TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

In provinces where the fuel charge applies, a portion of fuel charge proceeds from the price on pollution will be returned to eligible small-and medium-sized businesses via the Canada carbon rebate for small businesses, an automatic, refundable tax credit provided directly to eligible businesses.  1, record 1, English, - Canada%20carbon%20rebate%20for%20small%20businesses

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Dans les provinces où la redevance sur les combustibles s'applique, une partie du produit de la redevance sur les combustibles provenant de la tarification de la pollution retournera aux petites et moyennes entreprises admissibles au moyen de la remise canadienne sur le carbone pour les petites entreprises, un crédit d'impôt remboursable automatique versé directement aux entreprises admissibles.  1, record 1, French, - remise%20canadienne%20sur%20le%20carbone%20pour%20les%20petites%20entreprises

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... policy proposals have included tax credits for residential and commercial purchasers of new energy-efficient homes, energy-efficient equipment such as electric and natural gas heat pumps, natural gas water heaters, advanced central air conditioners, and fuel cells, as well as an investment tax credit for industrial combined heat and power system.  4, record 2, English, - energy%20efficient

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Toutes les maisons, peu importe leur âge, peuvent être écoénergétiques. Les normes relatives aux constructions modernes exigent une plus grande efficacité énergétique dans les maisons neuves. Cependant, il est possible de rénover les maisons plus anciennes pour améliorer leur rendement énergétique. Les personnes vivant dans ces maisons peuvent aussi adopter des habitudes écoénergétiques.  3, record 2, French, - %C3%A9co%C3%A9nerg%C3%A9tique

Record number: 2, Textual support number: 1 PHR

bâtiment écoénergétique, maison écoénergétique, voiture écoénergétique  4, record 2, French, - %C3%A9co%C3%A9nerg%C3%A9tique

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 OBS

Que usa la energía eficientemente.  3, record 2, Spanish, - ecoenerg%C3%A9tico

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... cost to the right to emit one tonne of carbon dioxide equivalent into the atmosphere.  2, record 3, English, - carbon%20pricing

Record number: 3, Textual support number: 1 CONT

There are two main types of carbon pricing : a carbon tax applied to the carbon content of fossil fuels and a cap-and-trade system. Carbon pricing improves the relative competitiveness of renewable energy sources compared to fossil fuel sources.  2, record 3, English, - carbon%20pricing

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] prix sur le droit d'émettre l'équivalent d'une tonne de dioxyde de carbone dans l'atmosphère.  2, record 3, French, - tarification%20du%20carbone

Record number: 3, Textual support number: 1 CONT

Il y a deux types principaux de tarification du carbone : la taxe sur le carbone contenu dans les combustibles fossiles et le système de plafonnement et d'échange de droits d'émission. La tarification du carbone améliore la compétitivité relative des sources d'énergie renouvelable comparativement aux combustibles fossiles.  2, record 3, French, - tarification%20du%20carbone

Record number: 3, Textual support number: 2 CONT

[...] la tarification du carbone doit envoyer un signal économique fort à même de stimuler les investissements dans des solutions à faibles émissions.  3, record 3, French, - tarification%20du%20carbone

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

Al encarecer las fuentes de energías contaminantes frente a las fuentes limpias, la tarificación del carbono ofrece incentivos para la mejora de la eficiencia energética y a la reorientación de los esfuerzos de innovación hacia tecnologías verdes.  1, record 3, Spanish, - tarificaci%C3%B3n%20del%20carbono

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The short-term target value for diesel-powered passenger cars is the one already notified in December, 1988, and is not the one recommended this time. - GVW; Gross vehicle weight. - EIW; Equivalent inertial weight (gross weight assuming two passengers, equal to vehicle weight + 110kg).  3, record 4, English, - equivalent%20inertial%20weight

Record number: 4, Textual support number: 2 CONT

For vehicles complying with the FY 2010 fuel economy standards, the automobile acquisition tax on vehicles registered for private use will be reduced by 15, 000 yen until March 31, 2001.(This applies only to vehicles having an equivalent inertial weight of over 1. 75 tons and fitted with an automatic transmission.)  4, record 4, English, - equivalent%20inertial%20weight

Record number: 4, Textual support number: 1 OBS

equivalent inertial weight; EIW: term and abbreviation extracted from the “Glossaire de l’environnement” and reproduced with permission of the Organisation for Economic Co-operation and Development.  5, record 4, English, - equivalent%20inertial%20weight

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

poids équivalent : terme extrait du «Glossaire de l’environnement» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 4, French, - poids%20%C3%A9quivalent

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Providing significant GST [goods and services tax] rebates on greener cars, with the incentive increasing with the fuel efficiency of the car, and enacting green car purchasing policies for the federal government.  1, record 5, English, - green%20car%20purchasing%20policy

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The CRA [Canada Revenue Agency] has introduced several innovative arrangements with Aboriginal governments since becoming an agency. These include agreements that provide for the collection of sales tax on alcohol, tobacco, and fuel products on reserve, imposition of income tax for reserve residents, and the imposition of a GST [goods and services tax]-like tax on reserves with participating self-governing bands.  1, record 6, English, - self%2Dgoverning%20band%20agreement

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

L'ARC [Agence du revenu du Canada] a conclu plusieurs ententes innovatrices avec les gouvernements autochtones depuis qu'elle est devenue une agence. On compte parmi celles-ci des ententes avec les bandes autonomes; ces ententes autorisent la perception des taxes de vente sur l'alcool, les produits de tabac et le carburant sur la réserve, l'imposition du revenu des résidents de la réserve et l'imposition d'une taxe semblable à la TPS [taxe sur les produits et services].  1, record 6, French, - entente%20avec%20les%20bandes%20autonomes

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A tax levied on all fossil fuels in proportion to the amount of carbon dioxide that is released as they burn.  4, record 7, English, - carbon%20tax

Record number: 7, Textual support number: 1 OBS

Greenhouse gases other than carbon dioxide are estimated in carbon (dioxide) equivalent.  5, record 7, English, - carbon%20tax

Record number: 7, Textual support number: 2 OBS

Carbon taxes discourage the use of fossil fuels and aim to reduce carbon dioxide emissions by placing a surcharge on the carbon content of oil, coal, and gas.  6, record 7, English, - carbon%20tax

Record number: 7, Textual support number: 3 OBS

In this form of fuel tax, the level of taxation is determined by the carbon content of each fuel. Users of natural gas would pay less than users of petroleum gasoline(Source : Mintzer, 1992).  7, record 7, English, - carbon%20tax

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] une taxe sur la teneur en carbone du pétrole, du charbon et du gaz découragerait l'utilisation des combustibles fossiles et réduirait ainsi les émissions de dioxyde de carbone. Un certain nombre de pays industrialisés ont déjà tenté d'instaurer une taxe sur le carbone. De nombreux économistes estiment que cette taxe pourrait entraîner une réduction des émissions de CO₂ à un coût minimum. Toutefois, comme les taxes laissent les particuliers et les entreprises libres de leur choix, elle ne garantit pas absolument que le niveau d'émissions prescrit sera atteint. Pour être efficace, la taxe doit être bien conçue et bien gérée.  2, record 7, French, - taxe%20sur%20les%20%C3%A9missions%20carboniques

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Marked by his carbon intensity.  2, record 8, English, - carbon%2Dintensive

Record number: 8, Textual support number: 1 CONT

Policies that preserve flexibility and diversity in supplying energy and that as far as possible avoid irreversible commitments to large-scale, long-term use of coal or oil shale may also be appropriate. Over the intermediate term, policies to encourage the substitution of less carbon-intensive fuels are appropriate for consideration by governments. Such policies might include(1) a "carbon tax" on fossil fuel use;(2) a system of marketable permits for CO2 or greenhouse gas emissions, tradeable on a regional basis or(3) incentives for the use of alternative non-fossil technologies.  3, record 8, English, - carbon%2Dintensive

Record number: 8, Textual support number: 1 PHR

A carbon-intensive activity, apparatus, method, process.  4, record 8, English, - carbon%2Dintensive

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Qui se caractérise par son intensité carbonique.  2, record 8, French, - %C3%A0%20intensit%C3%A9%20carbonique

Record number: 8, Textual support number: 1 OBS

L'intensité carbonique permet de reconnaître le moins polluant (du point de vue rejet de gaz carbonique) de plusieurs appareils, procédés ou méthodes. Plus l'intensité est faible moins l'appareil pollue, plus elle est élevée, plus l'appareil pollue. Il faut bien prendre garde de ne pas confondre cette notion avec l'intensité énergétique : un combustible qui offre un bon rendement (énergie utilisée-travail produit) est qualifié de combustible à forte intensité énergétique; un combustible qui produit peu de rejets carboniques est qualifié de combustible à faible intensité carbonique.  2, record 8, French, - %C3%A0%20intensit%C3%A9%20carbonique

Record number: 8, Textual support number: 1 PHR

À faible, à grande intensité carbonique.  3, record 8, French, - %C3%A0%20intensit%C3%A9%20carbonique

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

That report included specific recommendations on airport rents, the fuel excise tax, and the air transport security charge.  2, record 9, English, - air%20transport%20security%20charge

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

A blend of fee and rebate, this is an idea that seeks to improve energy efficiency and reduce pollution. For example, when you bought a new car, you would pay an extra fee if it were energy-efficient user of fuel, or alternatively get a rebate if it were energy-efficient. The neutral point would be set so that fees and rebates balanced, so it became neither an inflationary measure nor a disguised tax.  2, record 10, English, - feebate

Record number: 10, Textual support number: 2 OBS

Similar schemes have been proposed to reduce the consumption of water and other resources and as a way to improve the energy efficiency of new buildings.  2, record 10, English, - feebate

Record number: 10, Textual support number: 3 OBS

The term is mainly to be found in the USA; it has been around since the early 1990s at least (it appeared in Bill Clinton’s 1992 campaign literature), and under this name. Initiatives that penalise heavy users (gaz-guzzler taxes, for example) strictly aren’t freebate schemes, as there’s no rebate element; others, like the British licence-tax reductions for small cars, should equally fall outside its scope, as there’s no explicit balancing penalty. But most environmentalists seem to use the term loosely to mean any tax or charge that is scaled to encourage economy; the word is still mostly to be found in the jargon of such groups.  2, record 10, English, - feebate

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Il s'agirait de taxer les automobiles neuves dont la consommation dépasse un niveau cible, tandis que les véhicules consommant moins donneraient droit à une remise.  2, record 10, French, - taxation%20avec%20remise

Record number: 10, Textual support number: 2 OBS

Source : Instruments économiques et obstacles à de saines pratiques environnementales. Rapport final du Groupe de travail, novembre 1994 (angl. p. 17 et fr. p. 18).  2, record 10, French, - taxation%20avec%20remise

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

We saw the introduction of the national energy program through which the federal government confiscated Alberta's tax revenues to maintain low fuel prices in central Canada. Now we get resource taxation being mixed into equalization.  1, record 11, English, - resource%20taxation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

C'est alors que le gouvernement fédéral a présenté le Programme énergétique national dans le cadre duquel il a confisqué les recettes fiscales de l'Alberta pour maintenir des bas prix de l'énergie dans le centre du Canada. Voici que l'imposition des ressources est mêlée à la péréquation.  1, record 11, French, - imposition%20des%20ressources

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Under IRP, a regsitration card (vehicle or fuel) issued by the Base Jurisdiction for a vehicle of an apportioned fleet which identifies the vehicle, base plate, registered weight by jurisdicitons and shows the jurisdictions where the vehicle is properly registered.  1, record 12, English, - cab%20card

Record number: 12, Textual support number: 1 OBS

Canada-USA IFTA(International Fuel Tax Agreement).  2, record 12, English, - cab%20card

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 OBS

Canadá-EE.UU., Acuerdo Internacional del Impuesto sobre el combustible.  1, record 12, Spanish, - tarjeta%20de%20veh%C3%ADculo

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Goods which are taxed at the general rate include automobiles and auto parts [...] and motive fuel. Source : Proposal to Shift the Federal Sales Tax to the Wholesale Trade level, p. 14.  1, record 13, English, - motive%20fuel

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Au pluriel : carburants moteurs.  2, record 13, French, - carburant%20moteur

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 PHR

Dyed tax exempt fuel.  3, record 14, English, - dyed%20fuel

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Afin d'éviter des fraudes aux différents stades de la distribution, les essences sans plomb sont teintées en vert par adjonction de deux colorants : - l'un bleu [1,4-bis-(butylaminol)-9,10 anthraquinone]; - l'autre jaune [4-(diéthylamino)azobenzène]. Les doses utilisées sont très faibles (2 mg/L pour chacun des deux produits précédents) et ne modifient donc, en aucune façon, les caractéristiques de l'essence.  2, record 14, French, - carburant%20color%C3%A9

Record number: 14, Textual support number: 2 CONT

Le carburant de distillat moyen non taxé est coloré (rouge) et sert à des usages non assujettis à la taxe (par exemple, le chauffage, la cuisson des aliments, la production d'énergie dans du matériel non immatriculé employé à des fins commerciales, industrielles ou institutionnelles). Il est interdit d'utiliser du carburant coloré dans un véhicule automobile immatriculé ou dans du matériel non immatriculé utilisé à des fins récréatives.  3, record 14, French, - carburant%20color%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A tax which includes the excise tax on gasoline, aviation gasoline and diesel fuel.  2, record 15, English, - energy%20tax

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Taxe qui englobe principalement la taxe d'accise sur l'essence, l'essence d'aviation et le combustible diesel.  2, record 15, French, - taxe%20sur%20l%27%C3%A9nergie

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Impuesto que grava ciertas clases de energía consumida.  3, record 15, Spanish, - impuesto%20sobre%20la%20energ%C3%ADa

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Pursuant to the Fuel Oil Tax Act, Gazette Part II.  1, record 16, English, - Fuel%20Oil%20Tax%20Regulations

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

En vertu de la Loi de la taxe sur le combustible, Gazette partie II.  1, record 16, French, - R%C3%A8glement%20sur%20la%20taxe%20sur%20le%20combustible

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Pursuant to The Motive Fuel Tax Act.  1, record 17, English, - Motive%20Fuel%20Tax%20Regulation

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

En vertu de la Loi sur la taxe sur le carburant.  1, record 17, French, - R%C3%A8glement%20concernant%20la%20taxe%20sur%20le%20carburant

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

The goal of the DOE Biofuels Program is to continue to improve the technology so bioethanol can compete with gasoline as a neat or pure fuel without special tax considerations. [Source : ethanol project-Wymanwk. en p. 2].  1, record 18, English, - pure%20fuel

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Le perfectionnement technologique est essentiel à la réussite à long terme du programme et à la production de bioéthanol qui puisse être vendu comme carburant pur à un prix concurrentiel sur le marché libre. [Source: projet éthanol - Wymanwk.fr p. 3].  1, record 18, French, - carburant%20pur

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Beginning December 1, 1984, farmers, fishermen, loggers and mine operators will be offered a fuel tax rebate of 3 cents per litre on purchases of gasoline and diesel fuel for off-highway use in commercial activities.  2, record 19, English, - fuel%20tax%20rebate

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Loi sur la taxe d'accise.  2, record 19, French, - ristourne%20de%20taxe%20sur%20le%20carburant

Record 19,  Textual support,  Spanish