TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Since preferred dividends are paid after income tax, the coverage is calculated on a pretax basis by adjusting the preferred dividends for income tax. To make this adjustment, the preferred dividend figure is adjusted by the approximate percentage rate of income tax-known as the apparent tax rate-that a company paid for the year.  2, record 1, English, - apparent%20tax%20rate

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Étant donné que les dividendes privilégiés sont distribués après le paiement de l'impôt sur le revenu, la couverture se calcule avant l'impôt sur le revenu en redressant les dividendes privilégiés pour tenir compte de l'impôt. Pour ce faire, le montant des dividendes privilégiés est redressé par le pourcentage approximatif d'impôt sur le revenu - appelé taux d'imposition apparent - qu'une compagnie a payé pour l'année.  2, record 1, French, - taux%20d%27imposition%20apparent

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The aggregate of amounts received as annuity payments; alimony and maintenance payments; employment insurance benefits; disability benefits deriving from a private insurance plan; any benefit, other than a death benefit, under the Canada Pension Plan or a provincial pension plan as defined in the Canada Pension Plan; superannuation or pension payments, other than a benefit received pursuant to the Act or any similar payment received pursuant to a law of a provincial legislature; compensation under a federal or provincial employee's or worker's compensation law in respect of an injury, disability or death; income assistance benefits [...] by reason of a permanent reduction in the work force as described in that subsection; and income assistance benefits under the Plant Workers’ Adjustment Program, the Fisheries Early Retirement Program or the Northern Cod Adjustment and Recovery Program by reason of a permanent reduction in the work force.  2, record 2, English, - pension%20income

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 110.2(3)(a).  3, record 2, English, - pension%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Total des montants perçus au titre: de rentes; de prestations alimentaires et de soutien; de prestations d'assurance-emploi; de prestations d'invalidité provenant d'un régime d'assurance privé; de prestations, autres que des prestations de décès, versées aux termes du Régime de pensions du Canada ou d'un régime provincial de pensions, tel que défini dans le Régime de pensions du Canada; de pensions ou de pensions de retraite, autres que les prestations reçues aux termes de la Loi et tout versement semblable reçu en vertu d'une loi provinciale; d'une indemnité versée aux termes d'une loi fédérale ou provinciale sur l'indemnisation des victimes d'accidents du travail, en raison d'une blessure, d'une invalidité ou d'un décès; d'allocations de complément de ressources [...] en raison d'une réduction définitive du personnel visée à ce paragraphe; d'allocations de complément de ressources versées au titre du Programme d'adaptation des travailleurs d'usine, du Programme de retraite anticipée des pêches ou du Programme d'adaptation et de redressement de la pêche de la morue du Nord, en raison d'une réduction définitive du personnel.  2, record 2, French, - revenu%20de%20pension

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 110.2(3)(a).  3, record 2, French, - revenu%20de%20pension

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... If a designation is made that results in an income shortfall, the corporation will be penalized and required to include in income in the following taxation year an additional amount determined by a formula that consists of an "income shortfall adjustment. "  2, record 3, English, - income%20shortfall%20adjustment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

rajustement pour revenu insuffisant : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 3, French, - rajustement%20pour%20revenu%20insuffisant

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

In order to derive savings that are consistent with the financial account, the adjustment item must be recorded in the use of income account. This item is equal to the pension contributions less the pensions.  1, record 4, English, - adjustment%20item

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La [comptabilité nationale] utilise les emplois [...] et le nombre d'heures de travail comme indicateurs du facteur travail [...] On utilise les moyennes annuelles pour le nombre d'emplois [...], et des totaux annuels pour la rémunération des salariés et les heures de travail. Le revenu mixte des travailleurs indépendants plus l'excédent d'exploitation est utilisé comme élément d'ajustement.  1, record 4, French, - %C3%A9l%C3%A9ment%20d%27ajustement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A bond on which the amount of interest to be paid depends on the level of the issuer’s earnings.  3, record 5, English, - income%20bond

Record number: 5, Textual support number: 1 OBS

Income bonds... result primarily from reorganizations. Hence the term adjustment bond is often used to designate an income bond.  2, record 5, English, - income%20bond

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Obligation dont les intérêts versés aux obligataires dépendent des bénéfices réalisés par la société émettrice.  2, record 5, French, - obligation%20%C3%A0%20revenu%20variable

Record number: 5, Textual support number: 1 OBS

Dans la loi de l'impôt sur le revenu, «income debenture» et «income bond» ont été traduits par "obligations à intérêt conditionnel", ce qui ne permet pas de distinguer entre la débenture et l'obligation.  3, record 5, French, - obligation%20%C3%A0%20revenu%20variable

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The solvency liabilities of a pension plan determined in accordance with the provisions of the plan and the requirements of this Regulation as it read before the Regulation date, as if the plan had been wound up and the employer's business completely discontinued, including,(a) liabilities for plant closure benefits and consent benefits, and(b) liabilities for special allowances, calculated as if the plan members and former members would receive no income from employment on and after the commencement date of the special allowance, but excluding,(c) liabilities for any escalated adjustment, and(d) liabilities for prospective benefit increases.  1, record 6, English, - special%20solvency%20liabilities

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Passif de solvabilité d'un régime, déterminé conformément aux dispositions du régime et aux exigences du présent règlement tel qu'il existait avant la date du Règlement, comme si le régime avait été liquidé et que les affaires de l'employeur avaient complètement cessé, y compris : a) le passif rattaché aux prestations de fermeture d'entreprise et aux prestations assujetties à un consentement; b) le passif rattaché aux allocations spéciales, calculé comme si les participants et les anciens participants au régime ne tiraient aucun revenu d'un emploi à la date de commencement des allocations spéciales ni après celle-ci, mais sans tenir compte : c) du passif rattaché à un rajustement indexé; d) du passif rattaché aux augmentations futures des prestations.  1, record 6, French, - passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Adjustment to client's self-employed net income due to the conversion to a December 31 fiscal year end.  2, record 7, English, - adjustment

Record number: 7, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  3, record 7, English, - adjustment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Redressement du revenu net du client tiré d'un travail indépendant en raison de la conversion à un exercice se terminant le 31 décembre.  2, record 7, French, - redressement

Record number: 7, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  3, record 7, French, - redressement

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Under the revised proposals, farmers will have to compute their income on an accrual basis(subject to electing a cash-basis adjustment)...  1, record 8, English, - cash%2Dbasis%20adjustment

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Comprehensive income is the change in a company's net assets that results from transactions, events and circumstances from sources other than the company's shareholders. It includes items that would not normally be included in net earnings, such as changes in the currency translation adjustment relating to self-sustaining foreign operations; unrealized gains or losses on available-for-sale investments; and gains or losses on derivatives designated as cash flow hedges.  2, record 9, English, - comprehensive%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Variation nette des capitaux propres de l'entité résultant de l'ensemble des opérations qui ont été réalisées et des faits qui se sont produits au cours de la période considérée, à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit.  2, record 9, French, - r%C3%A9sultat%20%C3%A9tendu

Record number: 9, Textual support number: 1 OBS

Le «comprehensive income» comprend tous les éléments (produits, charges, profits et pertes) figurant à l'état des résultats (ou compte de résultat), soit le «net income» (résultat net), plus tous les autres éléments de même nature qui ont contribué à l'augmentation ou à la diminution des capitaux propres, mais qui sont exclus de l'état des résultats, désignés comme «other comprehensive income» (autres éléments du résultat étendu).  2, record 9, French, - r%C3%A9sultat%20%C3%A9tendu

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

As a means to target resources where they are most needed, adjustment insurance benefits could also be income-tested, based on an assessment of a claimant's individual or family income.  2, record 10, English, - income%2Dtested%20benefit

Record number: 10, Textual support number: 1 OBS

Also refers to the type of benefits granted under the OAS [Old Age Security] Program.  3, record 10, English, - income%2Dtested%20benefit

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

This budget provides $1. 7 billion over the next five years in new spending for a long-term adjustment program for the Atlantic groundfish industry. A key challenge for the government is to establish a smaller but viable groundfish sector that provides adequate earnings without the requirement for ongoing federal income transfers.  2, record 11, English, - income%20transfer

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Ce budget prévoit $1.7 milliard de dépenses nouvelles au cours des cinq prochaines années pour un programme d'adaptation à long terme de l'industrie du poisson de fond dans l'Atlantique. Une tâche essentielle consiste, pour le gouvernement, à établir un secteur des poissons de fond plus petit mais viable, qui assure des rémunérations suffisantes sans que des transferts de revenus fédéraux soient nécessaires en permanence.  2, record 11, French, - transfert%20de%20revenus

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The Cash Receipt Adjustment Form can be used to correct negative expenditures in the Expenditures column as well as receipts in the Receipt column, as long as the original transaction was either funds deposited at the Treasurer's Office or intramural income.  1, record 12, English, - negative%20expenditure

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Agriculture and Agri-Food Canada, Strategic Policy Branch, Winnipeg, 2003.  1, record 13, English, - Canadian%20Farm%20Income%20Program%2DSupplementary%20Package%20for%20the%20Receivables%20Adjustment%20for%20Pooled%20Commodities%28RAPC%29%2D2002%20Program%20Year

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Agriculture et Agroalimentaire Canada, Direction générale des politiques stratégiques, Winnipeg, 2003.  1, record 13, French, - Programme%20canadien%20du%20revenu%20agricole%20%2D%20guide%20et%20formulaire%20suppl%C3%A9mentaires%20de%20rajustement%20des%20comptes%20d%C3%A9biteurs%20pour%20les%20produits%20mis%20en%20commun%20%28RCDPC%29%20%2D%20ann%C3%A9e%20d%27indemnisation%202002

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The science and art of the organization and operation of farms so as to obtain the maximum amount of continuous net income. It considers the effectiveness of different sizes of operating units and of combinations of productive resources, enterprises, and practices for operating units; programs of adjustment for agricultural areas; and the impact of public policies and programs on economic activities and income on farms.  3, record 14, English, - farm%20management

Record number: 14, Textual support number: 1 OBS

farm management: term in use at Translation Section, Agriculture Canada.  2, record 14, English, - farm%20management

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

gestion agricole : terme utilisé à la section de traduction d'Agriculture Canada.  1, record 14, French, - gestion%20agricole

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  2, record 15, English, - self%2Demployed%20net%20income

Record number: 15, Textual support number: 1 CONT

Adjustment to client's self-employed net income due to the conversion to a December 31 fiscal year end.  1, record 15, English, - self%2Demployed%20net%20income

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  2, record 15, French, - revenu%20net%20tir%C3%A9%20d%27un%20travail%20ind%C3%A9pendant

Record number: 15, Textual support number: 1 CONT

Redressement du revenu net du client tiré d'un travail indépendant en raison de la conversion à un exercice se terminant le 31 décembre.  1, record 15, French, - revenu%20net%20tir%C3%A9%20d%27un%20travail%20ind%C3%A9pendant

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Supplement, Canada Gazette, I, 830528, p. 371.  1, record 16, English, - Labour%20Adjustment%20Income%20Support%20Program

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Supplément, Gazette du Canada, I, 830528, p. 371.  1, record 16, French, - Programme%20de%20prestations%20d%27aide%20%C3%A0%20l%27adaptation%20pour%20les%20travailleurs

Record number: 16, Textual support number: 2 OBS

Source : Traduction des débats, Assemblée législative du Nouveau-Brunswick.  1, record 16, French, - Programme%20de%20prestations%20d%27aide%20%C3%A0%20l%27adaptation%20pour%20les%20travailleurs

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Dans le cadre des prix de transfert.  1, record 17, French, - redressement%20compensatoire%20de%20revenu

Record number: 17, Textual support number: 2 OBS

Loi de l'impôt sur le revenu, par. 247(1).  1, record 17, French, - redressement%20compensatoire%20de%20revenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A form of indirect benefit that accrues to suppliers of project inputs. Includes the direct and indirect value added to national income generated by the investment and recurrent expenditures of a project. Equivalent to using a shadow price for a project input for which an adjustment is made for opportunity cost in the estimates of direct and indirect value added. Sometimes estimated using specialized forms of input-output multipliers.  1, record 18, English, - induced%2Dby%20benefit

Record number: 18, Textual support number: 1 OBS

See stemming-from benefit.  1, record 18, English, - induced%2Dby%20benefit

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Es una forma de beneficio indirecto que perciben los proveedores de insumos del proyecto. Incluye el valor agregado, directo e indirecto, al ingreso nacional generado por la inversión y los gastos recurrentes de un proyecto. Equivale a utilizar un precio de cuenta para el insumo de un proyecto con respecto al cual se hace un ajuste para tener en cuenta el costo de oportunidad en las estimaciones del valor agregado directo e indirecto. Algunas veces se estima utilizando formas especializadas de multiplicadores de insumo-producto.  1, record 18, Spanish, - beneficio%20inducido%20indirecto

Record number: 18, Textual support number: 1 OBS

Véase beneficio derivado indirecto.  1, record 18, Spanish, - beneficio%20inducido%20indirecto

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

A new initiative in New Brunswick, NB Job Corps, jointly funded by Human Resources Development Canada and two provincial ministries, will test models of providing income support in return for useful contributions such as working on community employment projects. These projects will provide the security of income support and the dignity of useful labour to workers who would otherwise have difficulty succeeding in more traditional adjustment measures. Over time, the experience gained may result in the individual becoming self-sufficient in the labour market.  1, record 19, English, - NB%20Job%20Corps

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Cette nouvelle initiative lancée au Nouveau-Brunswick, et financée conjointement par Développement des ressources humaines Canada et deux ministères provinciaux, permettra d'évaluer l'efficacité de modèles consistant à offrir un complément de revenu en échange d'une contribution utile comme la participation à des projets d'emploi communautaires. Ces projets apporteront à la fois la sécurité du soutien du revenu et la dignité d'un travail utile à des travailleurs qui auraient autrement de la difficulté à réussir dans le cadre de mesures d'adaptation plus traditionnelles. Avec le temps, l'expérience acquise permettra peut-être aux participants de devenir autonomes et de réintégrer le marché du travail.  1, record 19, French, - Compagnie%20des%20travailleurs%20du%20Nouveau%2DBrunswick

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Ad Hoc Intergovernmental Working Group on the Implementation of the Principle of Capacity to Pay.  1, record 20, English, - Low%20per%20Capita%20Income%20Adjustment

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Ad Hoc Intergovernmental Working Group on the Implementation of the Principle of Capacity to Pay.  1, record 21, English, - low%20per%20capita%20income%20adjustment

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

... frequent claimants would receive Adjustment Insurance benefits, which could be paid at a lower rate than Basic Insurance, or be subject to an income test, or have a different duration....  2, record 22, English, - adjustment%20insurance%20benefit

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

[...] les prestataires fréquents recevraient des prestations d'aide à l'adaptation, qui pourraient être payées soit selon un taux inférieur à celui des prestations de base, soit en fonction du revenu, soit pour une durée différente de celle des autres prestations [...].  2, record 22, French, - prestation%20d%27aide%20%C3%A0%20l%27adaptation

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

In the case of Fisheries and Oceans, income replacement payments under the Northern Cod Adjustment and Recovery Program(NCARP) are decreasing by $170 million(from $204 million to $34 million), reflecting the termination of this two-year program in May 1994.  1, record 23, English, - income%20replacement%20payment

Record number: 23, Textual support number: 2 CONT

Eligible individuals receive bi-weekly income replacement payments based on their weekly average unemployment insurance benefits over the past three calendar years, subject to a minimum of $225 per week and a maximum of $406 per week. If their unemployment insurance benefits are less than they would receive from income replacement benefits under NCARP, these individuals receive a supplement to cover the difference.  2, record 23, English, - income%20replacement%20payment

Record number: 23, Textual support number: 1 OBS

The second example was found in Part III of the Estimates, 1994-95, Department of Fisheries and Oceans  2, record 23, English, - income%20replacement%20payment

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Dans le cas de Pêches et Océans, les paiements versés au titre des allocations de remplacement de revenu en vertu du Programme d'adaptation et de redressement de la pêche de la morue du Nord (PARPMN), accusent une diminution de 170 millions de dollars [...]  1, record 23, French, - allocation%20de%20remplacement%20de%20revenu

Record number: 23, Textual support number: 1 OBS

prestation de remplacement du revenu : équivalent relevé dans la Partie III du Budget des dépenses de 1994-1995, ministère des Pêches et Océans.  2, record 23, French, - allocation%20de%20remplacement%20de%20revenu

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Accord de libre-échange.  2, record 24, French, - ajustement%20pour%20manque%20%C3%A0%20gagner

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Special treatment is provided to multi-employer plans under subsections 147. 1(11) [of the Income Tax Act](relief from registration requirements), 147. 1(17)(pension adjustment limits)...  2, record 25, English, - registration%20requirements

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish