TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

There are tax strategies that you may be able to use to reduce the amount of income tax you pay if you operate a small business in Canada... : always collect receipts for business-related activities; maximize your RRSP contribution; maximize your non-capital losses; maximize your charitable income tax credits; maximize your Capital Cost Allowance(CCA) income tax claim; split your income; take full advantage of the income tax deductions available to home-based businesses; incorporate your business.  2, record 1, English, - tax%20strategy

Record number: 1, Textual support number: 2 CONT

Year-end tax strategies usually come down to one time-tested principle: accelerate deductions, defer income.  3, record 1, English, - tax%20strategy

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] la stratégie fiscale fédérale canadienne a consisté à maintenir l'impôt sur les sociétés à un niveau inférieur à celui des États-Unis.  2, record 1, French, - strat%C3%A9gie%20fiscale

Record number: 1, Textual support number: 2 CONT

La clé de toute stratégie fiscale est le taux marginal d'imposition, c'est-à-dire le taux applicable à la dernière tranche de revenu.  3, record 1, French, - strat%C3%A9gie%20fiscale

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The main shooting schedule [of a film]. not including second unit photography and miscellaneous pictures.  2, record 2, English, - principal%20photography

Record number: 2, Textual support number: 1 OBS

Principal photography or taping is completed before the end of the year, the investor is entitled to claim capital cost allowance to the extent of the full capital cost of his interest in the film or tape.  1, record 2, English, - principal%20photography

Record number: 2, Textual support number: 2 OBS

The Dictionary of New Media is available at: <a href="http://hepdigital.com/" title="http://hepdigital.com">http://hepdigital.com</a>.  3, record 2, English, - principal%20photography

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

[...] tournage des scènes principales d'un film (hors raccords et effets spéciaux) [...]  3, record 2, French, - images%20premi%C3%A8re%20%C3%A9quipe

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

In cases where the marriage took place before the contributor's retirement, the surviving spouse's allowance is one-half of the contributor's full basic annuity calculated in accordance with the two per cent formula...  1, record 3, English, - full%20basic%20annuity

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Si le mariage a eu lieu avant la retraite du cotisant, l'allocation versée au conjoint survivant correspond à la moitié de la pension annuelle de base intégrale du cotisant, calculée d'après la formule de 2 p. 100 [...]  1, record 3, French, - pension%20annuelle%20de%20base%20int%C3%A9grale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The OAS/GIS/SPA rates are escalated quarterly at the full rate of increase in the Consumer Price Index(CPI). OAS benefits are considered as taxable income under the Income Tax Act. Unlike OAS benefits, GIS(Guaranteed Income Supplement) benefits and SPA(Spouse's Allowance) benefits are not classed as taxable income.  3, record 4, English, - OAS%20benefit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les taux de la SV (Sécurité de la vieillesse), du SRG (Supplément de revenu garanti) et de l'AC (Allocation au conjoint) sont majorés chaque trimestre suivant la hausse réelle de l'Indice des prix à la consommation (IPC). Aux termes de la Loi de l'impôt sur le revenu, les prestations de la SV sont considérées comme revenu imposable, contrairement aux prestations du SRG et de l'AC.  2, record 4, French, - prestation%20de%20la%20S%C3%A9curit%C3%A9%20de%20la%20vieillesse

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The maximum full monthly SPA(Spouse's Allowance) is payable if residence criteria for OAS(Old Age Security) are met, and is equal to the full basic OAS pension plus maximum GIS(Guaranteed Income Supplement) at the married rate.  1, record 5, English, - married%20rate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le montant mensuel maximal de l'Allocation au conjoint complète est payable si les conditions de résidence pour la pension complète de la SV (Sécurité de la vieillesse) sont respectées, et est égal au plein montant de la pension de la SV plus le maximum du SRG (Supplément de revenu garanti) selon le taux accordé aux personnes mariées.  1, record 5, French, - taux%20accord%C3%A9%20aux%20personnes%20mari%C3%A9es

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The OAS/GIS/SPA rates are escalated quarterly at the full rate of increase in the Consumer Price Index(CPI). OAS benefits are considered as taxable income under the Income Tax Act. Unlike OAS benefits, GIS(Guaranteed Income Supplement) benefits and SPA(Spouse's Allowance) benefits are not classed as taxable income.  1, record 6, English, - GIS%20benefit

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Les taux de la SV (Sécurité de la vieillesse), du SRG (Supplément de revenu garanti) et de l'AC (Allocation au conjoint) sont majorés chaque trimestre suivant la hausse réelle de l'Indice des prix à la consommation (IPC). Aux termes de la Loi de l'impôt sur le revenu, les prestations de la SV sont considérées comme revenu imposable, contrairement aux prestations du SRG et de l'AC.  1, record 6, French, - prestation%20du%20SRG

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The OAS/GIS/SPA rates are escalated quarterly at the full rate of increase in the Consumer Price Index(CPI). OAS benefits are considered as taxable income under the Income Tax Act. Unlike OAS benefits, GIS(Guaranteed Income Supplement) benefits and SPA(Spouse's Allowance) benefits are not classed as taxable income.  1, record 7, English, - SPA%20benefit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Les taux de la SV (Sécurité de la vieillesse), du SRG (Supplément de revenu garanti) et de l'AC (Allocation au conjoint) sont majorés chaque trimestre suivant la hausse réelle de l'Indice des prix à la consommation (IPC). Aux termes de la Loi de l'impôt sur le revenu, les prestations de la SV sont considérées comme revenu imposable, contrairement aux prestations du SRG et de l'AC.  1, record 7, French, - prestation%20de%20l%27AC

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The maximum full monthly SPA(Spouse's Allowance) is payable if residence criteria for OAS(Old Age Security) are met, and is equal to the full basic OAS pension plus maximum GIS(Guaranteed Income Supplement) at the married rate.  1, record 8, English, - maximum%20GIS

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le montant mensuel maximal de l'Allocation au conjoint complète est payable si les conditions de résidence pour la pension complète de la SV (Sécurité de la vieillesse) sont respectées, et est égal au plein montant de la pension de la SV plus le maximum du SRG (Supplément de revenu garanti) selon le taux accordé aux personnes mariées.  1, record 8, French, - maximum%20du%20SRG

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

A family raising a child under 18 years of age with a severe and permanent impairment may apply for an allowance to assist them in caring for the child. The child must be certified by a physician as being affected by a hearing, visual or motor impairment, mental retardation, or a psychological or chronic physical illness. Eligible families who are either caring for the child at home or paying the full costs of the child's care in a hospital or reception centre receive this allowance in addition to their monthly Quebec Family Allowance.  1, record 9, English, - Allowance%20for%20Handicapped%20Children

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Une famille qui élève un enfant de moins de 18 ans ayant une incapacité grave et permanente peut demander une allocation pour l'aider à prendre soin de l'enfant. Un médecin doit attester que l'enfant a une incapacité auditive, visuelle ou motrice, qu'il a un retard mental ou qu'il a une maladie psychologique ou physique chronique. Les familles admissibles qui prennent soin d'un enfant à la maison ou qui paient tous les frais de l'hôpital ou du centre d'accueil qui garde l'enfant reçoivent cette allocation en plus de l'allocation familiale mensuelle du Québec.  1, record 9, French, - Allocation%20pour%20enfant%20handicap%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Capital cost allowance represents the depreciation of fixed assets over a number of accounting periods. When a contractor plans the acquisition of specialized capital equipment to undertake a government contract, the government may promise him full recovery of the relevant capital cost through a guarantee or continued work or granting of accelerated depreciation. The General Conditions provide for appropriate recovery of capital costs in the event of termination by the Crown.  2, record 10, English, - capital%20cost%20recovery

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Indemnité qui représente l'amortissement d'immobilisation au cours d'un certain nombre de périodes comptables. L'entrepreneur qui projette l'acquisition de biens d'équipement spécialisés en vue d'exécuter un marché de l'État peut se voir promettre, par ce dernier, des commandes continues ou des privilèges d'amortissement accéléré qui lui permettent de recouvrer intégralement son investissement. Les conditions générales assurent le recouvrement d'investissement approprié dans le cas d'une annulation par la Couronne.  1, record 10, French, - recouvrement%20d%27investissement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

For each full calendar day in travel status... when commercial accommodation is authorized and used, an employee shall be paid a composite allowance... as reimbursement for his reasonable costs for meals and incidental expenses.  2, record 11, English, - composite%20allowance

Record number: 11, Textual support number: 1 OBS

composite allowance: term and definition officially approved by Treasury Board Secretariat.  3, record 11, English, - composite%20allowance

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

indemnité mixte : terme uniformisé par le Secrétariat du Conseil du Trésor.  2, record 11, French, - indemnit%C3%A9%20mixte

Record number: 11, Textual support number: 1 DEF

Dans l'administration publique fédérale, indemnité qu'un employé perçoit correspondant aux jours qu'il passe en voyage en logeant dans un établissement commercial.  3, record 11, French, - indemnit%C3%A9%20mixte

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

A full or partial allowance shall not be paid to an employee with respect to a meal which is provided...  1, record 12, English, - partial%20allowance

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A full or partial allowance shall not be paid to an employee with respect to a meal which is provided...  1, record 13, English, - full%20allowance

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish