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

Departments involved in construction and repairs using their own resources(e. g., labour and materiel) should include a field designated as «asset object» at the end of the departmental input coding block. The actual goods or services used is then coded in the line object field, while the type of asset affected is recorded by coding the last three digits of the corresponding economic object in the asset object field. This data is required by Statistics Canada to show capital formation in the National Accounts.  1, record 2, English, - line%20object%20field

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les ministères qui utilisent leurs propres ressources (par exemple, main-d'œuvre et matériaux) pour faire effectuer des travaux de construction et de réparation devraient ajouter, à la fin de leur bloc de codage, une zone appelée «article de ressources». Lors du codage de l'opération, on inscrit les biens et services utilisés dans la zone des articles d'exécution et, en utilisant les trois derniers chiffres de l'article économique correspondant, on indique le type de ressources dans la zone des articles de ressources. Statistique Canada a besoin de cette donnée pour faire état de la formation de capital dans les comptes nationaux.  1, record 2, French, - zone%20des%20articles%20d%27ex%C3%A9cution

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Derivative coding to identify capital formation that results from a department's use of its own resources(e. g. labour and materiel) on capital projects, including repairs whose cost is significant.  2, record 3, English, - asset%20object

Record number: 3, Textual support number: 1 CONT

Departments involved in construction and repairs using their own resources (e.g., labour and material) should include a field designated as "asset object" at the end of the departmental input coding block.  3, record 3, English, - asset%20object

Record number: 3, Textual support number: 1 OBS

Asset objects are a category in the object-of-expenditure classification used by the Federal Government.  4, record 3, English, - asset%20object

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Codage dérivé pour désigner la formation de capital résultant de l'utilisation par le ministère de ses propres ressources (par exemple la main-d'œuvre et les matériaux) pour des projets d'immobilisations, y compris les réparations dont le coût est assez élevé.  3, record 3, French, - article%20d%27actif

Record number: 3, Textual support number: 1 OBS

Les articles d'actif font partie de la classification par article de dépenses utilisée dans l'administration fédérale.  4, record 3, French, - article%20d%27actif

Record number: 3, Textual support number: 1 CONT

Les ministères qui utilisent leurs propres ressources (par exemple, main-d'œuvre et matériaux) pour faire effectuer des travaux de construction et de réparation devraient ajouter, à la fin de leur bloc de codage, une zone appelée «article de ressources».  5, record 3, French, - article%20d%27actif

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Valuable additions made to property which amount to more than repairs, costing labor and capital, and are intended to enhance the value of the property. Improvements of land would include grading, sidewalks, sewers, streets, utilities, and the like. Improvements to land would include buildings, fences, room additions, new roof, and similar constructions. It could also be an alteration of the land's surface, such as an irrigation channel.(Reilly, 2nd ed., 1976, p. 236).  1, record 4, English, - improvement

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

amélioration : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - am%C3%A9lioration

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A physical improvement that adds to the capital value of the structure. A capital expenditure that increases the utility or market desirability of the property. It is distinguished from repairs or replacements by the fact that the original character is improved and the value is increased. Also may arise from a physical change external to the property such as street improvements, improved drainage facilities, etc. Their measure of value is not in actual cost, but in enhanced value imparted to the property.  1, record 5, English, - betterment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Amélioration physique qui augmente la valeur en capital d'un ouvrage ou bâtiment. Une dépense en capital qui augmente l'utilité ou la valeur marchande de la propriété. Une amélioration se distingue de résultat d'une réparation ou d'un remplacement en ce qu'elle améliore le caractère initial de la propriété et en augmente la valeur. Elle peut aussi résulter de changements physiques extérieurs à la propriété, comme des améliorations aux rues et aux systèmes de drainage, etc. La valeur d'une amélioration ne s'évalue pas en fonction de son coût réel mais d'après l'augmentation de la valeur donnée à une propriété.  1, record 5, French, - am%C3%A9lioration

Record number: 5, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 5, French, - am%C3%A9lioration

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Project types include bulk repairs, planned and approved works and major capital projects, including space optimization projects.  2, record 6, English, - major%20capital%20project

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Les types de projets comprennent les réparations en vrac, les travaux prévus et approuvés et les grands projets d'immobilisations, incluant les projets d' optimisation des locaux.  2, record 6, French, - grand%20projet%20d%27immobilisation

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

What is the anticipated method of funding capital repairs, ongoing repairs, etc.  2, record 7, English, - ongoing%20repairs

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Selon quelle méthode prévoit-on de financer les réparations importantes et les réparations courantes, entre autres?.  2, record 7, French, - r%C3%A9parations%20courantes

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Valuable additions made to property which amount to more than repairs, costing labor and capital, and are intended to enhance the value of the property.  2, record 8, English, - improvements

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

S'emploie d'habitude au pluriel.  2, record 8, French, - am%C3%A9liorations

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Source(s) : Traduction de l'ONU [Organisation des Nations Unies].  1, record 9, French, - exportation%20de%20services%20de%20r%C3%A9paration%20de%20biens%20d%27%C3%A9quipement

Record number: 9, 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 [Institut national de la statistique et des études économiques].  1, record 9, French, - exportation%20de%20services%20de%20r%C3%A9paration%20de%20biens%20d%27%C3%A9quipement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Major alterations in, or additions to, machinery, equipment, structures or other fixed assets which significantly extend their expected lifetime of use, productivity, or the character or volume of the services they render.  2, record 10, English, - capital%20repairs

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Modifications ou additions importantes apportées aux machines, au matériel, aux constructions et aux autres actifs fixes.  2, record 10, French, - r%C3%A9paration%20des%20biens%20d%27%C3%A9quipement

Record 10,  Textual support,  Spanish