TERMIUM Plus®

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INCLUSION RATE [2 records]

Record 1 2007-02-19

English

Subject field(s)
  • Taxation
DEF

The portion of a capital gain that is subject to income tax.

CONT

The rate used to determine the taxable part of a capital gain and the allowable part of a capital loss is called an inclusion rate.

French

Domaine(s)
  • Fiscalité
DEF

Fraction du gain en capital qui est assujettie à l'impôt sur le revenu.

CONT

Le taux d'inclusion est le taux utilisé pour calculer la partie imposable du gain en capital et la partie déductible de la perte en capital.

Spanish

Save record 1

Record 2 1986-05-22

English

Subject field(s)
  • Diplomacy
CONT

Under the counsellors come the diplomatic secretaries, to be carefully distinguished from their secretaries. Their titles are first secretary, second secretary, or third secretary. Though there used to be fourth secretaries, they too have fallen victims to title inflations. Private secretary, though often a key position, is not generally recognized as a diplomatic rank and does not rate inclusion on the Diplomatic List.

OBS

Diplomatic ranks have significance to protocol officers, receptionists or wives, because it specifies where one sits at an official dinner or marches in a state funeral. But to the career diplomat what is important is the class of the diplomatic agent in the Foreign Service, since this determines his salary.

French

Domaine(s)
  • Diplomatie
CONT

Dans le cas de l'ambassade des États-Unis à Prague, un effectif de sept collaborateurs ayant rang diplomatique, auxquels s'ajoutaient six personnes en qualité de personnel administratif et technique, était apparemment considéré comme suffisant.

Spanish

Save record 2

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