TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A deduction from paid-up capital which is granted to minimize double-taxation that might result when the eligible investments are included in the paid-up capital of the issuing corporations.  2, record 1, English, - allowance%20for%20investment

Record number: 1, Textual support number: 1 CONT

The investment allowance is an adjustment for each investment that a financial institution(the "parent") has in the capital stock or long-term debt of another financial institution(the "subsidiary"). It ensures the parent and subsidiary are not both taxed on the same capital.  3, record 1, English, - allowance%20for%20investment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Déduction du capital versé destinée à minimiser la double imposition pouvant survenir lorsque les placements admissibles sont inclus dans le capital versé des corporations émettrices.  3, record 1, French, - d%C3%A9duction%20pour%20placement

Record number: 1, Textual support number: 1 CONT

Un impôt spécial, communément appelé (impôt de succursale), à l'égard de certaines corporations (généralement non canadiennes) exploitant une entreprise au Canada [...], qui s'ajoute à l'impôt ordinaire, vise les revenus après impôt de provenance canadienne d'une corporation, après la déduction d'une allocation pour investissement dans des biens au Canada.  4, record 1, French, - d%C3%A9duction%20pour%20placement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An allowance given for the settlement of a debt usually as a result of payment before it is due.  1, record 2, English, - sales%20discount

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Escompte de caisse consenti par le vendeur à son client afin de l'inciter à régler son compte rapidement.  1, record 2, French, - escompte%20sur%20ventes

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

[An] Asset Valuation Reserve, like that for Depreciation (or allowance for estimated uncollectible bills), ... is really simply a subtraction from an overstated asset.  1, record 3, English, - asset%20valuation%20reserve

Record number: 3, Textual support number: 2 CONT

The Treasury Board Secretariat establishes allowances in respect of potential debt or debt service relief measures for financially troubled countries under multilateral agreements. These allowances are included, as appropriate, in the allowance for valuation of assets and the allowance for borrowings of agent Crown corporations.  2, record 3, English, - asset%20valuation%20reserve

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le Secrétariat du Conseil du Trésor établit des provisions en vue des mesures qui pourraient être prises en vertu d'ententes multilatérales pour alléger la dette ou le service de la dette des pays en difficulté financière. Ces provisions sont incluses, au besoin, dans la provision pour évaluation de l'actif et dans la provision relative aux emprunts des sociétés d'État mandataires.  1, record 3, French, - provision%20pour%20%C3%A9valuation%20de%20l%27actif

Record 3,  Textual support,  Spanish