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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

guaranteed annual income; GAI : designations that broadly refer to a cash transfer provided by government to individuals to ensure a minimum level of annual income for everyone.  3, record 1, English, - guaranteed%20annual%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

revenu annuel garanti; RAG : désignations qui désignent généralement un transfert en espèces accordé par un gouvernement aux particuliers afin d'assurer un revenu annuel minimum à tous.  3, record 1, French, - revenu%20annuel%20garanti

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961 ... when the federal and provincial governments converted from the tax rental arrangements (which originated during World War II) to separate federal and provincial personal and corporate income taxes (PIT and CIT).  3, record 2, English, - income%20tax%20point

Record number: 2, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 2, English, - income%20tax%20point

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 2, French, - point%20d%27imp%C3%B4t

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 2, Spanish, - punto%20impositivo

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

[The Fiscal Monitor reports] on the government's fiscal performance. It compares performance in the current month with that in the same month in the previous year, as well as performance since the start of the fiscal year with that in the same period one year earlier. It reports revenues(income tax revenues, excise taxes and duties, employment insurance premiums, and other revenues) and expenses(transfer payments to persons, transfers to other levels of government, and subsidies and other transfers).  2, record 3, English, - The%20Fiscal%20Monitor

Record number: 3, Textual support number: 2 OBS

Department of Finance.  3, record 3, English, - The%20Fiscal%20Monitor

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

[La revue financière présente] les résultats financiers du gouvernement. Elle compare les résultats du mois courant par rapport à ceux du même mois [de] l'année précédente, ainsi que les résultats depuis le début de l'exercice financier par rapport à la même période l'année précédente. Elle fait état des revenus (impôt sur le revenu, taxes et droits d'accise, cotisations d'assurance-emploi et autres revenus) et des dépenses (transferts aux particuliers, transferts aux autres administrations, et subventions et autres transferts).  2, record 3, French, - La%20revue%20financi%C3%A8re

Record number: 3, Textual support number: 2 OBS

Ministère des finances.  3, record 3, French, - La%20revue%20financi%C3%A8re

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Transfer of income that does not involve a quid pro quo and which is non-contractual in character, for example, direct taxes, social security benefits and contributions, social assistance grants and grants between governments to finance the military or other consumption expenditure or budgetary deficit of a government.  2, record 4, English, - unrequited%20transfer

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In 1977, federal transfers that formerly had been tied to provincial spending for health and post-secondary education were converted to a "block" transfer, consisting of cash and the value of income tax points given up by the federal government at the time.  1, record 5, English, - block%20transfer

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

En 1977, les transferts fédéraux qui avaient été établis jusque-là en fonction des dépenses consacrées par les provinces à la santé et à l'enseignement postsecondaire ont fait place à un transfert global ou «en bloc», formé d'une partie en espèces et d'une partie en points d'impôt sur le revenu que le gouvernement fédéral a alors cédés aux provinces.  1, record 5, French, - transfert%20global

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A department of government set up for the purpose of assessing and collecting income tax, capital transfer tax, licences of various kinds. It does not include excise duty. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 6, English, - Inland%20Revenue

Record number: 6, Textual support number: 1 OBS

The Department [of Inland Revenue] shall have the control and management of, - (a) the collection of all duties of excise; (b) the collection of stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps; (c) internal taxes; (d) standard weights and measures; (e) the collection of bridge and ferry tolls and rents; ... [Inland Revenue Act].  3, record 6, English, - Inland%20Revenue

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Loi citée : Loi du revenu de l'intérieur.  1, record 6, French, - revenu%20de%20l%27int%C3%A9rieur

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

To prevent the tax-free transfer of income between generations, the government also taxes all unrealised capital gains at death, except when they are transferred to a spouse.  1, record 7, English, - tax%2Dfree%20transfer%20of%20income

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Pour empêcher le transfert, en franchise d'impôts, de revenu entre générations, le gouvernement impose aussi tous les gains en capital non réalisés au décès, sauf lorsque l'actif est transféré au conjoint.  1, record 7, French, - transfert%20en%20franchise%20d%27imp%C3%B4ts%20de%20revenus

Record 7,  Textual support,  Spanish