TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.  3, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.  4, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 1, English, - self%2Demployment%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.  2, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 1, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Claw : 4 X 4 vehicle with 2 speeds and reverse. Uses 3 D batteries, not included.  1, record 2, English, - Claw%26trade%3B

Record number: 2, Textual support number: 1 OBS

Claw™: A trademark of Tonka (Canada).  1, record 2, English, - Claw%26trade%3B

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Véhicule tout terrain avec levier de 2 vitesses et marche arrière.  1, record 2, French, - Claw

Record number: 2, Textual support number: 1 OBS

Claw^MC : Marque de commerce de la société Tonka, Canada.  1, record 2, French, - Claw

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Trademark of Galoob (Hong Kong).  1, record 3, English, - The%20Animal%26trade%3B

Record number: 3, Textual support number: 2 OBS

Description : A 4 X 4 vehicle with rubber wheels and retractable claws.  1, record 3, English, - The%20Animal%26trade%3B

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

The Animal^MC : Marque de commerce de Galoob, Hong Kong.  1, record 3, French, - The%20Animal

Record number: 3, Textual support number: 2 OBS

Description : Véhicule 4 X 4 avec roues en caoutchouc comportant des griffes rétractables.  1, record 3, French, - The%20Animal

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Our 2-wheeled vehicle chassis dynamometer is used for performing the following tests : comparative measurements of output at the wheel rim; measurements of regulated pollutant emissions(CO, HC, NO_x</sub>) ;measurement of CO₂ emissions and consumption.  1, record 4, English, - output%20at%20the%20wheel%20rim

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Notre banc à rouleaux 2 roues permet de réaliser les essais suivants : mesures comparatives de puissance à la jante; mesures des émissions de polluants réglementés (CO, HC, NO_x); mesure des émissions de CO₂ et de la consommation.  1, record 4, French, - puissance%20%C3%A0%20la%20jante

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Test to verify crane is safe following structural repair... The vehicle loading crane is based on 80% of tipping and again this unit would be load tested in a certain configuration as per the load chart to 1. 25 x SWL. To illustrate this further, if the safe working load was 2 tonne at 4 metres radius, the test load to prove stability of 80% would be 2 tonne(SWL) X 1. 25=2. 5 tonne(Test load) at 4 metre radius.  2, record 5, English, - loading%20crane

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les grues de chargement doivent être légères - car ce qui compte, c'est qu'il reste autant de capacité utile que possible pour le chargement. Ceci n'empêche qu'elles doivent posséder une grande puissance de levage [...]  3, record 5, French, - grue%20de%20chargement

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

For example, if a registrant dealer sells a new vehicle in a non-participating province to a non-registrant individual, and accepts the individual' s leasehold interest as a trade-in, the tax payable is calculated as follows : Cost of new car $20, 000. Leasehold interest accepted as trade-in 1, 000. Adjusted cost $19, 000 GST($19, 000 x 7%) 1, 330. Total amount payable $20, 330. These rules also apply to a registrant individual trading in a leasehold interest in a leased vehicle where the vehicle was used less than 90% in the individual' s commercial activities.  1, record 6, English, - trade%2Din

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Par exemple, si un concessionnaire inscrit vend un véhicule neuf à un particulier non inscrit dans une province non participante et accepte comme bien repris le droit de tenure à bail du particulier, la taxe payable est calculée de la façon suivante : Coût de la voiture neuve 20 000$. Droit de tenure à bail accepté comme bien repris 1 000. Prix rajusté 19 000 TPS (19 000 $ x 7 %) 1 330. Montant total payable 20 330$. Ces règles visent aussi le particulier inscrit qui donne en échange le droit de tenure à bail dans un véhicule loué lorsque le véhicule était utilisé à moins de 90 % dans le cadre de ses activités commerciales.  1, record 6, French, - bien%20repris

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The launch site will normally require a minimum of levelling and preparation before the main launch vehicle(typically an 8 x 8 truck equipped with an "elephant's trunk" hydraulic handling crane) commences bridge construction by joining a bank beam to the first of a number of traversing beams-there are six of the latter for a full 40-metre bridge.  1, record 7, English, - traversing%20beam

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le véhicule lanceur est en général un 8 x 8 équipé d'une grue hydraulique, du genre à bras articulé, qui décharge d'abord la poutre de culée puis, un à un, les autres tronçons de poutre (il en faut six à la portée maximale de 40 m).  1, record 7, French, - tron%C3%A7on%20de%20poutre

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

It is an open frame vehicle but there is a form of bonnet and enclosed "tail" and it uses a 4 x 4 drive configuration. Other differences from the norm include an independent air suspension.  1, record 8, English, - 4%20x%204%20drive%20configuration

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

[Le véhicule] est également de structure tubulaire non carrossée, à l'exception d'un capot à l'avant et d'un carénage à l'arrière . Il est par ailleurs de configuration 4 x 4 et sa suspension est pneumatique.  1, record 8, French, - configuration%204%20x%204

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

It is an open frame vehicle but there is a form of bonnet and enclosed "tail" and it uses a 4 x 4 drive configuration. Other differences from the norm include an independent air suspension.  1, record 9, English, - open%20frame%20vehicle

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Il est également de structure tubulaire non carrossée, à l'exception d'un capot à l'avant et d'un carénage à l'arrière. Il est par ailleurs de configuration 4 x 4 et sa suspension est pneumatique.  2, record 9, French, - v%C3%A9hicule%20non%20carross%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

It is an open frame vehicle but there is a form of bonnet and enclosed "tail" and it uses a 4 x 4 drive configuration. Other differences from the norm include an independent air suspension.  1, record 10, English, - independent%20air%20suspension

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish