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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Over-integration made it more advantageous for taxpayers to claim that any small amount of corporate activity constituted "active business income".  1, record 1, English, - over%2Dintegration

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

... income earned from the active conduct of a business...  4, record 2, English, - active%20business%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Bénéfice directement attribuable à une entreprise exploitée activement et produits accessoires provenant d'actifs que cette entreprise utilise.  1, record 2, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement

Record number: 2, Textual support number: 1 OBS

revenu provenant d'une entreprise exploitée activement : L'expression [...] est celle qu'utilise la législation fiscale canadienne. L'utilisation du mot «revenu» dans cette expression, là où l'on aurait attendu le mot «bénéfice», est critiquable.  1, record 2, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The small business tax rate, which was reduced to 11 per cent in 2008, generally applies to the first $500, 000 per year of qualifying active business income.  1, record 3, English, - small%20business%20tax%20rate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le taux d'imposition des petites entreprises, qui a été abaissé à 11 % en 2008, s'applique généralement à la première tranche de 500 000 $ par année des revenus admissibles d'une entreprise exploitée activement.  1, record 3, French, - taux%20d%27imposition%20des%20petites%20entreprises

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction.  1, record 4, English, - passive%20business%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 4, French, - revenu%20hors%20exploitation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In order to provide additional tax relief to small businesses, Budget 2006 proposes that the annual amount of active business income eligible for the reduced tax rate-generally referred to as the "small business limit"-be increased as of January 1, 2007 to $ 400, 000.  2, record 5, English, - business%20limit

Record number: 5, Textual support number: 1 OBS

See Income Tax Act, S. 125(2).  3, record 5, English, - business%20limit

Record number: 5, Textual support number: 2 OBS

The term "total business limit" is no longer used in the Act.  3, record 5, English, - business%20limit

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Limite annuelle, aux fins du calcul de la déduction accordée aux petites entreprises, du revenu imposable d'une entreprise exploitée activement.  2, record 5, French, - plafond%20des%20affaires

Record number: 5, Textual support number: 1 OBS

Voir la Loi de l'impôt sur le revenu, art. 125(2). Le terme «plafond global des affaires» n'est plus utilisé dans la Loi.  3, record 5, French, - plafond%20des%20affaires

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A business trust is an income trust where the principal business of the underlying corporation or other entity is in the manufacturing, service or general industrial sectors.  3, record 6, English, - business%20income%20trust

Record number: 6, Textual support number: 2 CONT

Business income trusts typically raise capital by offering trust units to the public. Using the proceeds from such an offering, business income trusts generally invest in assets that provide a return based on the revenues of an active business.  4, record 6, English, - business%20income%20trust

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Une fiducie de revenu d'entreprise recueille habituellement des capitaux en offrant au public des parts de fiducie. La fiducie utilise généralement le produit de cette offre pour investir dans des actifs qui génèrent un rendement en fonction des revenus d'une entreprise exploitée activement.  3, record 6, French, - fiducie%20de%20revenu%20d%27entreprise

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

General rate income pool at the end of a particular taxation year, of a taxable Canadian corporation that is a Canadian-controlled private corporation or a deposit insurance corporation in the particular taxation year, is the positive or negative amount determined by [a] formula.  3, record 7, English, - general%20rate%20income%20pool

Record number: 7, Textual support number: 2 CONT

... a new tax account called the "General Rate Income Pool" or GRIP was also introduced for those CCPCs [Canadian-Controlled Private Corporations] with active income in excess of the limit for the small business tax rate. This pool will be an accumulation of after-tax income that was taxed at the general rate. Since the rate of taxation is based on both federal and provincial rates, the government has decided to simply assume that the combined general tax rate is 32 per cent rather than trying to determine the actual rate that applied. Therefore, each year, an amount equal to 68 per cent of taxable income excluding small business income and investment income will be added to the GRIP balance.  4, record 7, English, - general%20rate%20income%20pool

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le compte de revenu à taux général, à la fin d'une année d'imposition donnée, d'une société canadienne imposable qui est une société privée sous contrôle canadien ou une compagnie d'assurance-dépôts au cours de cette année correspond à [une] somme positive ou négative.  2, record 7, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record number: 7, Textual support number: 2 CONT

Un nouveau compte fiscal a cependant été créé, appelé le « compte de revenu à taux général » (CRTG), pour les SPCC [sociétés privées sous contrôle canadien] dont le revenu d'activité dépasse le seuil fixé pour le taux d'imposition pour les petites sociétés. Ce compte sera composé du revenu après impôts qui a été imposé au taux général. Le taux d'imposition étant fondé sur les taux fédéral et provincial, le gouvernement a décidé de présumer simplement que le taux d'impôt général combiné est de 32 pour cent plutôt que de tenter de calculer le taux réel. En conséquence, chaque année, un montant égal à 68 pour cent du revenu imposable, exclusion faite du revenu tiré d'une petite entreprise et du revenu de placement, sera ajouté au solde du CRTG.  3, record 7, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Publication number +T2 SCH 7 E of Revenue Canada.  1, record 8, English, - Calculation%20of%20Aggregate%20Investment%20Income%20and%20Active%20Business%20Income

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Publication numéro +T2 SCH 7 F de Revenu Canada.  1, record 8, French, - Calcul%20du%20revenu%20de%20placement%20total%20et%20du%20revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9s%20activement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Projet de loi : juin 94, Loi de l'impôt sur le revenu 95(1).  1, record 9, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Form T2S(7), Revenue Canada Taxation.  2, record 10, English, - Calculation%20of%20Active%20Business%20and%20Investment%20Income

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Formule T2S(7), Revenu Canada Impôt.  2, record 10, French, - Revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement%20et%20revenu%20de%20placement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Abridged for "income from active business carried on as a member of a partnership".  1, record 11, English, - partnership%20active%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Traitement des déclarations T 2S(7)(A).  1, record 11, French, - revenu%20tir%C3%A9%20d%27une%20entreprise%20que%20le%20contribuable%20exploite%20activement%20comme%20membre%20d%27une%20soci%C3%A9t%C3%A9

Record 11,  Textual support,  Spanish