TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - extension%20of%20the%20accelerated%20capital%20cost%20allowance

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - prolongation%20de%20la%20d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The reduction of the general corporate tax rate from 28% to 21% will bring more neutrality between the different sectors, particularly providing more relief to the newer knowledge-based or high-tech companies.  2, record 2, English, - general%20corporate%20tax%20rate

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

L'abaissement du taux général d'imposition des sociétés, qui passera de 28 % à 21 %, se traduira par une plus grande neutralité fiscale entre les divers secteurs et allégera le fardeau fiscal des industries du savoir ou de haute technologie plus nouvelles.  1, record 2, French, - taux%20g%C3%A9n%C3%A9ral%20d%27imposition%20des%20soci%C3%A9t%C3%A9s

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The general tax relief and fairness measures, including the proposed increase to the Canada Child Tax Benefit, amount to $7.  2, record 3, English, - general%20tax%20relief

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les mesures d'allégement fiscal d'application générale et celles visant l'équité fiscale, y compris l'augmentation proposée de la PFCE, totalisent 7,7 milliards de dollars sur trois ans.  1, record 3, French, - all%C3%A9gement%20fiscal%20d%27application%20g%C3%A9n%C3%A9rale

Record number: 3, Textual support number: 1 OBS

allègement : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  2, record 3, French, - all%C3%A9gement%20fiscal%20d%27application%20g%C3%A9n%C3%A9rale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Increasing tax-free amounts has been the first priority area for general tax relief for the Government since the elimination of the deficit because it delivers proportionally more tax relief to low-income taxpayers. By 2004, tax-free amounts will have increased by $1, 544, or 24 per cent, since 1997.  1, record 4, English, - tax%2Dfree%20amount

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

L'augmentation du montant qui peut être gagné en franchise d'impôt a constitué le principal élément de réduction générale des impôts depuis l'élimination du déficit parce que, toute proportion gardée, les contribuables à faible revenu en bénéficient davantage. D'ici 2004, le montant pouvant être gagné en franchise d'impôt aura augmenté de 1 544 $ (24 %) par rapport à 1997.  1, record 4, French, - montant%20pouvant%20%C3%AAtre%20gagn%C3%A9%20en%20franchise%20d%27imp%C3%B4t

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

A type of pension scheme in which the whole of the benefit may be taken as a lump sum at normal retirement age instead of a pension proper. It is normally arranged in the form of endowment assurance, and may have the characteristics of an average salary pension scheme or a final salary pension scheme or a money purchase pension scheme. More often, however, an EPF scheme is a non-contributory, low flat-rate scheme intended particularly for hourly-paid manual workers(hence the term "cloth cap pension") where a more generous type of pension scheme is not available to them. Where an EPF scheme is contributory, the insured person normally obtains tax relief in the same way as for life assurance in general.  1, record 5, English, - excepted%20provident%20fund

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish