TERMIUM Plus®

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

Saved records

Record 1 1999-10-08

English

Subject field(s)
  • Taxation
DEF

A provision under income-tax laws that permits a lower rate of tax for certain types of income; examples of tax preference would include a low rate of taxation for small-business income, the taxation of only one-half of capital gains, and a low rate of taxation for resource income.

CONT

The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include ... ensuring that large private corporations no longer qualify for certain tax preferences aimed at small business; reducing or eliminating regionally based investment tax credits that have not been cost-effective in attracting new investment ...

Key term(s)
  • tax preferences

French

Domaine(s)
  • Fiscalité
CONT

Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] l'élimination de certains avantages fiscaux destinés à la petite entreprise dans le cas des grandes sociétés privées, la réduction ou l'élimination des crédits d'impôt à l'investissement à dimension régionale qui n'ont pas permis d'attirer de nouveaux investissements de manière économique [...]

Key term(s)
  • avantages fiscaux
  • disposition préférentielle du régime fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
Key term(s)
  • preferencias fiscales
Delete saved record 1

Record 2 1989-03-01

English

Subject field(s)
  • Information Processing (Informatics)

French

Domaine(s)
  • Traitement de l'information (Informatique)

Spanish

Delete saved record 2

Record 3 2002-03-12

English

Subject field(s)
  • Machine Shafts, Journals and Swivels
  • Plastics Industry
  • Aeroindustry
DEF

A shaft formed with alternating longitudinal grooves and ribs, engaging corresponding shapes in the centre of a wheel or the like, to allow endwise movement of the latter while the drive is continuously transmitted.

DEF

a splined shaft; specif: one having a number of equally spaced grooves cut in the shaft so as to form a series of projecting keys and fitting into an internally grooved cylindrical member.

Key term(s)
  • grooved shaft
  • serrated shaft
  • fluted shaft

French

Domaine(s)
  • Arbres et tourillons (Composants mécaniques)
  • Industrie des plastiques
  • Constructions aéronautiques
OBS

L'équivalent français est recommandé par l'Office de la langue française.

Spanish

Campo(s) temático(s)
  • Ejes, muñones y placas giratorias (Componentes mecánicos)
  • Industria de plásticos
  • Industria aeronáutica
Delete saved record 3

Record 4 1997-04-22

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Labour and Employment
CONT

Premium pay: Effective July 3, 1994, 25 cents per hour for employees hired prior to July 3, 1994, in the "operator and specialized services" group and 18 cents for employees in "production services".

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Travail et emploi
CONT

Prime : À compter du 3 juillet 1994, 25 cents l'heure pour les employés du groupe «Opérateur et Service spécialisé», embauchés avant le 3 juillet 1994 et 18 cents pour les employés du «Service à la production».

Spanish

Delete saved record 4

Record 5 1975-03-11

English

Subject field(s)
  • Postage

French

Domaine(s)
  • Affranchissement du courrier

Spanish

Delete saved record 5

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