TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A recurring deduction from a member's net monthly entitlement and paid to a payee as two equal payments, each done at mid and end month pay dates.  2, record 1, English, - split%2Dpayment%20allotment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Déduction récurrente effectuée sur l'allocation mensuelle nette d'un militaire et versée à un prestataire en deux versements égaux effectués au milieu et à la fin du mois.  1, record 1, French, - d%C3%A9l%C3%A9gation%20de%20solde%20avec%20paiements%20fractionn%C3%A9s

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 2, English, - tax%20credit

Record number: 2, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 2, English, - tax%20credit

Record number: 2, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 2, English, - tax%20credit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 2, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 2, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 2, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 2, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 2, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 2, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 2, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 2, Spanish, - descuento%20impositivo

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Garnishee deduction made if there is a court order against part of a worker's pay to repay unpaid debts.(A person who is owed money by an employee obtains a court order and a specific amount of money is removed from the employee's pay and sent to the person who obtained the court order.)  2, record 3, English, - garnishee%20deduction

Record number: 3, Textual support number: 2 CONT

The garnishee minimum pay in the deduction utility field for an employee garnishee deduction(calculation 94) must be a numeric value greater than zero.  3, record 3, English, - garnishee%20deduction

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Les retenues sur salaire : En dehors d'une saisie sur salaire qu'un employeur est obligé de pratiquer à la demande d'un tiers, il peut lui-même, dans certains cas, retenir des sommes sur la rémunération à payer au salarié.  2, record 3, French, - retenue%20sur%20salaire%20d%27un%20saisi

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Allows the assignment of payments and deductions and controls payroll programs. It is the equivalent of the PWGSC entitlement and deduction codes prefixed by of a one character number. Infotype 0008-Basic pay identifies the appropriate wage types for annual and hourly salaries as well as the reduction amounts for special leave programs. Wage types : Basic Annual Salary, Acting Annual Salary, Basis Hourly Salary, Acting Hourly Salary, Supervisory Differential, Equalization Adjustment. For annual salaried employees, the wage type will default with the annual or hourly rate as applicable.  1, record 4, English, - wage%20type

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Permet d'affecter les versements et les retenues et de contrôler les programmes de paye. C'est l'équivalent du code de versement et de retenue de TPSGC, ayant en préfixe un chiffre. Dans l'infotype 0008 - Rémunération de base, la rubrique indique si les salaires sont annuels ou horaire Rubriques : Rémunération de base, Rémunération intérimaire, Rémunération de base horaire, Rémunération intérimaire horaire, Prime de surveillance et les montants de retenue ou les programmes de congé spéciaux. Pour les employés à salaire annuel, la rubrique reçoit par défaut le montant annuel ou le taux horaire qui s'applique.  1, record 4, French, - rubrique

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

For the past fifty years, a parent receiving child support has been required to pay income tax deduction for the payments. These tax rules have become a focus of public concern in the past few years. Through the consultations of the Family Law Committee, and the Task Group on the Taxation of Child Support, the government has participated in the public discussion of this issue.  2, record 5, English, - Task%20Group%20on%20the%20Tax%20Treatment%20of%20Child%20Support

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Depuis cinquante ans, le parent qui reçoit la pension alimentaire pour enfant est tenu de payer l'impôt sur ce montant aux fins de l'impôt. Depuis quelques années, ces règles sont au centre des préoccupations du public. Le gouvernement a participé au débat public sur cette question par l'entremise des consultations tenues par le Comité du droit de la famille et par le Groupe de travail sur le régime fiscal des pensions alimentaires pour enfants.  2, record 5, French, - Groupe%20de%20travail%20sur%20le%20traitement%20fiscal%20des%20pensions%20alimentaires%20pour%20enfants

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Use of the Deduction Code 540 will necessitate the deposit of the deducted amount, by means of the home department's Pay Expenditure Control File, into a suspense account.  3, record 6, English, - pay%20expenditure%20control%20file

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

L'utilisation du code 540 nécessitera le dépôt du montant retenu dans un compte d'attente au moyen du fichier de contrôle des dépenses de paye du ministère d'attache.  1, record 6, French, - fichier%20de%20contr%C3%B4le%20des%20d%C3%A9penses%20de%20paye

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The bonus will be treated as another form of compensation and directly deposited with your pay. The tax deduction will be calculated using the preferential bonus tax method.  1, record 7, English, - preferential%20bonus%20tax%20method

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish