TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The resource allowance, which was first introduced in 1976, provides an annual deduction to mining and oil and gas producers. It is calculated as 25 per cent of a taxpayer's annual resource profits, computed after operating costs and capital cost allowances, but before the deduction of exploration expenses, development expenses, earned depletion and interest expenses.  2, record 1, English, - resource%20allowance

Record number: 1, Textual support number: 1 CONT

Loss created or increased by resource and/or depletion allowances...  3, record 1, English, - resource%20allowance

Record number: 1, Textual support number: 1 OBS

Source: Petroleum and Gas Revenue Tax Act.  4, record 1, English, - resource%20allowance

Record number: 1, Textual support number: 2 OBS

Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999.  5, record 1, English, - resource%20allowance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Déduction annuelle instituée en 1976 à l'intention des producteurs miniers, pétroliers et gaziers. Elle est égale à 25 p. 100 des bénéfices annuels tirés des ressources par le contribuable, calculés après déduction des frais d'exploitation et de l'amortissement, mais avant celle des frais d'exploration, des frais d'aménagement, de l'épuisement gagné et des frais d'intérêt.  2, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 1, Textual support number: 1 CONT

Perte créée ou augmentée par une déduction relative aux ressources ou une déduction pour épuisement [...]  3, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur les revenus pétroliers.  4, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 1, Textual support number: 2 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  5, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The goal of a good financial performance measure is to ask how well a company has performed in terms of generating operating profits over a period, given the amount of capital tied up to generate those profits.  2, record 2, English, - financial%20performance%20measure

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Mesure de la performance d'une entité ou d'une partie de celle-ci, permettant essentiellement de suivre et d'apprécier les aspects financiers des objectifs à réaliser ou de la stratégie à mettre en œuvre.  1, record 2, French, - mesure%20de%20la%20performance%20financi%C3%A8re

Record number: 2, Textual support number: 1 OBS

Parmi les mesures de la performance financière, on trouve principalement le bénéfice net et d'autres éléments de résultat, mais aussi d'autres mesures, par exemple les dépenses en immobilisations et les mesures de la valeur ajoutée.  1, record 2, French, - mesure%20de%20la%20performance%20financi%C3%A8re

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A tax levied on the profits from the sale of assets or the deemed sale of assets.  3, record 3, English, - capital%20gains%20tax

Record number: 3, Textual support number: 1 OBS

The capital gains tax applies to profits from the sale of shares, bonds, land, recreational and investment properties, and personal-use assets...  3, record 3, English, - capital%20gains%20tax

Record number: 3, Textual support number: 2 OBS

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

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Dans certains pays, impôt ayant un taux spécial, plus réduit que le taux général, et qui grève les plus-values et gains en capital. Son objectif est de motiver la prise de risques.  2, record 3, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital

Record number: 3, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  3, record 3, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital

Record number: 3, Textual support number: 2 OBS

impôt sur les gains en capital : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 3, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Impuesto con tipo especial, más reducido que el general, que grava las plusvalías y ganancias de capital en algunos países. Su objetivo es motivar la asunción de riesgos.  3, record 3, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital

Record number: 3, Textual support number: 1 CONT

El impuesto sobre las ganancias de capital grava todos los incrementos habidos en el valor de mercado de la realización de activos que no forman parte del «stock» comercial de quien la efectúa (valores mobiliarios, edificios, terrenos).  4, record 3, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital

Record number: 3, Textual support number: 1 OBS

impuesto sobre las ganancias de capital: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 3, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

... a record of drawings and portion of profits available for withdrawal, as contrasted with permanent investment in the business which is reflected in the partner's capital account.  2, record 4, English, - partner%26rsquo%3Bs%20current%20account

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Compte ouvert au nom de chacun des associés d'une société en nom collectif, dans lequel sont enregistrés leurs avances, leurs retraits et leur quote-part des bénéfices de la société, mais non le montant des capitaux qu'ils ont investis en permanence dans la société, ce dernier étant enregistré dans un compte distinct.  1, record 4, French, - compte%20courant%20d%27associ%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A method of adjusting costs by tying them to an economic index.  3, record 5, English, - indexation

Record number: 5, Textual support number: 1 OBS

Indexation is applied, for example, to wages, financial instruments, social security payments, government pensions, tax brackets and sometimes taxation of capital and profits or of indexed bonds, life insurance contracts, rental agreements, and long-term construction or manufacturing contracts.  4, record 5, English, - indexation

Record number: 5, Textual support number: 2 OBS

indexation: term and definition approved by the committee set up by the Centre international GP to study the terminology related to major project management.  5, record 5, English, - indexation

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Technique consistant à faire varier une valeur (par exemple les salaires, un emprunt obligataire ou chacun des postes des états financiers dans un contexte hyperinflationniste) en fonction de l'évolution d'une ou de plusieurs autres valeurs prises comme référence (par exemple l'indice du coût de la vie, le cours d'un certain nombre de valeurs industrielles et la valeur de l'or).  2, record 5, French, - indexation

Record number: 5, Textual support number: 1 OBS

indexation : terme approuvé par le comité chargé par le Centre international GP d'étudier les termes de la gestion des grands projets.  3, record 5, French, - indexation

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Sistema utilizado para compensar las pérdidas de valor de las obligaciones a largo plazo (empréstitos, deudas, obligaciones, salarios, etc.) producidos por las desvalorizaciones monetarias o la inflación.  3, record 5, Spanish, - indexaci%C3%B3n

Record number: 5, Textual support number: 1 OBS

Consiste en fijar un índice (Índice de precios al consumo, el valor de un bien o servicio, etc.) que sirva como referencia para determinar el rendimiento o evolución de dicho elemento [...]  3, record 5, Spanish, - indexaci%C3%B3n

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

If a company's capital contains a large proportion of fixed interest stocks, the company is describes as "highly-geared". In these circumstances a small change in profits can make a large different to the amount available for distribution to ordinary shareholders; yield may be well above or well below the average on the whole capital involved.  1, record 7, English, - highly%20geared%20company

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Most current taxes on income, wealth, etc consist of taxes on the income of households or profits of corporations and taxes on wealth that are payable regularly every tax period(as distinct from capital taxes levied infrequently).  1, record 8, English, - current%20tax%20on%20income

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

La plupart des impôts courants sur le revenu, le patrimoine, etc. sont des impôts sur les revenus des ménages ou sur les profits des sociétés; en font également partie les impôts sur le patrimoine qui sont payés de façon régulière, à chaque exercice fiscal (par opposition aux impôts en capital qui sont levés de façon ponctuelle).  1, record 8, French, - imp%C3%B4t%20courant%20sur%20le%20revenu

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

In France, [a share] in respect of which the capital has been repaid pursuant to drawings by lot, but which still [participates] in profits, and in case of liquidation, in a distribution of reserve assets. Such shares do not exist in England.  3, record 9, English, - jouissance%20share

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Titre remis en remplacement d'une action amortie. [...] Il est d'usage dans les Sociétés concessionnaires de prévoir statutairement l'amortissement du capital par tirages au sort annuels conformément à un tableau d'amortissement préétabli. L'action de jouissance est le titre que la Société délivre au porteur d'une action de capital amortie, en représentation de son droit au superdividende éventuel et à sa quote-part dans le patrimoine de l'entreprise lors de la liquidation de la Société.  4, record 9, French, - action%20de%20jouissance

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Economists include a normal return to management services, as determined competitively in all industries; and a normal return to capital, as determined competitively everywhere by industries of equal riskiness. In the above sense we may say that "normal profits" are included in costs and that "excess profits" are competed away by entry of new firms and "abnormal losses" are eliminated by long-run exit of firms.  1, record 10, English, - excess%20profit

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life... The principle is adopted that members’ funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned... This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance.  2, record 11, English, - appropriation%20accounting

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Person that contributes services and professional or technical know-how to a company, instead of capital, in exchange for a share of future profits.  2, record 12, English, - industrial%20partner

Record number: 12, Textual support number: 1 OBS

industrial partner: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 12, English, - industrial%20partner

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Personne qui apporte à la place d'un capital des services et des connaissances professionnelles ou techniques à une société en nom collectif, en échange d'une participation aux bénéfices futurs. On lui reconnaît une participation déterminée aux bénéfices et dans la valeur de liquidation de la société, bien qu'il n'ait pas apporté de capital. Il apporte du travail mais il n'est pas nécessairement le gérant de la société [...]  1, record 12, French, - associ%C3%A9%20industriel

Record number: 12, Textual support number: 1 OBS

associé industriel : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 12, French, - associ%C3%A9%20industriel

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Persona que en lugar de capital aporta servicios y conocimientos profesionales o técnicos a una sociedad colectiva, a cambio de una participación en los beneficios futuros. Se le reconoce una determinada participación en los beneficios y en el valor liquidativo de la sociedad, aunque no haya aportado capital. Aporta trabajo pero no es necesariamente el gestor de la sociedad que suele ser un socio capitalista.  2, record 12, Spanish, - socio%20industrial

Record number: 12, Textual support number: 1 OBS

socio industrial: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 12, Spanish, - socio%20industrial

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Addition of reserves to share capital by means of freed issues or increases in the face value.  3, record 13, English, - capitalization%20of%20reserves

Record number: 13, Textual support number: 1 CONT

bonus issue: An issue of shares to existing shareholders from the authorised capital, made possible by the capitalisation of reserves thus increasing the issued capital; ...  4, record 13, English, - capitalization%20of%20reserves

Record number: 13, Textual support number: 1 OBS

capitalization : The conversion of accumulated profits and reserves into issued capital.  5, record 13, English, - capitalization%20of%20reserves

Record number: 13, Textual support number: 2 OBS

capitalization of reserves: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 13, English, - capitalization%20of%20reserves

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Augmentation de capital par écriture comptable qui consiste à intégrer une fraction des réserves au capital social. [...] L'incorporation de réserves se réalise soit par l'augmentation du nominal des actions anciennes, soit par la création d'actions nouvelles sur lesquelles les anciens actionnaires ont un droit d'attribution susceptibles d'être vendues.  3, record 13, French, - incorporation%20de%20r%C3%A9serves

Record number: 13, Textual support number: 1 OBS

Le terme «incorporation de réserves» se trouve à l'entrée «stock dividend» dans la source «MCGEF».  4, record 13, French, - incorporation%20de%20r%C3%A9serves

Record number: 13, Textual support number: 2 OBS

incorporation de réserves : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 13, French, - incorporation%20de%20r%C3%A9serves

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Adición de reservas al capital social mediante emisiones liberadas o incrementos del nominal.  1, record 13, Spanish, - incorporaci%C3%B3n%20de%20reservas

Record number: 13, Textual support number: 1 OBS

incorporación de reservas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 13, Spanish, - incorporaci%C3%B3n%20de%20reservas

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A statement usually prepared when the final account and balance sheets of a company are produced. This statement would normally show how funds are received i. e. from profits, sale of assets, increased capital, etc. It will also show how these funds have been used, i. e. payment of dividends, purchase of fixed assets, repayment of loans, etc. The date on this statement is usually the same as that on the final accounts and balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 14, English, - fund%20flow%20statement

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Capital funds built up from amounts paid in to the bank for shares issued at a price in excess of their par value, and from profits left with the bank instead of being distributed to the shareholders.  1, record 15, English, - rest%20fund

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Ce résultat signifie que pour chaque dollar investi sous forme de capital-actions, de bénéfices non répartis et de «fonds de réserve», le rendement en 1981 a été de 23,61 cents.  2, record 15, French, - fonds%20de%20r%C3%A9serve

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Under rate of return(or "earnings") regulation, the regulated telephone company is allowed to earn a reasonable return on its rate base(which includes its investment in capital and operating expenses). The Commission approves the rates which the telephone company must charge in order to achieve this rate of return. The company is not allowed to make profits in excess of this reasonable rate of return.  1, record 16, English, - rate%20of%20return%20regulation

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

En vertu de la réglementation du taux de rendement (ou des bénéfices), la compagnie de téléphone réglementée est autorisée à obtenir un rendement raisonnable sur sa base tarifaire (qui comprend ses immobilisations et ses dépenses d'exploitation). Le Conseil approuve les tarifs que la compagnie de téléphone doit facturer pour atteindre ce taux de rendement. Il est interdit à la compagnie de faire des profits en sus de ce taux de rendement raisonnable.  1, record 16, French, - r%C3%A9glementation%20du%20taux%20de%20rendement

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The capital spending bust may well continue throughout of most of 1993 as corporate profits remain depressed.  1, record 17, English, - capital%20spending%20bust

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

L'effondrement des investissements risque de se poursuivre tout au long de 1993, les bénéfices des entreprises demeurant faibles.  1, record 17, French, - effondrement%20des%20investissements

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

A Petroleum Price Auditing Agency will be established to investigate and report to the government and people of Canada on oil company costs, profits, capital expenditures, and levels of Canadian ownership.  1, record 18, English, - Petroleum%20Price%20Auditing%20Agency

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Le gouvernement mettra sur pied une Agence de surveillance des prix du pétrole qui aura pour mandat de faire enquête et d'informer le gouvernement et les citoyens canadiens sur les coûts, les bénéfices, les immobilisations et le niveau de propriété canadienne des sociétés pétrolières.  1, record 18, French, - Agence%20de%20surveillance%20des%20prix%20du%20p%C3%A9trole

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

(...) its actual profits minus a prescribed charge for the actual investment or capital it employs.  1, record 19, English, - prescribed%20charge

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

(...) son profit réel, moins une redevance forfaitaire pour ses investissements réels ou pour le capital qu'elle emploie.  1, record 19, French, - redevance%20forfaitaire

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Residual income method :(...). In this method, a division is measured by its actual profits minus a prescribed charge for the actual investment or capital it employs.  1, record 20, English, - residual%20income%20method

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

La méthode du revenu résiduel: (...). Dans cette méthode, une division est évaluée par son profit réel, moins une redevance forfaitaire pour ses investissements réels ou pour le capital qu'elle emploie.  1, record 20, French, - m%C3%A9thode%20du%20revenu%20r%C3%A9siduel

Record 20,  Textual support,  Spanish