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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 190.1.  2, record 1, English, - capital%20tax%20payable

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 190.1.  2, record 1, French, - paiement%20d%27un%20imp%C3%B4t%20sur%20le%20capital

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Quantity that is obtained from subtracting tax deductible items and allowances from tax liabilities. It is the figure that the taxpayer owes to the Treasury or internal revenue service, including retained tax payments on account.  2, record 2, English, - tax%20payable

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 248(2). Term (field) also found in the federal T1 tax return and in the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999.  3, record 2, English, - tax%20payable

Record number: 2, Textual support number: 2 OBS

tax payable : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 2, English, - tax%20payable

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Somme obtenue en déduisant de l'impôt les dégrèvements fiscaux et les déductions permises. Il s'agit du montant que le contribuable doit au Trésor.  4, record 2, French, - imp%C3%B4t%20%C3%A0%20payer

Record number: 2, Textual support number: 1 OBS

impôt à payer, impôt exigible, impôt dû : Source - Loi de l'impôt sur le revenu, art. 248(2).  5, record 2, French, - imp%C3%B4t%20%C3%A0%20payer

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Cantidad que se obtiene de deducir de la cuota tributaria las desgravaciones fiscales y deducciones de la cuota. Es la cifra que el sujeto pasivo debe a la Hacienda Pública, incluyendo los impuestos retenidos pagados a cuenta.  1, record 2, Spanish, - deuda%20tributaria

Record number: 2, Textual support number: 1 OBS

deuda tributaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 2, Spanish, - deuda%20tributaria

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - current%20tax%20on%20income

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - imp%C3%B4t%20courant%20sur%20le%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

That, for taxation years that end after February 27, 1995 and begin before November 1, 1996, every corporation(other than a life insurer) that is a financial institution for the purposes of Part VI of the Act be subject to a surtax equal to 12% of its tax payable under Part VI for the year(determined without reference to the Part I tax credit and as if the capital deduction were $400 million) and that the surtax be prorated for taxation years that straddle either of those dates.  1, record 4, English, - be%20prorated

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La surtaxe applicable aux années d'imposition qui chevauchent l'une ou l'autre de ces dates sera établie au prorata.  1, record 4, French, - %C3%AAtre%20%C3%A9tabli%20au%20prorata

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In Ontario, these special taxes and the paid-up capital tax are payable over and above the corporation income tax.  1, record 5, English, - paid%2Dup%20capital%20tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

En Ontario, ces taxes spéciales de même que la taxe spéciale sur le capital libéré sont payables en sus de l'impôt sur le revenu des corporations.  1, record 5, French, - taxe%20sur%20le%20capital%20lib%C3%A9r%C3%A9

Record 5,  Textual support,  Spanish