TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In 1941, [the provinces] agreed to refrain from collecting personal and corporate income taxes until one year after the end of [World War II]. In return, the federal government agreed to pay them a ’rent’, that is a payment for the exclusive occupancy of the personal and corporate income tax fields. This marked the beginning of tax rental agreements between the provinces and the federal government.  2, record 1, English, - tax%20rental%20agreement

Record 1,  Textual support,  French

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 CONT

Economic inequality is the unequal distribution of income and opportunity between different groups in society. It is a concern in almost all countries around the world and often people are trapped in poverty with little chance to climb up the social ladder.  3, record 3, English, - economic%20inequality

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Une inégalité économique et sociale persistante touche de façon disproportionnée les personnes les plus pauvres et les plus vulnérables, particulièrement les populations autochtones, les personnes d'ascendance africaine, les femmes, les enfants et les jeunes.  2, record 3, French, - in%C3%A9galit%C3%A9%20%C3%A9conomique

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit...  2, record 4, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada.  1, record 4, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A relatively new proposal is to use a Production Entitlement Guarantee(PEG) to provide direct income transfers to farmers(International Agricultural Trade Research Consortium 1988b). A PEG is [a] prespecified limit on the quantity of production for which a producer would be entitled to receive a guaranteed price. Each farmer would be able to produce as much output as he likes but only the PEG quantity would receive the higher price. All other production would be at world market prices.  3, record 5, English, - production%20entitlement%20guarantee

Record number: 5, Textual support number: 1 OBS

production entitlement guarantee; PEG: term and abbreviation extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 5, English, - production%20entitlement%20guarantee

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

La consolidation des restrictions de l'offre, qui découlent de la persistance des excédents, de la plus grande ouverture des marchés et de la réduction des exportations subventionnées à la suite de l'Accord du cycle de l'Uruguay, s'est en outre traduite par l'établissement, secteur par secteur, de mécanismes stabilisateurs, donnant lieu, dans certains cas, à un droit de production ou un droit de garantie en faveur des agriculteurs ou des industriels européens.  2, record 5, French, - garantie%20de%20droit%20de%20production

Record number: 5, Textual support number: 2 OBS

garantie de droit de production : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 5, French, - garantie%20de%20droit%20de%20production

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A constant price income measure, the real gross national disposable income(RGNDI) measures the real purchasing power of national disposable income, by taking account of changes in the terms of trade(the relative value of exports and imports) and the real value of net investment and transfer incomes with the rest of the world.  2, record 6, English, - real%20gross%20national%20disposable%20income

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A method of market segmentation based on geographic location(such as world or national region, population density, city size, etc.) or shared socio-economic characteristics(such as age, sex, religion, education, income, etc.)  1, record 7, English, - demographic%20market%20segmentation

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The War Veterans Allowance(WVA) is a transfer payment program, which has been in effect since September 1, 1930. The program is a form of non-taxable financial assistance available to Canadian Veterans of World War I(WWI), World War II(WWII) and the Korean War. It also acts as a "window of access" to other programs(e. g., Veterans Independence Program, Assistance Fund) for recipients and "near-recipients"(individuals who would qualify, except they receive income through other income support programs). The purpose of WVA is to ensure that, in recognition of wartime service, eligible persons are provided with regular monthly income in order to meet their basic needs, and maintain dignity.  1, record 8, English, - War%20Veterans%20Allowance%20Program

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le Programme des allocations aux anciens combattants (AAC) est un programme de paiement de transfert en vigueur depuis le 1er septembre 1930. Il s'agit d'une forme d'aide financière non imposable offerte aux anciens combattants canadiens de la Première Guerre mondiale, de la Seconde Guerre mondiale et de la guerre de Corée. Le Programme sert également de porte d'entrée vers d'autres programmes (p. ex. Programme pour l'autonomie des anciens combattants, Fonds de secours) pour les bénéficiaires et les quasi-bénéficiaires (personnes qui seraient autrement admissibles si elles ne recevaient pas un soutien du revenu d'autres programmes). Le Programme des allocations aux anciens combattants constitue une forme de reconnaissance aux personnes admissibles ayant servi en temps de guerre, pour s'assurer qu'elles reçoivent un revenu mensuel régulier leur permettant de satisfaire leurs besoins fondamentaux et de conserver leur dignité.  1, record 8, French, - Programme%20des%20allocations%20aux%20anciens%20combattants

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

GNI(gross national income) is GDP [Gross Domestic Product] less net taxes on production and imports, less compensation of employees and property income payable to the rest of the world plus the corresponding items receivable from the rest of the world(in other words, GDP less primary incomes payable to non-resident units plus primary incomes receivable from non-resident units).  2, record 9, English, - gross%20national%20income

Record number: 9, Textual support number: 1 OBS

An alternative approach to measuring GNI at market prices is as the aggregate value of the balances of gross primary incomes for all sectors.  2, record 9, English, - gross%20national%20income

Record number: 9, Textual support number: 2 OBS

Note that GNI is identical to gross national product (GNP) as previously used in national accounts generally.  2, record 9, English, - gross%20national%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le RNB (revenu national brut) est égal au PIB, diminué des impôts nets sur la production et les importations, de la rémunération des salariés et des revenus de la propriété à payer au reste du monde, et augmenté des rubriques correspondantes à recevoir du reste du monde (autrement dit, le PIB moins les revenus primaires à payer à des unités non résidentes, plus les revenus primaires à recevoir d'unités non résidentes).  2, record 9, French, - revenu%20national%20brut

Record number: 9, Textual support number: 1 OBS

Le RNB aux prix du marché est aussi mesuré comme la valeur agrégée des soldes bruts des revenus primaires de l'ensemble des secteurs; (à noter que le RNB est identique au produit national brut (PNB) tel qu'on l'employait auparavant dans les comptes nationaux en général).  2, record 9, French, - revenu%20national%20brut

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The allocation of primary income account focuses on the distribution of primary incomes to resident institutional sectors. Transactions in primary incomes also occur with the rest of the world.  1, record 10, English, - allocation%20of%20primary%20income%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le compte d'affectation des revenus primaires met l'accent sur les unités et les secteurs institutionnels en tant que bénéficiaires de revenus primaires plutôt qu'en tant que producteurs. Il enregistre le revenu de la propriété qu'ils recoivent et ceux qu'ils versent. Les solde de ce compte est dit solde de revenu primaire.  1, record 10, French, - compte%20d%27affectation%20des%20revenus%20primaires

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Transactions by which the income generated in production(value added) is distributed as compensation of employees, taxes on production and imports(less subsidies), and property income to different institutional sectors and the rest of the world; and transactions by which income is redistributed as transfers between institutional sectors and/or the rest of the world.  1, record 11, English, - distributive%20transaction

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Ce sont les transactions distributives qui établissent des accords pour définir les conditions du partage des charges et des bénéfices (burdens and benefits) de l'activité entre les membres de la collectivité, sur la base de négociations entre des représentants légaux ayant autorité sur leurs mandants.  1, record 11, French, - transaction%20distributive

Record number: 11, Textual support number: 1 OBS

Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].  3, record 11, French, - transaction%20distributive

Record number: 11, Textual support number: 2 OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.  3, record 11, French, - transaction%20distributive

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Revenue Canada was the first modern income tax administration in the world to formally enunciate the rights of taxpaying Canadians in a "Declaration of Taxpayer Rights". The declaration consolidates certain rights found in the Charter of Rights and Freedoms, in statutes, and in common law. It summarizes the Department's commitment to treating its clients fairly, courteously, and with respect for their rights.  2, record 12, English, - Declaration%20of%20Taxpayer%20Rights

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Revenu Canada est devenu la première administration fiscale moderne au monde à énoncer les droits des contribuables dans un document officiel appelé «Déclaration des droits du contribuable». Cette déclaration réaffirme certains droits qu'ont les contribuables en vertu de la Charte canadienne des droits et libertés, des lois et de la common law. Elle résume l'engagement du Ministère à traiter ses clients de façon équitable et courtoise, en tenant compte de leurs droits.  2, record 12, French, - D%C3%A9claration%20des%20droits%20du%20contribuable

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

[Revenue Canada] improved compliance efforts in the international context through various initiatives :World Income Initiative to foster reporting of all income earned offshore, especially in tax havens...  1, record 13, English, - World%20Income%20Initiative

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

[Revenu Canada] a amélioré l'observation par diverses initiatives en matière d'impôt international : l'Initiative concernant les revenus de toutes provenances vise à favoriser la déclaration de tous les revenus touchés à l'étranger, surtout dans les paradis fiscaux [...]  1, record 13, French, - Initiative%20concernant%20les%20revenus%20de%20toutes%20provenances

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The modern garden prototype emerged out of a changed conception of what a garden should be.... It is typically small and enclosed by fences or walls, frequently confined to the back of the lot, the front being occupied with garage, guest parking and entry. The entire garden space is divided according to uses and the outdoor areas are connected by doors to the rooms of the house, e. g., kitchen to herbs, vegetables, garbage, and storage, living room to terrace and barbecue. It is used intensively for outdoor recreation, games, sunbathing, swimming, eating and drinking. Privacy is desirable. This garden type seems to represent the ideal for people of all income groups in many parts of the world today.  2, record 14, English, - modern%20garden

Record number: 14, Textual support number: 2 CONT

Shrubs and vines ... often form the largest part of modern gardens since their cultivation requires less labour than that of herbaceous plants, and some flowering shrubs have extended blooming periods.  3, record 14, English, - modern%20garden

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le jardin moderne, que les paysagistes veulent rendre plus "fonctionnel" et mieux adapté aux loisirs, comprend essentiellement une surface gazonnée à peu près ininterrompue. Les allées compliquées ont presque entièrement disparu; seules subsistent, près de l'habitation, des voies d'accès, soulignées par une végétation appropriée. Ailleurs, on circule sur des dallages, sur des passe-pieds mis en évidence par une végétation pittoresque, arbustes aux rameaux divariqués, conifères aux branches étalées, plantes vivaces épanouies surtout au printemps et dont l'ensemble compose un décor aimable, varié et reposant.  2, record 14, French, - jardin%20moderne

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The relationship between an immunization strategy, a maxmin strategy, and a duration strategy in a market in which investment income is subject to tax and investors are in more than one tax bracket is reexamined. The exact assumptions necessary for the duration strategy and the maxmin strategy to be equivalent in a world with taxes are clarified. In a world with taxes, the immunization strategy requires the portfolio to satisfy a constraint concerning the bond to be included besides the duration restriction.  1, record 15, English, - immunization%20strategy

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Before World War 1, federal, state, and local governments expenditure amounted to little more than one-twelfth of our whole national income.  1, record 16, English, - local%20government%20expenditure

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish