TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

General averaging permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner.  3, record 1, English, - general%20averaging

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dispositions des lois fiscales permettant au contribuable dont le revenu imposable excède un certain seuil de calculer d'une façon particulière les impôts à payer sur l'excédent.  1, record 1, French, - %C3%A9talement%20g%C3%A9n%C3%A9ral

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Daily Severity Rating-A numerical measure, based on the Fire Weather Index(FWI), specifically designed for averaging, either for any desired period of time(e. g. week, month, year) at a single fire weather station or spatially over a number of stations. The FWI itself, on the other hand, is not considered suitable for averaging, and should be used as its single daily value only. The DSR averaged over a whole fire season is termed the Seasonal Severity Rating(SSR) which can be used as an objective measure for comparing fire weather severity from one season to the next, or the fire climate of one region with another.  2, record 2, English, - seasonal%20severity%20rating

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Moyenne de l'Indice journalier de sévérité pour toute la saison des incendies.  1, record 2, French, - indice%20saisonnier%20de%20s%C3%A9v%C3%A9rit%C3%A9

Record number: 2, Textual support number: 1 OBS

Il peut être calculé pour une station ou une région. Cet indice est considéré comme un critère objectif de comparaison des saisons ou des régions quant à la gravité des conditions météorologiques relativement aux incendies.  1, record 2, French, - indice%20saisonnier%20de%20s%C3%A9v%C3%A9rit%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A numerical measure, based on the Fire Weather Index(FWI), specifically designed for averaging, either for any desired period of time(e. g. week, month, year) at a single fire weather station or spatially over a number of stations.  2, record 3, English, - daily%20severity%20rating

Record number: 3, Textual support number: 1 OBS

The FWI [Fire Weather Index] itself, on the other hand, is not considered suitable for averaging, and should be used as its single daily value only.  2, record 3, English, - daily%20severity%20rating

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] évaluation numérique de la difficulté à contrôler des feux.  3, record 3, French, - indice%20journalier%20de%20s%C3%A9v%C3%A9rit%C3%A9

Record number: 3, Textual support number: 1 OBS

[L'indice journalier de sévérité] [...] est basé sur l'Indice forêt-météo mais reflète plus précisément les efforts attendus requis pour la suppression.  3, record 3, French, - indice%20journalier%20de%20s%C3%A9v%C3%A9rit%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year.  2, record 4, English, - averaging

Record number: 4, Textual support number: 1 OBS

"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years.  2, record 4, English, - averaging

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années.  1, record 4, French, - %C3%A9talement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - Toronto%20Stock%20Exchange%20300%20total%20return%20index

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Although the Bank's loan loss experience declined for the second consecutive year, the provision for loan losses continued to climb, due to the effect of the five-year averaging formula.  1, record 6, English, - averaging%20formula

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Bien que les pertes sur prêts réelles de la Banque aient à nouveau baissé pour une deuxième année consécutive, la provision constituée à cet effet a continué de s'accroître en raison de l'application de la formule d'étalement.  2, record 6, French, - formule%20d%27%C3%A9talement

Record 6,  Textual support,  Spanish