TERMIUM Plus®

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

GAIN-SHARING PLAN [2 records]

Record 1 2007-05-24

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Employment Benefits
  • Taxation
DEF

A formal plan under which employees share in the company's profits, usually in relation to their salary and service. Under a cash profit-sharing plan, the award is distributed each year.

CONT

An EPSP [employees profit sharing plan] is an arrangement that allows an employer to share profits with all, or a designated group of employees. Under an EPSP, amounts are paid to a trustee to be held and invested for the benefit of the employees who are beneficiaries of the plan.

OBS

Source: Income Tax Act, Section 147(1)(b).

Key term(s)
  • gain-sharing scheme

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Avantages sociaux
  • Fiscalité
DEF

Entente en vertu de laquelle un employeur attribue aux membres de son personnel, en sus de leur traitement ordinaire, des sommes susceptibles de leur être versées, immédiatement ou plus tard, et calculées en fonction des bénéfices de l'entreprise.

CONT

Un régime de participation des employés aux bénéfices (RPEB) est un arrangement qui permet à un employeur de partager ses bénéfices avec l'ensemble de ses employés ou avec un groupe désigné d'employés. Aux termes d'un RPEB, les montants sont versés à un fiduciaire pour être détenus et investis au profit des employés bénéficiaires du régime.

OBS

Régime de participation aux bénéfices. Source : Loi de l'impôt sur le revenu, article 147(1)(b).

Key term(s)
  • système d'intéressement
  • système de répartition des bénéfices
  • plan de participation aux bénéfices
  • système de participation aux bénéfices

Spanish

Save record 1

Record 2 2004-09-23

English

Subject field(s)
  • Finance
CONT

The only form of gain sharing that has been encouraged in the past by government is profit sharing.

French

Domaine(s)
  • Finances

Spanish

Campo(s) temático(s)
  • Finanzas
Save record 2

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