TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The mineral exploration tax credit is a 15% incentive that helps exploration companies raise equity by offering investors an additional tax benefit, beyond the usual deductions, to support mineral exploration activities in Canada.  3, record 1, English, - mineral%20exploration%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le crédit d'impôt pour l'exploration minière est un incitatif de 15 % qui aide les sociétés d'exploration à lever des capitaux propres en offrant aux investisseurs un avantage fiscal supplémentaire, au-delà des déductions habituelles, afin de soutenir les activités d'exploration minière au Canada.  3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20l%27exploration%20mini%C3%A8re

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit...  2, record 2, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada.  1, record 2, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The prescribed rate of pay, determined by qualifying time, or incentive credit awarded on enrolment, in accordance with the table to QR&O [Queen's Regulations and Orders] 204. 305. [49-5) AL 6/78]  3, record 3, English, - incentive%20pay%20category

Record number: 3, Textual support number: 1 OBS

incentive pay category; IPC: term and abbreviation officially approved by the Department of National Defence and the Canadian Forces.  4, record 3, English, - incentive%20pay%20category

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] taux de solde établi, déterminé par la période de service y ouvrant droit ou l'ancienneté accordée à l'enrôlement aux fins de la prime de rendement, conformément aux dispositions du tableau ajouté à l'article 204.305 des ORFC [Ordonnances et règlements royaux applicables aux Forces canadiennes] [49-5)Mod. 6/78]  3, record 3, French, - cat%C3%A9gorie%20de%20prime%20de%20rendement

Record number: 3, Textual support number: 1 OBS

catégorie de prime de rendement; CPR : terme et abréviation uniformisés par le ministère de la Défense nationale et les Forces canadiennes.  4, record 3, French, - cat%C3%A9gorie%20de%20prime%20de%20rendement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A provision enabling an investor to obtain a foreign tax credit for the taxes that have not actually been paid(i. e. "spared") under the incentive regime of the source country.  2, record 4, English, - tax%20sparing%20provision

Record number: 4, Textual support number: 1 CONT

Canada, like most other [Organisation for Economic Co-operation and Development (OECD)] member nations, has negotiated "tax-sparing provisions" with tax treaty partners. Over the years, the OECD has generally supported "tax-sparing provisions" as a means of ensuring that tax incentives offered by developing countries are not eroded through the tax treatment of the income from the advantaged activities by the investor’s country of residence.  3, record 4, English, - tax%20sparing%20provision

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Source : Traduction des débats, Assemblée législative du Nouveau-Brunswick.  2, record 5, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20incitation%20%C3%A0%20la%20main%2Dd%27%26oelig%3Buvre%20cin%C3%A9matographique

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A reward system to encourage someone to do something.  2, record 6, English, - incentive

Record number: 6, Textual support number: 1 CONT

For example, if the government wants the public to save more, it can make interest on savings income-tax free;... if it wants industry to speed up investment plans, it can introduce an investment tax credit; if it wants industry to increase research and development, it can let industry write off the costs at a faster rate.... Direct grants can also be used as incentives. Likewise, companies can provide an incentive for employees through pay increases based on merit, rewards for sales, and profit sharing.  2, record 6, English, - incentive

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Moyen utilisé pour encourager une personne à agir dans un sens déterminé, par exemple les subventions publiques, les divers encouragements fiscaux et les primes de rendement versées au personnel en vue d'augmenter le dynamisme et la productivité de celui-ci.  3, record 6, French, - stimulant

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Fórmula de retribución que de modo complementario se asigna a una persona, caracterizada fundamentalmente porque su importe depende directamente de que la actuación de aquélla resulte más o menos eficaz.  1, record 6, Spanish, - incentivo

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The new Canadian film credit will be available at a rate of 25 per cent of eligible salaries and wages expended after 1994 by a qualified corporation for the production of an eligible production owned by it, except where the financing of the film is eligible for transitional relief from the termination of the existing CCA [capital cost allowance] film incentive.  1, record 7, English, - transitional%20relief

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le nouveau crédit d'impôt pour films canadiens correspondra à 25 pour cent des traitements et salaires admissibles, déboursés après 1994 par une société certifiée, pour la réalisation d'une production admissible dont elle est propriétaire, sauf si le financement du film est admissible à un allégement transitoire en raison de la cessation de la DPA [déduction pour amortissement] actuelle pour les productions cinématographiques.  1, record 7, French, - all%C3%A9gement%20transitoire

Record number: 7, Textual support number: 1 OBS

allègement : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  2, record 7, French, - all%C3%A9gement%20transitoire

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

... the provision in a treaty whereby a capital-exporting country extends the tax credit benefit to include tax payments waived by the source country under its incentive program.  2, record 8, English, - tax%20sparing

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

[...] clause d'un traité en vertu de laquelle un pays exportateur de capitaux étend le bénéfice du crédit fiscal de manière à inclure les paiements d'impôt auxquels renonce le pays d'origine en vertu de son programme d'encouragement aux investissements.  1, record 8, French, - octroi%20d%27un%20cr%C3%A9dit%20d%27imp%C3%B4t%20fictif

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Source(s) : Guide T2 1998.  1, record 10, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20du%20Nouveau%2DBrunswick%20pour%20production%20cin%C3%A9matographique

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Mechanism which aims to provide an incentive for private landowners to encourage them to keep their land under forest cover or reforest it; those who do receive a tax credit against their general tax obligations, and smallholders who do not pay taxes can sell their credits to wealthier people who do.  1, record 11, English, - tradeable%20reforestation%20credits

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The amount of qualifying time awarded to a member on enrollment and determines the initial incentive pay category as prescribed in the table to QR&O 204. 30. [49-4)AL 3/79)  1, record 12, English, - incentive%20credit

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

La période d'ancienneté accordée à un militaire qui s'enrôle et servant à établir sa catégorie de prime de rendement conformément au tableau présenté à l'article 204. 30 des ORFC. [49-4)Mod. 3/79)  1, record 12, French, - cr%C3%A9dit%20d%27int%C3%A9ressement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The budget proposes to replace the existing CCA tax incentive for Canadian certified productions with a fully refundable tax credit("Canadian film credit") for eligible films produced by qualified taxable Canadian corporations.  1, record 13, English, - Canadian%20film%20credit

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le budget propose de remplacer la DPA accordée pour les productions canadiennes portant visa par un crédit d'impôt entièrement remboursable («crédit d'impôt pour films canadiens») pour les films admissibles produits par des sociétés canadiennes admissibles imposables.  1, record 13, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20films%20canadiens

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The voluntary sector plays a crucial leadership role in the life of Canadians. To enhance the incentive for charitable giving, the government proposes to reduce the threshold at which the higher tax credit(29%) applies from $250 to $200. This will provide a moderate increase in the level of tax support for charitable giving.  1, record 14, English, - charitable%20giving

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le secteur bénévole joue un rôle essentiel de chef de file dans la société canadienne. Afin de renforcer les encouragements aux dons de charité, le gouvernement propose de ramener de $250 à $200 le seuil à partir duquel le crédit s'applique à un taux supérieur (29 pour cent). Cela accroîtra modérément l'aide fiscale aux dons de charité.  1, record 14, French, - dons%20de%20charit%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The voluntary sector plays a crucial leadership role in the life of Canadians. To enhance the incentive for charitable giving, the government proposes to reduce the threshold at which the higher tax credit(29%) applies from $250 to $200. This will provide a moderate increase in the level of tax support for charitable giving.  1, record 15, English, - incentive%20for%20charitable%20giving

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Le secteur bénévole joue un rôle essentiel de chef de file dans la société canadienne. Afin de renforcer les encouragements aux dons de charité, le gouvernement propose de ramener de $250 à $200 le seuil à partir duquel le crédit s'applique à un taux supérieur (29 pour cent). Cela accroîtra modérément l'aide fiscale aux dons de charité.  1, record 15, French, - encouragement%20aux%20dons%20de%20charit%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Source : Guide du recruteur pour les FC.  1, record 16, French, - Cr%C3%A9dits%20pour%20l%27obtention%20de%20la%20prime%20de%20rendement

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Renseignement obtenu de la section de traduction Impôt.  1, record 17, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20incitatif%20%C3%A0%20la%20recherche

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish