Hello Test Paper - Walmart

In response to tough competition from Wal-Mart and four years of profit declines, Canadian grocery giant Loblaw has rolled out a turnaround plan that includes cutting costs, expanding services, reducing prices and revamping employee programs. Then last month, the Toronto-based grocery chain, which controls 32% of the Canadian grocery market, took its employee programs to the next level by rolling out an employee discount plan -- a rarity among grocery stores. The program gives full-time and part-time employees at corporate and corporate-owned stores 10% off most merchandise. Many retailers find employee discounts a good recruitment and retention tool. While employee discounts are common among many retailers, they are practically unheard of for grocery stores, according to a retail consultant.

In response to submissions related to its December 18, 2009 FA proposals, Finance said it will consider allowing a taxpayer who previously filed returns or elections based on the now-abandoned February 2004 surplus reset and consolidated surplus proposals to file a late or amended subsection 93(1) election based on surplus determined under current law. Alternatively, a taxpayer who adopted the February 2004 surplus rules may choose to continue to maintain its surplus balances under those rules during the transitional period.

Compared with three months ago, slightly higher shares of respondents say that current economic conditions have improved in their countries and that their countries are in recovery (Exhibit 4). Despite that bump up, the same share as in September expects better conditions six months from now.

That relatively low share may reflect concern about inflation and interest rates. Nearly two-thirds expect inflation to increase in their countries in 2011; that share rises to 89 percent among respondents in China (Exhibit 5). The findings are similar on interest rates, though slightly lower: 59 percent of all respondents expect a rise