TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The Canada Revenue Agency(CRA) administers legislation that gives the Minister of National Revenue discretion to : cancel or waive penalties or interest; accept certain late, amended, or revoked elections(income tax only) [and] refund or reduce the amount payable beyond the normal three-year period(individuals and testamentary trusts only). This legislation is commonly called the "taxpayer relief provisions. "  1, record 1, English, - taxpayer%20relief%20provision

Record number: 1, Textual support number: 1 OBS

taxpayer relief provision: term usually used in the plural.  2, record 1, English, - taxpayer%20relief%20provision

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

L'Agence du revenu du Canada (ARC) administre la législation qui donne la discrétion suivante au ministre du Revenu national : annulation des pénalités ou des intérêts ou renonciation à ceux-ci; acceptation de certains des choix tardifs, modifiés ou annulés (impôt sur le revenu seulement); remboursement ou réduction du solde à payer au-delà de la période normale de trois ans (individus et fiducies testamentaires seulement). Cette législation est communément appelée les «dispositions d'allègement pour les contribuables».  1, record 1, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables

Record number: 1, Textual support number: 1 OBS

disposition d'allègement pour les contribuables; disposition d'allégement pour les contribuables : termes habituellement utilisés au pluriel.  2, record 1, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A selective tax relief measure that benefits only a certain group of taxpayers.  2, record 2, English, - tax%20expenditure

Record number: 2, Textual support number: 1 CONT

The Canadian tax system contains a number of provisions that give preferential treatment to certain groups of individuals or businesses... or other governments. [This treatment] is equivalent to the government first collecting the sums involved... and then making a direct expenditure or loan in an amount equal to the revenue forgone due to the tax preferences. Such provisions have thus come to be called tax expenditures.  3, record 2, English, - tax%20expenditure

Record number: 2, Textual support number: 1 OBS

tax expenditure: term officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  4, record 2, English, - tax%20expenditure

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Disposition législative ou réglementaire qui accorde un traitement privilégié à certains groupes de contribuables et dont la mise en œuvre entraîne pour l'État une «perte de recettes», donc une dépense.  3, record 2, French, - d%C3%A9pense%20fiscale

Record number: 2, Textual support number: 1 CONT

Peut être qualifiée de dépense fiscale toute disposition législative ou réglementaire dont la mise en œuvre entraîne pour l'État une perte de recettes et donc pour le contribuable un allégement de sa charge fiscale par rapport à ce qui serait résulté de l'application de la «norme» [...]  4, record 2, French, - d%C3%A9pense%20fiscale

Record number: 2, Textual support number: 1 OBS

(L'expression «dépense fiscale») a été officialisée par le Parlement (de la France) puisqu'il l'a utilisée dans l'article 32 de la loi de finances de 1980.  4, record 2, French, - d%C3%A9pense%20fiscale

Record number: 2, Textual support number: 2 OBS

dépense fiscale : terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.  2, record 2, French, - d%C3%A9pense%20fiscale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

El importe de todos los beneficios fiscales que afecten a los tributos del Estado.  2, record 2, Spanish, - gasto%20fiscal

Record number: 2, Textual support number: 1 CONT

El concepto de gasto fiscal hace referencia a la existencia, dentro de la ordenación tributaria, de exenciones y bonificaciones, reducciones y desgravaciones, que suponen desviaciones de la estructura propia de cada tributo, constituyendo verdaderas discriminaciones en beneficio de determinadas rentas o actividades, de manera que favorecen la consecución de objetivos de naturaleza económica o social. La aceptación de este concepto supone que los gastos fiscales representan una disminución de ingresos presupuestarios y, por consiguiente, se configuran como un medio alternativo al establecimiento de subvenciones o gastos directos en el Presupuesto de Gastos.  2, record 2, Spanish, - gasto%20fiscal

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The Canada Revenue Agency also administer tax incentives, such as the Scientific Research and Experimental Development(SR&ED) tax credit, film tax credits and other targeted credits, as well as deductions that generate refunds or otherwise reduce the amount of tax that would be owed.  3, record 3, English, - tax%20incentive

Record number: 3, Textual support number: 1 OBS

tax incentive: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 3, English, - tax%20incentive

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Mesure adoptée par les pouvoirs publics pour encourager les particuliers ou les entreprises à orienter leurs dépenses, leurs investissements ou leurs productions dans une direction donnée.  5, record 3, French, - incitation%20fiscale

Record number: 3, Textual support number: 1 CONT

L'Agence du Revenu Canada administre également des encouragements fiscaux, comme le crédit d'impôt pour la recherche scientifique et le développement expérimental (RS&DE), le crédit d'impôt pour production cinématographique ainsi que d'autres crédits ciblés, de même que des déductions qui donnent lieu à des remboursements ou à une réduction du montant d'impôt qui serait par ailleurs payable.  5, record 3, French, - incitation%20fiscale

Record number: 3, Textual support number: 1 OBS

incitatif fiscal : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  7, record 3, French, - incitation%20fiscale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Apoyos gubernamentales que se destinan a promover el desarrollo de actividades y regiones específicas, a través de mecanismos tales como disminución de tasas impositivas, exención de impuestos determinados, aumento temporal de tasas de depreciación de activos, etc.  5, record 3, Spanish, - incentivo%20fiscal

Record number: 3, Textual support number: 1 OBS

beneficio fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 3, Spanish, - incentivo%20fiscal

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.  2, record 4, English, - self%2Demployed%20earnings

Record number: 4, Textual support number: 1 CONT

The amount of the self-employed earnings of a person for a year is the aggregate of(a) an amount equal to(i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him, minus(ii) all losses sustained by him in the year in carrying on those businesses, as such income and losses are computed under the Income Tax Act,...  3, record 4, English, - self%2Demployed%20earnings

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Montant égal à son revenu pour l'année provenant de toutes les entreprises que le travailleur exploite soit directement, soit à titre de membre d'une société de personnes lorsqu'il prend une part active dans les activités de celle-ci, moins toutes les pertes subies pendant l'année dans l'exploitation de ces entreprises.  2, record 4, French, - gains%20du%20travail%20autonome

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... the amount of equalization that would be paid to the province in respect of the abated tax revenue...  1, record 5, English, - abated%20tax%20revenue

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A request for additional funding to manage the growing level of tax debt was made to the Government of Canada in 2000-2001, and was accepted. Performance results show that the level of tax debt, at $18 billion, is considerably below the $20. 2 billion, which was the amount projected in the CRA [Canada Revenue Agency] 's 2001 Resource Management Review submission to the Government of Canada requesting the additional funding...  2, record 6, English, - level%20of%20tax%20debt

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[L'Agence du revenu du Canada a] présenté une demande de financement supplémentaire au gouvernement du Canada en 2000-2001 afin de gérer le niveau croissant de la dette fiscale, ce financement a été approuvé. Selon les résultats sur le rendement, le niveau de la dette fiscale, à 18 milliards de dollars, est considérablement inférieur aux 20,2 milliards de dollars, qui est le montant prévu dans la présentation au gouvernement du Canada sur l'Examen de la gestion des ressources de l'ARC en 2001 qui demandait des ressources supplémentaires [...]  2, record 6, French, - niveau%20de%20la%20dette%20fiscale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The amount of tax revenue realized by the government under The Income Tax Act(Manitoba) and specified under that Act to be for municipal purposes or directed by that Act to be allocated and distributed in accordance with this Act.  2, record 7, English, - amount%20of%20tax%20revenue

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le montant des recettes fiscales que le gouvernement obtient sous le régime de la Loi de l'impôt sur le revenu (Manitoba) et que cette loi destine à des fins municipales ou qui, en vertu de cette même loi, doivent être attribuées conformément à la présente loi.  2, record 7, French, - montant%20des%20recettes%20fiscales

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items(and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes.  5, record 8, English, - accounting%20income

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal.  1, record 8, French, - r%C3%A9sultat%20comptable

Record number: 8, Textual support number: 1 OBS

Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif.  1, record 8, French, - r%C3%A9sultat%20comptable

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.  2, record 8, Spanish, - ingreso%20contable%20antes%20de%20impuestos

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A method of tax deduction from the weekly wage or monthly salary of an employee. The amount deducted will depend on the code number issued to the employee and the employer by the Inland Revenue. This code number is calculated subject to personal allowances acceptable to the Inland Revenue. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 9, English, - pay%20as%20you%20earn

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 OBS

Retención de impuestos en la fuente de la renta de trabajo.  2, record 9, Spanish, - retenci%C3%B3n%20fiscal%20en%20el%20origen

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Canada Customs and Revenue Agency. This guide provides information on both tax and customs subjects such as the disability amount, attendant care expenses, medical expenses, and importing duty free goods designed for persons with disabilities.  2, record 10, English, - Information%20Concerning%20People%20with%20Disabilities

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Agence des douanes et du revenu du Canada. Ce guide renferme des renseignements sur l'impôt et les douanes. Il traite notamment du montant pour personnes handicapées, des frais de préposé aux soins, des frais médicaux et de l'importation en franchise de marchandises conçues pour les personnes handicapées.  2, record 10, French, - Renseignements%20concernant%20les%20personnes%20handicap%C3%A9es

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Equalization transfers are determined on the basis of a legislated formula. First, the amount of revenue that each province could raise(if it applied national average tax rates) is calculated for each kind of revenue that provinces and their local governments typically levy. Second, each province's overall ability to raise revenues from these sources is compared to that of the five provinces making up a representative standard : Quebec, Ontario, Manitoba, Saskatchewan and British Columbia.  1, record 11, English, - national%20average%20tax%20rate

Record number: 11, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  3, record 11, English, - national%20average%20tax%20rate

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Les paiements de péréquation sont calculés selon une formule établie par la loi. Premièrement, les recettes que chaque province pourrait obtenir (au taux national moyen d'imposition) sont calculées pour chaque assiette fiscale des administrations provinciales et locales. Deuxièmement, la capacité globale de chaque province de générer des recettes de ces assiettes est comparée à une norme représentative constituée des cinq provinces suivantes : le Québec, l'Ontario, le Manitoba, la Saskatchewan et la Colombie-Britannique.  1, record 11, French, - taux%20national%20moyen%20d%27imposition

Record number: 11, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  3, record 11, French, - taux%20national%20moyen%20d%27imposition

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Equalization transfers are determined on the basis of a legislated formula. First, the amount of revenue that each province could raise(if it applied national average tax rates) is calculated for each kind of revenue that provinces and their local governments typically levy. Second, each province's overall ability to raise revenues from these sources is compared to that of the five provinces making up a representative standard : Quebec, Ontario, Manitoba, Saskatchewan and British Columbia.  1, record 12, English, - legislated%20formula

Record number: 12, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  2, record 12, English, - legislated%20formula

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les paiements de péréquation sont calculés selon une formule établie par la loi. Premièrement, les recettes que chaque province pourrait obtenir (au taux national moyen d'imposition) sont calculées pour chaque assiette fiscale des administrations provinciales et locales. Deuxièmement, la capacité globale de chaque province de générer des recettes de ces assiettes est comparée à une norme représentative constituée des cinq provinces suivantes : le Québec, l'Ontario, le Manitoba, la Saskatchewan et la Colombie-Britannique.  1, record 12, French, - formule%20%C3%A9tablie%20par%20la%20loi

Record number: 12, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, record 12, French, - formule%20%C3%A9tablie%20par%20la%20loi

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Books which are issued by the Inland Revenue to every employer in order to operate the Pay As You Earn method of collecting income tax. By referring to the employee's tax coding number and the cumulative pay to date, it is possible from the book to check how much tax is due to date, the difference is the amount that should be deducted from the gross salary/wage. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 13, English, - tax%20table

Record number: 13, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  3, record 13, English, - tax%20table

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, record 13, French, - table%20d%27imp%C3%B4t

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Previously, non-residents who were registered for the GST(goods and services tax) were not required to post security with Revenue Canada... Effective March 20, 1997, non-resident registrants who carry on business in Canada through another person's fixed place of business in Canada are required to post security in an amount satisfactory to the Minister.  1, record 14, English, - post%20security

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Auparavant, les non-résidents qui étaient inscrits aux fins de la TPS n'étaient pas tenus de fournir une garantie à Revenu Canada ... Depuis le 20 mars 1997, les inscrits non résidants qui exploitent une entreprise au Canada par l'entremise du lieu d'affaires fixe d'une autre personne au Canada sont tenus de donner une garantie acceptable pour le ministre.  1, record 14, French, - fournir%20une%20garantie

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Currently, under the GST [goods and services tax, Revenue Canada], allows a registrant employer, partnership, charity, or public institution to claim an input tax credit in respect of the deemed tax paid on a reimbursement.... Under the HST [harmonized sales tax, Revenue Canada], will allow registrants to claim an input tax credit in respect of the deemed tax paid on a reimbursed amount.  1, record 15, English, - deemed%20tax%20paid%20on%20a%20reimbursement

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

À l'heure actuelle, sous le régime de la [taxe sur les produits et services, Revenu Canada] permet aux employeurs, aux sociétés de personnes, aux organismes de bienfaisance ou aux institutions publiques qui sont inscrits de demander, relativement à la taxe réputée payée sur un remboursement, un crédit de taxe sur les intrants ... Sous le régime de la [taxe de vente harmonisée, Revenu Canada] permet aux inscrits de demander, relativement à la taxe réputée payée sur un montant remboursé, un crédit de taxe sur les intrants égal aux 14/114 du montant total remboursé à un particulier ...  1, record 15, French, - taxe%20r%C3%A9put%C3%A9e%20pay%C3%A9e%20sur%20un%20remboursement

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

These new requirements will provide Revenue Canada with additional information regarding offshore investment made by Canadians, will allow a more efficient administration of the Income Tax Act and will help ensure that Canadian individuals and corporations pay an appropriate amount of Canadian tax on income accruing with respect to their foreign holdings.  1, record 16, English, - offshore%20investment

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Ces nouvelles exigences permettront à Revenu Canada d'obtenir des précisions au sujet des placements des Canadiens à l'étranger, permettront une administration plus efficace de la Loi de l'impôt sur le revenu et aideront à faire en sorte que les sociétés et particuliers canadiens acquittent au Canada un impôt approprié sur le revenu tiré de ces placements à l'étranger.  1, record 16, French, - placement%20%C3%A0%20l%27%C3%A9tranger

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Changes were introduced with respect to insurance companies which restricted the amount of deductible reserves and improved the measure of gross investment revenue for tax purposes.  1, record 17, English, - deductible%20reserve

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Form PG2017, Revenue Canada Taxation.  2, record 18, English, - Election%20in%20Respect%20of%20an%20Amount%20of%20Exploration%20and%20Development%20Expense%20Tax%20Credit%20in%20Excess%20of%20the%20Amount%20Deducted%20under%20subsection%2084%283%29%20of%20the%20Petroleum%20and%20Gas%20Revenue%20Tax%20Act

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Formule PG2017, Revenu Canada Impôt.  1, record 18, French, - Choix%20relatif%20%C3%A0%20un%20montant%20de%20cr%C3%A9dit%20d%27imp%C3%B4t%20au%20titre%20des%20d%C3%A9penses%20d%27exploration%20et%20d%27am%C3%A9nagement%20en%20sus%20du%20montant%20d%C3%A9duit%20en%20vertu%20du%20paragraphe%2084%283%29%20de%20la%20Loi%20sur%20les%20revenus%20p%C3%A9troliers

Record 18,  Textual support,  Spanish