TERMIUM Plus®

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FACTEUR EQUIVALENCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2012-08-30

English

Subject field(s)
  • Taxation
  • Pensions and Annuities
DEF

An annual amount calculated on the basis of contributions made or pension benefits earned during the year under a registered pension plan or a deferred profit-sharing plan.

OBS

pension adjustment: term found on the federal T1 tax return and also in the Taxation Operations Manual 40(10)0-H.

French

Domaine(s)
  • Fiscalité
  • Pensions et rentes
DEF

Somme annuelle calculée en fonction des cotisations versées ou des prestations de pension acquises pendant l'année dans le cadre d'un régime agréé ou d'un régime de participation différée aux bénéfices.

OBS

facteur d'équivalence : terme tiré de la déclaration d'impôt T1 au niveau fédéral et du Manuel des Opérations de l'impôt (MOI-40(10)0-H).

Spanish

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