TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 1, English, - federal%20foreign%20tax%20credit

Record number: 1, Textual support number: 1 PHR

Federal foreign business income tax credit.  3, record 1, English, - federal%20foreign%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 1, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 1, Textual support number: 1 PHR

Crédit fédéral pour impôt étranger sur le revenu d'entreprise.  3, record 1, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Although its mismatch with interest deductibility has been a long-standing problem, the "exempt surplus" rule in itself is a key competitive advantage of the Canadian tax system. The rule allows a Canadian company to earn business income through a foreign affiliate in any tax-treaty country, and bring that income back to Canada, with no Canadian tax.  1, record 2, English, - exempt%20surplus%20rule

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Bien que la discordance concernant la déductibilité des intérêts constitue un problème de longue date, la règle du «surplus exonéré» représente en fait un avantage concurrentiel clé du régime fiscal canadien. Elle permet à une société canadienne de gagner un revenu d'entreprise par l'intermédiaire d'une société étrangère affiliée située dans un pays avec lequel le Canada a signé une convention fiscale, et de rapatrier ce revenu au Canada sans payer l'impôt canadien.  1, record 2, French, - r%C3%A8gle%20du%20surplus%20exon%C3%A9r%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The theory of income determination... is a powerful tool. It helps us to understand the ups and downs of the business cycle. It helps us to understand how foreign lending(which is one part of total net investment) affects domestic employment and income. It helps us to understand how governmental fiscal policy can be used to fight inflation and unemployment.  2, record 3, English, - theory%20of%20income%20determination

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Teoría que intenta explicar los determinantes del nivel de ingreso nacional en un punto determinado en el tiempo, y de los cambios en el ingreso nacional a través del tiempo.  1, record 3, Spanish, - teor%C3%ADa%20de%20la%20determinaci%C3%B3n%20del%20ingreso

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad(business foreign income) or at home(non-business foreign income).  1, record 4, English, - business%20foreign%20income

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad(business foreign income) or at home(non-business foreign income).  1, record 5, English, - non%2Dbusiness%20foreign%20income

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish