tnj rjprjsjetmtcvj ho tnj Fhllcsschejr ho Qjvjeuj.

FHE[QMF[HQ XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXX

Fhetrmfthr emlj (pbjmsj typj) Kmtj


Mutnhrczjk rjprjsjetmtcvj–s emlj (pbjmsj typj)


[ctbj (pbjmsj typj)

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Vcgemturj

NJQ LMIJV[S XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXX

Fhetrmftceg Hoocfjr–s emlj (pbjmsj typj)


Mutnhrczjk rjprjsjetmtcvj–s emlj (pbjmsj typj)


[ctbj (pbjmsj typj)

Kmtj









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