TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform and legal assessment...  2, record 1, English, - joint%20tax%20audit

Record number: 1, Textual support number: 1 CONT

In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine [issues or transactions] of one or more related taxable persons with cross-border business activities.  3, record 1, English, - joint%20tax%20audit

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

To commit money or capital in order to gain a financial return.  2, record 2, English, - invest

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Utiliser un capital pour acquérir des valeurs mobilières ou un bien immobilier dans le but d'en tirer un revenu, un profit.  2, record 2, French, - placer

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A yield which is assessed after deduction of tax. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  4, record 3, English, - net%20yield

Record number: 3, Textual support number: 1 CONT

The gross(pre-tax) yield on both bonds was 10. 00%. Smith explained that because the investor was in a high tax bracket, the after-tax yield would be improved by the switch, since more of the return would be provided by the capital gain on the deep discount bonds, on which a lower rate of tax applied(capital gains tax versus tax on income).  5, record 3, English, - net%20yield

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Rendement d'un titre qui s'obtient en déduisant de l'intérêt brut l'impôt anticipé.  3, record 3, French, - rendement%20net

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 OBS

retorno neto: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 3, Spanish, - retorno%20neto

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The portion of capital gain that has to be reported as income on [the] return.  2, record 4, English, - taxable%20capital%20gain

Record number: 4, Textual support number: 1 CONT

Capital gains tax thereon is - 40% of taxable capital gain ...  3, record 4, English, - taxable%20capital%20gain

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, subsection 38.  4, record 4, English, - taxable%20capital%20gain

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Partie du gain en capital qui doit être incluse comme revenu dans [la] déclaration.  2, record 4, French, - gain%20en%20capital%20imposable

Record number: 4, Textual support number: 1 CONT

Impôt sur le gain en capital : 40 % du gain en capital imposable [...]  3, record 4, French, - gain%20en%20capital%20imposable

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 38.  4, record 4, French, - gain%20en%20capital%20imposable

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source : Income Tax Act, S. 110. 6(3).  3, record 5, English, - capital%20gains%20deduction

Record number: 5, Textual support number: 1 OBS

capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999.  4, record 5, English, - capital%20gains%20deduction

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année.  2, record 5, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 5, Textual support number: 1 CONT

Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite.  3, record 5, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 5, Textual support number: 1 OBS

Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3).  3, record 5, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 5, Textual support number: 2 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  4, record 5, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

[A] radar which utilizes the polarization properties of the scattered and incident waves to gain information about the target as well as to optimize the target return.  2, record 6, English, - polarimetric%20radar

Record number: 6, Textual support number: 1 OBS

[This radar] permits measurement of the full polarisation signature of every resolution element.  3, record 6, English, - polarimetric%20radar

Record number: 6, Textual support number: 2 OBS

polarimetric radar: term officially approved by the RADARSAT-2 Terminology Approval Group (RTAG).  4, record 6, English, - polarimetric%20radar

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Radar qui permet de mesurer les propriétés diffusantes d'une cible.  2, record 6, French, - radar%20polarim%C3%A9trique

Record number: 6, Textual support number: 1 OBS

Le système radar éclaire la cible avec une onde incidente que la cible diffuse dans toutes les directions. Le radar capte la partie de l'onde diffusée réfléchie directement vers l'antenne réceptrice.  1, record 6, French, - radar%20polarim%C3%A9trique

Record number: 6, Textual support number: 2 OBS

radar polarimétrique : terme uniformisé par le Groupe de travail de la terminologie de RADARSAT-2 (GTTR).  2, record 6, French, - radar%20polarim%C3%A9trique

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Thin sow syndrome. The sow loses weight during pregnancy and after farrowing and does not return to feed or weight gain. There are no identifiable clinical signs. Oesophagostomum spp. and Hyostrongylus spp. infestations play a part in some cases but a bad environment and bullying of timid sows are also important.  1, record 7, English, - thin%20sow%20syndrome

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Amaigrissement de la truie durant la gestation et après la mise bas.  1, record 7, French, - syndrome%20de%20la%20truie%20maigre

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Other useful measures are the TSE total-return index, which is similar to the composite index except that it assumes reinvestment of dividends. To measure fixed-income performance, there's the ScotiaMcLeod Universe bond index, composed of Canadian bonds of varying maturities. If you invest equally in Canadian bonds and stocks, for example, you should be earning a return midway between the two. Over the past 10 years, with the TSE total-return index averaging a 7. 58% gain a year, and the bond index, assuming reinvestment, going up 13. 27%, that translates into an average annual return of 10. 4%.  2, record 8, English, - Toronto%20Stock%20Exchange%20300%20total%20return%20index

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish