TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

averaging [7 records]

Record 1 2023-02-28

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

Investing a fixed amount of dollars in a specific security at regular set intervals over a period of time, thereby averaging the cost paid per unit.

French

Domaine(s)
  • Bourse
  • Investissements et placements

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 1

Record 2 2016-03-07

English

Subject field(s)
  • Taxation
CONT

Forward averaging permits a taxpayer to spread certain types of income over a number of future years.

OBS

Source: Income Tax Act, S. 110.4.

French

Domaine(s)
  • Fiscalité
DEF

Dispositions des lois fiscales permettant au contribuable d'étaler certains revenus sur un certain nombre d'années d'imposition ultérieures.

OBS

Étalement du revenu est le terme utilisé dans la Loi de l'impôt sur le revenu, article 110.4.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 2

Record 3 2002-07-10

English

Subject field(s)
  • Photography
CONT

averaging: This type of system takes a light reading from many different areas of the frame. The microprocessor then uses this information to produce an integrated reading which will take into account the differences within the frame.

French

Domaine(s)
  • Photographie
CONT

mesure matricielle. Ce type de mesure de lumière effectue plusieurs mesures (une par segment) sur la surface globale de l'image et calcule, suivant une mémoire de cas programmés, la meilleure exposition possible suivant les conditions d'éclairement.

Spanish

Save record 3

Record 4 1997-06-18

English

Subject field(s)
  • Taxation
DEF

A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year.

OBS

"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years.

French

Domaine(s)
  • Fiscalité
DEF

Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années.

Spanish

Save record 4

Record 5 1991-09-25

English

Subject field(s)
  • Market Prices
  • Telephone Services

French

Domaine(s)
  • Prix (Commercialisation)
  • Services téléphoniques

Spanish

Save record 5

Record 6 1991-07-29

English

Subject field(s)
  • Statistical Surveys

French

Domaine(s)
  • Sondages et enquêtes (Statistique)

Spanish

Save record 6

Record 7 1989-12-06

English

Subject field(s)
  • Artificial Intelligence

French

Domaine(s)
  • Intelligence artificielle
DEF

Calcul des valeurs moyennes des attributs ou paramètres.

OBS

Le verbe correspondant est "moyenner sur". On rencontre aussi l'expression "mise en moyenne".

Spanish

Save record 7

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