TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An order issued by Employment and Immigration Canada to collect overpayments of unemployment insurance benefits or by Revenue Canada--Customs, Excise and Taxation to collect monies due under the Income Tax Act(called Requirement to Pay) ;the employer must make the deductions as required and remit the monies to the Receiver General of Canada.  2, record 1, English, - third%20party%20demand

Record number: 1, Textual support number: 1 OBS

Third party demand: Unemployment Insurance Act, 1985 (with amendments to March 1, 1991).  3, record 1, English, - third%20party%20demand

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Ordonnance émise soit par DRHC [[Dévelopment des ressources humaines Canada]] pour percevoir les prestations d'assurance-chômage payées en trop, soit par RCADI [[Revenu Canada - Accise, Douanes et Impôt]] pour percevoir l'argent dû en vertu de la Loi de l'impôt sur le revenu (appelé Demande de versement); l'employeur doit effectuer les retenues demandées et les remettre au Receveur général du Canada.  2, record 1, French, - revendication%20en%20main%20tierce

Record number: 1, Textual support number: 1 OBS

Revendication en main tierce : tiré de la Loi sur l'assurance-chômage, 1985 (avec modifications jusqu'au 1er mars 1991).  3, record 1, French, - revendication%20en%20main%20tierce

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... In general terms, a "stapled security" involves two or more separate securities that are "stapled" together such that the securities are not freely transferable independently of each other. Within the scope of section 18. 3 [of the "Income Tax Act"], a stapled security is a publicly-traded security that is traded together with another security in circumstances that allow deductions to be taken that frustrate the policy objectives of the tax on specified investment flow-through(SIFT) trusts and partnerships, and of the tax regime for real estate investment trusts(REITs). These "stapled securities" also have the potential to inappropriately erode the Canadian corporate tax base.  2, record 2, English, - stapled%20security

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

En termes généraux, un «titre agrafé» est constitué de plusieurs titres distincts qui sont «agrafés» ensemble de sorte qu'ils ne sont pas transférables librement les uns sans les autres. Pour l'application de [l'article 18.3 de la «Loi de l'impôt sur le revenu»], un titre agrafé est un titre coté en bourse qui est négocié avec un autre titre dans des circonstances qui donnent lieu à des déductions qui déjouent les objectifs de politique de l'impôt des fiducies et des sociétés de personnes intermédiaires de placement déterminées et du régime d'imposition des fiducies de placement immobilier (FPI). Les titres agrafés peuvent aussi entraîner l'érosion de l'assiette canadienne de l'impôt des sociétés.  2, record 2, French, - titre%20agraf%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... measures will be introduced for taxation years that begin on or after May 2, 2006 to clarify that full-rate taxable income does not include any taxable income of a corporation that is not subject to tax at the general corporate income tax rate applicable under section 123 of the Income Tax Act.  1, record 3, English, - corporate%20full%2Drate%20taxable%20income

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[...] des mesures seront mises en œuvre pour les années d'imposition débutant à compter du 2 mai 2006 afin de préciser que le revenu imposable au taux complet n'inclut pas le revenu imposable d'une société qui n'est pas assujetti au taux général d'imposition du revenu des sociétés prévu à l'article 123 de la Loi de l'impôt sur le revenu.  1, record 3, French, - revenu%20imposable%20au%20taux%20complet%20des%20soci%C3%A9t%C3%A9s

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Among these tax relief measures are the reduction of the federal general corporate income tax rate to 15 per cent in 2012 from over 22 per cent in 2007, and an extension of the temporary accelerated capital cost allowance for manufacturing and processing machinery and equipment through 2015.  1, record 4, English, - extension%20of%20the%20accelerated%20capital%20cost%20allowance

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Parmi ces allègements fiscaux, il convient de mentionner la réduction du taux général de l’impôt fédéral sur le revenu des sociétés, qui est passé de plus de 22 % en 2007 à 15 % en 2012, de même que la prolongation de la déduction pour amortissement accéléré à l’égard des machines et du matériel de fabrication et de transformation jusqu’en 2015.  1, record 4, French, - prolongation%20de%20la%20d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Annual and systematic expression of the maximum obligations acknowledged by the State or its autonomous organisms and in general the total expenses generated by the various bodies that make up the public sector, on one hand, and the total income foreseen for the corresponding fiscal year from one source or another plus the fiscal profit relating to taxed income to the State, on the other hand. The national budget tends to be accompanied by changes in the tax system.  2, record 5, English, - budget

Record number: 5, Textual support number: 1 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 5, English, - budget

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Ensemble des propositions économiques, financières et fiscales du gouvernement.  2, record 5, French, - budget

Record number: 5, Textual support number: 1 OBS

Dans les pays de tradition parlementaire britannique, le budget est présenté en bloc à la chambre législative par le ministre des Finances dans son discours du budget.  2, record 5, French, - budget

Record number: 5, Textual support number: 2 OBS

budget de l'État : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 5, French, - budget

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Expresión anual y sistemática, aprobada mediante ley, de las obligaciones que, por una parte, puedan reconocer como máximo el Estado y sus organismos autónomos, y en general la totalidad de gastos de los diversos entes que integran el sector público estatal, y por otra de la totalidad de ingresos que por unos y otros se prevean obtener en el correspondiente ejercicio, así como del importe de los beneficios fiscales relativos a tributos del Estado. Suelen ir acompañados de cambios en el sistema impositivo.  1, record 5, Spanish, - presupuesto%20general%20del%20Estado

Record number: 5, Textual support number: 1 OBS

presupuesto general del Estado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 5, Spanish, - presupuesto%20general%20del%20Estado

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Line 244 of the General Income Tax and Benefit Guide.  2, record 6, English, - Canadian%20Forces%20personnel%20and%20police%20deduction

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Ligne 244 du Guide général d'impôt et de prestations.  2, record 6, French, - d%C3%A9duction%20pour%20le%20personnel%20des%20Forces%20canadiennes%20et%20des%20forces%20polici%C3%A8res

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.  3, record 7, English, - tax%20collection

Record number: 7, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 7, English, - tax%20collection

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, record 7, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, record 7, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 7, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, record 7, Spanish, - recaudaci%C3%B3n%20fiscal

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

General averaging permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner.  3, record 8, English, - general%20averaging

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dispositions des lois fiscales permettant au contribuable dont le revenu imposable excède un certain seuil de calculer d'une façon particulière les impôts à payer sur l'excédent.  1, record 8, French, - %C3%A9talement%20g%C3%A9n%C3%A9ral

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

General rate income pool at the end of a particular taxation year, of a taxable Canadian corporation that is a Canadian-controlled private corporation or a deposit insurance corporation in the particular taxation year, is the positive or negative amount determined by [a] formula.  3, record 9, English, - general%20rate%20income%20pool

Record number: 9, Textual support number: 2 CONT

... a new tax account called the "General Rate Income Pool" or GRIP was also introduced for those CCPCs [Canadian-Controlled Private Corporations] with active income in excess of the limit for the small business tax rate. This pool will be an accumulation of after-tax income that was taxed at the general rate. Since the rate of taxation is based on both federal and provincial rates, the government has decided to simply assume that the combined general tax rate is 32 per cent rather than trying to determine the actual rate that applied. Therefore, each year, an amount equal to 68 per cent of taxable income excluding small business income and investment income will be added to the GRIP balance.  4, record 9, English, - general%20rate%20income%20pool

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le compte de revenu à taux général, à la fin d'une année d'imposition donnée, d'une société canadienne imposable qui est une société privée sous contrôle canadien ou une compagnie d'assurance-dépôts au cours de cette année correspond à [une] somme positive ou négative.  2, record 9, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record number: 9, Textual support number: 2 CONT

Un nouveau compte fiscal a cependant été créé, appelé le « compte de revenu à taux général » (CRTG), pour les SPCC [sociétés privées sous contrôle canadien] dont le revenu d'activité dépasse le seuil fixé pour le taux d'imposition pour les petites sociétés. Ce compte sera composé du revenu après impôts qui a été imposé au taux général. Le taux d'imposition étant fondé sur les taux fédéral et provincial, le gouvernement a décidé de présumer simplement que le taux d'impôt général combiné est de 32 pour cent plutôt que de tenter de calculer le taux réel. En conséquence, chaque année, un montant égal à 68 pour cent du revenu imposable, exclusion faite du revenu tiré d'une petite entreprise et du revenu de placement, sera ajouté au solde du CRTG.  3, record 9, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The Plan will reduce the general corporate tax rate to 21 per cent from 28 per cent on small business income between $200, 000 and $300, 000 effective January 1, 2001.  1, record 10, English, - small%20business%20income

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

À compter du 1er janvier 2001, le taux général d'impôt des sociétés sur le revenu tiré d'une petite entreprise dont le montant se situe entre 200 000 $ et 300 000 $ sera ramené de 28 % à 21 %.  1, record 10, French, - revenu%20tir%C3%A9%20d%27une%20petite%20entreprise

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Auditor General of Canada. Examination of the requirement to report specified property under section 233. 3 of the Income Tax Act, June 1998, Ottawa, 1998, 25 pages.  2, record 11, English, - Report%20of%20the%20Auditor%20General%20of%20Canada%20to%20the%20House%20of%20Commons%20and%20to%20the%20Ministers%20of%20Finance%20and%20National%20Revenue

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Vérificateur général du Canada. Examen de l'obligation de déclarer les biens étrangers déterminés prévue par l'article 233.3 de la Loi de l'impôt sur le revenu, juin 1998, 29 pages.  2, record 11, French, - Rapport%20du%20V%C3%A9rificateur%20g%C3%A9n%C3%A9ral%20du%20Canada%20%C3%A0%20la%20Chambre%20des%20communes%20et%20aux%20ministres%20des%20Finances%20et%20du%20Revenu%20national

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year.  2, record 12, English, - averaging

Record number: 12, Textual support number: 1 OBS

"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years.  2, record 12, English, - averaging

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années.  1, record 12, French, - %C3%A9talement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... the petroleum and gas revenue tax(PGRT)... is a tax of general application to the net operating income from production of oil and gas.  4, record 13, English, - petroleum%20and%20gas%20revenue%20tax

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Il s'agit d'un impôt sur le revenu (et non pas sur les recettes) de contribuables producteurs de pétrole ou de gaz.  5, record 13, French, - imp%C3%B4t%20sur%20les%20revenus%20p%C3%A9troliers

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

In addition, Revenue Canada has taken a number of steps to address the concerns expressed by the Auditor General :-consolidating taxation and excise/GST collections programs and implementing joint income tax/GST audits.  1, record 14, English, - consolidate

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Pour sa part, Revenu Canada a pris un certain nombre de mesures afin de répondre aux préoccupations formulées par le vérificateur général . Il a : - fusionné les programmes de perception de la TPS de l'Impôt et des Douanes et instauré un mécanisme conjoint de vérification de l'impôt sur le revenu et de la TPS.  1, record 14, French, - fusionner

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 15, English, - dividend%20imputation

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish