TERMIUM Plus®

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PAY EXPENDITURES [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-02-29

English

Subject field(s)
  • Taxation
DEF

The equitable tax treatment of persons with the same level of income or capital but who differ in other relevant respects.

CONT

One of the basic criteria of a good tax system is that individuals with the same income should pay the same amount of tax. This criterion is often referred to as horizontal equity. As a result of tax expenditures, however, individuals with the same income may pay widely differing amounts of tax.

French

Domaine(s)
  • Fiscalité
DEF

L'équité du régime fiscal appréciée au regard de personnes disposant de revenus et de patrimoines de montants semblables, mais dont la situation diffère sous d'autres aspects.

CONT

À revenu égal, impôt égal : ce principe, qui exprime la notion dite d'«équité horizontale», est une exigence fondamentale de tout bon régime fiscal. Or, les dépenses fiscales font que deux personnes ayant le même revenu peuvent payer des impôts extrêmement différents.

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

... el sistema fiscal debe basarse en normas de equidad. Esta exigencia de equidad o justicia es doble: horizontal (misma presión tributaria para iguales rentas) y vertical ...

Save record 1

Record 2 2001-11-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

However, there are certain expenditures which are not charged to an appropriation until a payment is required, e. g., various allowance or provision accounts currently set up by Treasury Board Secretariat such as employee benefit costs for accrued vacation pay, severance pay, etc.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Toutefois, certaines dépenses ne sont pas imputées à un crédit avant que le paiement ne soit dû, p. ex., divers comptes de réserve ou de provision utilisés actuellement par le Secrétariat du Conseil du Trésor à l'égard des coûts des avantages sociaux des employés, des vacances à payer, des indemnités de départ, etc.

Spanish

Save record 2

Record 3 1997-02-13

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Government Accounting
CONT

... the accounting for the salary payments made between the effective date of the transfert(of the employee) and its actual implementation in the Pay System must be adjusted. This entry involves reallocating expenditures, the pay office using the same entitlement codes, and consequently the same economic objects, in standard object 01.

OBS

pay system

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Comptabilité publique
CONT

Il faut [...] redresser la comptabilisation des paiements salariaux faits entre la date d'entrée en vigueur de la mutation (de l'employé) et la date à laquelle les changements sont effectués dans le système de paye. Cette écriture comporte la répartition des dépenses par le bureau de paie, à l'aide des mêmes codes de versements et, par conséquent, des mêmes articles économiques de l'article courant 01.

OBS

système de paye

Spanish

Save record 3

Record 4 1987-01-13

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
DEF

a conditional note granted to a Crown Corporation by the Government and which is forgiven if certain agreed-upon expenditures or activities are carried out.

OBS

For example, if a company increases sales or expenditures in Research and Development, it will not have to pay the value of the note over to the Government.

OBS

Information provided by the Privatization Secretariat, Crown Corporations Directorate, Treasury Board.

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
OBS

Terme utilisé au Secrétariat de la privatisation, Direction générale des sociétés d'état, Conseil du Trésor.

Spanish

Save record 4

Record 5 1982-05-03

English

Subject field(s)
  • Government Accounting
OBS

The following [procedures identify] the commitment control responsibilities of various organizational positions involved in Pay Administration. The execution of these responsibilities ensures that employee pay expenditures are committed in a proper and timely position.

French

Domaine(s)
  • Comptabilité publique
OBS

Les termes se trouvent au chapitre X.105.2 de la source CSS-5.

Spanish

Save record 5

Record 6 1981-01-27

English

Subject field(s)
  • Economic Geography
OBS

The state needs money to pay its bills. It gets the dollars to pay for its expenditures primarily from taxes. However, what the state really needs to build a battleship or run a lighthouse is not so much money as real economic resources : steel and watchmen-in short, the use of society's scarce supplies of labor, land, and capital goods.

French

Domaine(s)
  • Géographie économique

Spanish

Save record 6

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