TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

[The Accelerated Investment Incentive provides] an enhanced first-year allowance for certain eligible property that is subject to the Capital Cost Allowance(CCA) rules.  2, record 2, English, - Accelerated%20Investment%20Incentive

Record number: 2, Textual support number: 2 OBS

Canada Revenue Agency.  3, record 2, English, - Accelerated%20Investment%20Incentive

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

[L'incitatif à l'investissement accéléré permet] d'accorder une déduction bonifiée pour la première année pour certains biens admissibles qui sont soumis aux règles de la déduction pour amortissement (DPA).  2, record 2, French, - Incitatif%20%C3%A0%20l%27investissement%20acc%C3%A9l%C3%A9r%C3%A9

Record number: 2, Textual support number: 2 OBS

Agence du revenu du Canada.  3, record 2, French, - Incitatif%20%C3%A0%20l%27investissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A reward system to encourage someone to do something.  2, record 3, English, - incentive

Record number: 3, 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 3, English, - incentive

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - stimulant

Record 3,  Textual support,  Spanish

Record number: 3, 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 3, Spanish, - incentivo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Both the double dip and the tower structure make investment outside Canada less costly than investment in Canada. Other things being equal, the mismatch between the interest deduction in Canada and the non-taxability of foreign-source earnings acts as an incentive to Canadian business to locate new operations-and the jobs they provide-in other countries, rather than in Canada. Put differently, the "tax shield" provided by the extra deduction reduces the cost to a Canadian corporation of acquiring and operating foreign subsidiaries. Through that deduction Canada is in effect subsidizing the expansion of multinational corporations, both foreign-owned and Canadian-owned, from bases in Canada.  2, record 4, English, - tax%20shield

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Grâce aux mécanismes favorisant le cumul de déductions et aux structures étagées, il est moins coûteux d'investir à l'étranger que d'investir au Canada. Toutes choses étant égales par ailleurs, le fait que les intérêts sont déductibles au Canada tandis que les gains de source étrangère ne sont pas assujettis à l'impôt encourage les entreprises canadiennes à localiser leurs nouvelles activités - et les emplois qui en découlent - dans des pays étrangers plutôt qu'au Canada.En d'autres termes, le «bouclier fiscal» qu'offre la déduction supplémentaire réduit le coût, pour une société canadienne, qui est lié à l'acquisition et à l'exploitation de filiales étrangères. Au moyen de cette déduction, le Canada se trouve en fait à subventionner l'expansion de sociétés multinationales - qu'elles soient sous contrôle étranger ou canadien - à partir d'assises au Canada.  2, record 4, French, - bouclier%20fiscal

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Growth has been greatest in economies that have opened themselves to world trade, welcomed private investment, achieved macroeconomic stability, and allowed an incentive system of prices and taxes to encourage structural transformation.  2, record 5, English, - macroeconomic%20stability

Record number: 5, Textual support number: 1 PHR

Achieve macroeconomic stability.  3, record 5, English, - macroeconomic%20stability

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

L'expansion a été la plus rapide dans les économies qui se sont ouvertes aux échanges commerciaux et ont accueilli volontiers l'investissement privé, tout en parvenant à la stabilité macroéconomique et en laissant se mettre en place une structure des prix et de la fiscalité favorable à la transformation structurelle.  2, record 5, French, - stabilit%C3%A9%20macro%C3%A9conomique

Record number: 5, Textual support number: 1 OBS

macroéconomique : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  3, record 5, French, - stabilit%C3%A9%20macro%C3%A9conomique

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

El crecimiento ha sido mayor en las economías que han abierto sus mercados al comercio mundial, promovido la inversión privada, logrado la estabilidad macroeconómica y permitido la creación de un sistema de precios e impuestos que favorezca la transformación estructural.  2, record 5, Spanish, - estabilidad%20macroecon%C3%B3mica

Record number: 5, Textual support number: 1 PHR

lograr la estabilidad macroeconómica.  3, record 5, Spanish, - estabilidad%20macroecon%C3%B3mica

Record 6,  Textual support,  English

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Source : Les instruments économiques et la protection de l'environnement.  1, record 6, French, - encouragement%20fiscal%20%C3%A0%20l%27investissement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The Equity Capital Program is the operating name of the investment incentive program set out in the Small Business Venture Capital Act. This program is designed to encourage arm's length investors to make equity investments in businesses that enhance exports, replace imports or otherwise diversify the British Columbia economy. The prime objective of the Equity Capital Program is to increase the availability of equity capital in British Columbia and assist business creation, expansion and preservation in "value-added" sectors of the provincial economy.  1, record 7, English, - Equity%20Capital%20Program

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Formas de ayuda gubernamental a las empresas, para estimularlas a invertir... Los dos tipos de incentivos más importantes son las subvenciones a las empresas que desean invertir... o un tratamiento fiscal favorable a las empresas que realizan inversiones fuertes.  4, record 8, Spanish, - incentivo%20a%20la%20inversi%C3%B3n

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

In adjustment lending, refers to a sector adjustment loan which focuses on both investment structures and incentive policies. One component supports policy reform, while another component supports a sectoral investment program, in some cases a time-slice of a sectoral investment program.  1, record 9, English, - hybrid%20loan

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Catégorie des investisseurs, programme d'immigration des gens d'affaires.  1, record 11, French, - Programme%20provincial%20d%27aide%20%C3%A0%20l%27investissement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

... Film Investment Incentives. ... Individuals investing in certified Canadian films are able to deduct the full capital cost of the film against their other income in the year in which they make the investment.  1, record 12, English, - film%20investment%20incentive

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish