TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
special assessment [5 records]
Record 1 - internal organization data 1999-02-22
Record 1, English
Record 1, Subject field(s)
- Finance
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- special assessment
1, record 1, English, special%20assessment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Finances
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- cotisation extraordinaire
1, record 1, French, cotisation%20extraordinaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- cotisation spéciale 1, record 1, French, cotisation%20sp%C3%A9ciale
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Cotisation levée en sus de la cotisation normale pour réaliser un projet particulier ou faire face à des difficultés ou à des éventualités non prévues lors de la fixation de la cotisation normale 1, record 1, French, - cotisation%20extraordinaire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-22
Record 2, English
Record 2, Subject field(s)
- Taxation
- Public Administration (General)
Record 2, Main entry term, English
- special assessment
1, record 2, English, special%20assessment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
special assessment: expression used on the federal income tax return T1 forms. 2, record 2, English, - special%20assessment
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Administration publique (Généralités)
Record 2, Main entry term, French
- imposition spéciale
1, record 2, French, imposition%20sp%C3%A9ciale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- cotisation spéciale 2, record 2, French, cotisation%20sp%C3%A9ciale
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt levé par l'État sur une propriété en vue de défrayer le coût d'une amélioration qu'y a été apportée ou d'un service dont seuls les propriétaires des biens en question tireront des avantages. 1, record 2, French, - imposition%20sp%C3%A9ciale
Record number: 2, Textual support number: 1 OBS
Dans une comptabilité par fonds, l'Administration qui prélève un tel impôt le comptabilise dans un fonds particulier intitulé «Fonds d'imposition spéciale». 1, record 2, French, - imposition%20sp%C3%A9ciale
Record number: 2, Textual support number: 2 OBS
cotisation spéciale : expression tirée des déclarations d'impôt T1 au niveau fédéral. 3, record 2, French, - imposition%20sp%C3%A9ciale
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1994-04-27
Record 3, English
Record 3, Subject field(s)
- Taxation Law
- Urban Planning
Record 3, Main entry term, English
- special rate 1, record 3, English, special%20rate
Record 3, Abbreviations, English
Record 3, Synonyms, English
- special assessment 1, record 3, English, special%20assessment
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Special rates are of several kinds. Some are uniform and applicable to all taxable assessment but the proceeds of the tax may be applied only to a specified purpose, as in the case of a park rate or a library rate. Others may be uniform for one group of taxpayers with a different uniform rate applying to another group [such as public and separate school supporters]... Another type is a uniform rate applicable only to the ratepayers of a section of the municipality in which certain services are provided... Strictly speaking, the term "special assessment" is a true synonym of "special rate" and applies to service charges, for example, as well as to park or library rates or local improvement rates. In common usage, however, it is often assigned a narrower meaning and used interchangeably with the term "local improvement rate" which, in fact, is a particular kind of special rate or assessment. 1, record 3, English, - special%20rate
Record 3, French
Record 3, Domaine(s)
- Droit fiscal
- Aménagement urbain
Record 3, Main entry term, French
- taxe foncière spéciale
1, record 3, French, taxe%20fonci%C3%A8re%20sp%C3%A9ciale
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- taxe spéciale 1, record 3, French, taxe%20sp%C3%A9ciale
feminine noun
- taxe particulière 1, record 3, French, taxe%20particuli%C3%A8re
feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Sous le titre d'impôt foncier municipal, nous incluons à la fois [l'impôt foncier général] qui s'applique à l'ensemble des biens-fonds imposables et les taxes foncières spéciales qui sont affectées au financement de dépenses particulières. Les taxes dites d'améliorations locales sont incorporées aux taxes foncières spéciales dans les statistiques officielles. La taxe d'eau, la taxe d'éclairage des rues, les taxes de nettoiement et d'enlèvement des ordures ménagères constituent des exemples de taxes foncières spéciales. 1, record 3, French, - taxe%20fonci%C3%A8re%20sp%C3%A9ciale
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1984-10-31
Record 4, English
Record 4, Subject field(s)
- Union Organization
Record 4, Main entry term, English
- assessment
1, record 4, English, assessment
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- union assessments 1, record 4, English, union%20assessments
correct
- special assessment 2, record 4, English, special%20assessment
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
... special charges made against union members for the purpose of raising funds to meet an urgent need, such as assessments to help maintain a strike, start an organizing campaign, etc. 1, record 4, English, - assessment
Record 4, French
Record 4, Domaine(s)
- Organisation syndicale
Record 4, Main entry term, French
- contribution syndicale spéciale
1, record 4, French, contribution%20syndicale%20sp%C3%A9ciale
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- prélèvement 1, record 4, French, pr%C3%A9l%C3%A8vement
correct, masculine noun
- cotisation spéciale 1, record 4, French, cotisation%20sp%C3%A9ciale
feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Contribution syndicale décrétée pour faire face à des conditions particulières comme le renflouement d'un fonds de défense professionnelle, l'établissement d'un service spécial, le redressement de la situation financière du syndicat (...), etc. 1, record 4, French, - contribution%20syndicale%20sp%C3%A9ciale
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1978-06-09
Record 5, English
Record 5, Subject field(s)
- Recruiting of Personnel
- Public Service
Record 5, Main entry term, English
- special assessment
1, record 5, English, special%20assessment
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
(...) an alternative process or supplement to the Language Knowledge Examination, for determining a person's level of language knowledge. 1, record 5, English, - special%20assessment
Record 5, French
Record 5, Domaine(s)
- Recrutement du personnel
- Fonction publique
Record 5, Main entry term, French
- évaluation spéciale 1, record 5, French, %C3%A9valuation%20sp%C3%A9ciale
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
(...) méthode différente ou complémentaire de l'examen de connaissance de langue, qui permet de déterminer le niveau de connaissance linguistique d'une personne. 1, record 5, French, - %C3%A9valuation%20sp%C3%A9ciale
Record 5, Spanish
Record 5, Textual support, Spanish
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