TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Taxpayer Bill of Rights is a set of fifteen rights confirming that the Canada Revenue Agency(CRA) will serve taxpayers with a high degree of accuracy, professionalism, courteousness and fairness. The Taxpayer Bill of Rights will make it easier for you to understand what you can expect in your dealings with us; that you will be treated fairly under clear and established rules, and that you can look forward to high standards of service in all your interactions with us. The Taxpayer Bill of Rights also includes the CRA Commitment to Small Business, a five-part statement through which the CRA undertakes to support the competitiveness of the Canadian business community by ensuring that interactions with the CRA are as effective and efficient as possible. These commitments complement the Government of Canada's pledge to create a competitive and dynamic business environment in which Canadian businesses will thrive. Taxpayer rights have been evolving since 1985 when the National Revenue Minister introduced a publication titled "Declaration of Taxpayer Rights. "Several factors such as new tax laws and the changing environment in which businesses and taxpayers operate were some of the catalysts behind these new expanded and enhanced taxpayer rights.  1, record 1, English, - Taxpayer%20Bill%20of%20Rights

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

La Charte des droits du contribuable est un ensemble de quinze droits qui confirment que l'Agence du revenu du Canada (ARC) servira les contribuables avec un degré élevé d'exactitude, de professionnalisme, de courtoisie et d'équité. La Charte des droits du contribuable facilitera votre compréhension de ce que vous pouvez vous attendre lorsque vous traitez avec nous, du fait que vous serez traité équitablement en vertu de règles établies et claires, et que vous pouvez espérer des normes élevées de service au cours de nos échanges. La Charte des droits du contribuable comprend aussi l'Engagement de l'ARC à l'égard des petites entreprises, un énoncé en cinq parties dans lequel l'ARC s'engage à soutenir la compétitivité de la collectivité des entreprises canadiennes en s'assurant que les échanges avec l'ARC sont aussi efficaces et efficients que possible. Ces engagements complètent la promesse du gouvernement du Canada de créer un environnement d'affaires compétitif et dynamique dans lequel les entreprises canadiennes prospéreront. Les droits du contribuable évoluent depuis 1985, date où le ministre du Revenu national, a présenté une publication intitulée « Déclaration des droits du contribuable ». Plusieurs facteurs, comme les nouvelles lois fiscales et l'évolution du contexte pour les entreprises et les contribuables, ont conduit à la mise en place de droits nouveaux ou améliorés du contribuable.  1, record 1, French, - Charte%20des%20droits%20du%20contribuable

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Called the Canadian Hazardous Waste Inventory(CHWI, pronounced "chewy"), the exercise was part of Canada's international pledge to cut wastes by 50 per cent by the year 2000. The government first had to figure out the total they were going to reduce.  2, record 2, English, - Canadian%20Hazardous%20Waste%20Inventory

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Remarque : à l'état de projet.  1, record 2, French, - Inventaire%20canadien%20des%20d%C3%A9chets%20dangereux

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A piece of metal resembling a coin, issued without government authority usually when regular coinage is scarce. It is backed by the issuer's promise or pledge to redeem in lawful money on demand, hence the old English term "pledge" for such pieces. Tokens in Canada are redeemable in money, in goods, or in services.  1, record 3, English, - token

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Aujourd'hui, pièce plate et ordinairement ronde représentant une certaine valeur et servant de mode de paiement.  1, record 3, French, - jeton

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Securities issued by an agency of the Government of Canada provided that the same carry the full faith and credit of the Government of Canada  1, record 4, English, - full%20faith%20and%20credit

Record number: 4, Textual support number: 2 OBS

"Full faith and credit", sometimes only "faith and credit", is... used without the sense of doubling. In government bonds the two words are given distinctive meanings-"faith" in the sense of "faithfulness" plus "credit" in a money sense; so that a pledge of "full faith and credit" serves to distinguish general obligation from revenue bonds.  2, record 4, English, - full%20faith%20and%20credit

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish