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INCOME AFTER TAX [32 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- resource profit
1, record 1, English, resource%20profit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the existing Income Tax Regulations, "resource profits" are determined under subsection 1204(1) of the Regulations. 25 per cent of "resource profits"(after a number of adjustments) may be deducted under paragraph 20(1)(v. 1) of the Act in computing income. The deduction is known as the "resource allowance". 2, record 1, English, - resource%20profit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- bénéfice relatif à des ressources
1, record 1, French, b%C3%A9n%C3%A9fice%20relatif%20%C3%A0%20des%20ressources
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Actuellement, les bénéfices relatifs à des ressources sont déterminés selon le paragraphe 1204(1) du Règlement de l'impôt sur le revenu. Un montant égal à 25 pour cent de ces bénéfices, compte tenu de certains rajustements, peut être déduit en application de l'alinéa 20(1)v.1) de la Loi de l'impôt sur le revenu dans le calcul du revenu. Cette déduction est connue sous le nom « déduction relative à des ressources ». 2, record 1, French, - b%C3%A9n%C3%A9fice%20relatif%20%C3%A0%20des%20ressources
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 2, Main entry term, English
- tax rental agreement
1, record 2, English, tax%20rental%20agreement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In 1941, [the provinces] agreed to refrain from collecting personal and corporate income taxes until one year after the end of [World War II]. In return, the federal government agreed to pay them a ’rent’, that is a payment for the exclusive occupancy of the personal and corporate income tax fields. This marked the beginning of tax rental agreements between the provinces and the federal government. 2, record 2, English, - tax%20rental%20agreement
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 2, Main entry term, French
- accord de location de domaine fiscal
1, record 2, French, accord%20de%20location%20de%20domaine%20fiscal
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
- Investment
Record 3, Main entry term, English
- apparent tax rate
1, record 3, English, apparent%20tax%20rate
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, 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 3, English, - apparent%20tax%20rate
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Investissements et placements
Record 3, Main entry term, French
- taux d'imposition apparent
1, record 3, French, taux%20d%27imposition%20apparent
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, 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 3, French, - taux%20d%27imposition%20apparent
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Employment Benefits
- Pensions and Annuities
- Social Security and Employment Insurance
Record 4, Main entry term, English
- retiring allowance
1, record 4, English, retiring%20allowance
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- retirement allowance 2, record 4, English, retirement%20allowance
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An amount, defined in subsection 248(1) of the Income Tax Act, received on or after retirement from an employer in recognition of long service or in respect of a loss of office or employment. 3, record 4, English, - retiring%20allowance
Record 4, French
Record 4, Domaine(s)
- Avantages sociaux
- Pensions et rentes
- Sécurité sociale et assurance-emploi
Record 4, Main entry term, French
- allocation de retraite
1, record 4, French, allocation%20de%20retraite
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- indemnité de retraite 2, record 4, French, indemnit%C3%A9%20de%20retraite
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Montant, défini au paragraphe 248(1) de la Loi de l'impôt sur le revenu, reçu d'un employeur au départ à la retraite ou après, en reconnaissance des longs états de service ou relativement à la perte d'une charge ou d'un emploi. 3, record 4, French, - allocation%20de%20retraite
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Beneficios sociales
- Pensiones y rentas
- Seguridad social y seguro de desempleo
Record 4, Main entry term, Spanish
- subsidio por jubilación
1, record 4, Spanish, subsidio%20por%20jubilaci%C3%B3n
correct, masculine noun, Spain
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- subsidio por retiro 2, record 4, Spanish, subsidio%20por%20retiro
correct, masculine noun, Argentina, Puerto Rico, Uruguay
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 CONT
[...] subsidio por retiro: se establece un mínimo de 15 años de antigüedad como afiliado [...] con aportes regulares, y 1 año de aportes complementarios, para adquirir el derecho a percibir este beneficio. 2, record 4, Spanish, - subsidio%20por%20jubilaci%C3%B3n
Record 5 - internal organization data 2026-01-08
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- self-employment income
1, record 5, English, self%2Demployment%20income
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- self employment income 2, record 5, English, self%20employment%20income
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual. 3, record 5, English, - self%2Demployment%20income
Record number: 5, Textual support number: 1 CONT
For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income. 4, record 5, English, - self%2Demployment%20income
Record number: 5, Textual support number: 1 OBS
self-employment income: term used on the T1 income tax return form. 5, record 5, English, - self%2Demployment%20income
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- revenu d'un travail indépendant
1, record 5, French, revenu%20d%27un%20travail%20ind%C3%A9pendant
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal. 2, record 5, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant
Record number: 5, Textual support number: 1 OBS
revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1. 3, record 5, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2025-07-11
Record 6, English
Record 6, Subject field(s)
- Economic Planning
- Economic and Industrial Sociology
- Social Problems
Record 6, Main entry term, English
- low-income rate
1, record 6, English, low%2Dincome%20rate
correct, noun
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
In 2014, over half a million children were living in low income, based on the low income cut-offs after tax. However,... the low-income rate of children has declined over time from 12. 8% in 2006(871, 000) to 8. 5% in 2014(573, 000). 1, record 6, English, - low%2Dincome%20rate
Record 6, French
Record 6, Domaine(s)
- Planification économique
- Sociologie économique et industrielle
- Problèmes sociaux
Record 6, Main entry term, French
- taux de faible revenu
1, record 6, French, taux%20de%20faible%20revenu
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Au Québec, le taux de faible revenu des particuliers de 16 ans et plus était de 9,9 % en 2021, une hausse par rapport à 2020 (8,2 %). Lors de cette année, les femmes étaient plus susceptibles que les hommes d’être en situation de faible revenu (10,6 % c. [contre] 9,2 %). 1, record 6, French, - taux%20de%20faible%20revenu
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2017-02-10
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- corporate full-rate taxable income
1, record 7, English, corporate%20full%2Drate%20taxable%20income
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- full-rate taxable income 1, record 7, English, full%2Drate%20taxable%20income
correct
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
... measures will be introduced for taxation years that begin on or after May 2, 2006 to clarify that full-rate taxable income does not include any taxable income of a corporation that is not subject to tax at the general corporate income tax rate applicable under section 123 of the Income Tax Act. 1, record 7, English, - corporate%20full%2Drate%20taxable%20income
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- revenu imposable au taux complet des sociétés
1, record 7, French, revenu%20imposable%20au%20taux%20complet%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- revenu imposable au taux complet 1, record 7, French, revenu%20imposable%20au%20taux%20complet
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
[...] des mesures seront mises en œuvre pour les années d'imposition débutant à compter du 2 mai 2006 afin de préciser que le revenu imposable au taux complet n'inclut pas le revenu imposable d'une société qui n'est pas assujetti au taux général d'imposition du revenu des sociétés prévu à l'article 123 de la Loi de l'impôt sur le revenu. 1, record 7, French, - revenu%20imposable%20au%20taux%20complet%20des%20soci%C3%A9t%C3%A9s
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2015-05-29
Record 8, English
Record 8, Subject field(s)
- Taxation
- Economics
Record 8, Main entry term, English
- after-tax income
1, record 8, English, after%2Dtax%20income
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
- after tax income 2, record 8, English, after%20tax%20income
correct
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
The production-possibility concept ... gives insight into the nature of government activity. [Society] can choose between (1) private goods ..., which families buy voluntarily out of their after-tax incomes at prices set by markets, and (2) public goods. 3, record 8, English, - after%2Dtax%20income
Record 8, French
Record 8, Domaine(s)
- Fiscalité
- Économique
Record 8, Main entry term, French
- revenu net d'impôt
1, record 8, French, revenu%20net%20d%27imp%C3%B4t
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- revenu après impôt 2, record 8, French, revenu%20apr%C3%A8s%20imp%C3%B4t
correct, masculine noun
- revenu après impôts 3, record 8, French, revenu%20apr%C3%A8s%20imp%C3%B4ts
correct, masculine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Ajouter le revenu annuel après impôt et le gain en capital moyen après impôt. 2, record 8, French, - revenu%20net%20d%27imp%C3%B4t
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2015-02-26
Record 9, English
Record 9, Subject field(s)
- Tort Law (common law)
Record 9, Main entry term, English
- past loss of income
1, record 9, English, past%20loss%20of%20income
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
This is the loss of earnings from the date of the accident until the settlement or court award. Accident victims were entitled to their gross income loss for accidents occurring prior to June 17, 1997. However, the British Columbia government changed the law for accidents occurring after that date so that now income tax and employment insurance premiums are deducted from gross income to calculate past loss of income. 2, record 9, English, - past%20loss%20of%20income
Record 9, Key term(s)
- past income loss
Record 9, French
Record 9, Domaine(s)
- Droit des délits (common law)
Record 9, Main entry term, French
- perte actuelle de revenus
1, record 9, French, perte%20actuelle%20de%20revenus
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Perte de revenus déjà réalisée, par opposition aux pertes futures. 1, record 9, French, - perte%20actuelle%20de%20revenus
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2014-02-26
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- real after-tax income
1, record 10, English, real%20after%2Dtax%20income
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
Canadians have enjoyed the strongest income growth in the G-7 by far... Canadian families in all income groups have seen increases of about 10 per cent or more in their real after-tax, after-transfer income since 2006. 2, record 10, English, - real%20after%2Dtax%20income
Record 10, Key term(s)
- real after tax income
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- revenu réel après impôt
1, record 10, French, revenu%20r%C3%A9el%20apr%C3%A8s%20imp%C3%B4t
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- revenu réel après impôts 2, record 10, French, revenu%20r%C3%A9el%20apr%C3%A8s%20imp%C3%B4ts
correct, masculine noun
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
[...] les Canadiens ont profité d’une croissance des revenus nettement plus forte que celle de tout autre pays du G-7 [...] les familles canadiennes de tous les groupes de revenu ont vu leur revenu réel après impôt et après transfert progresser d’environ 10 % ou plus depuis 2006. 1, record 10, French, - revenu%20r%C3%A9el%20apr%C3%A8s%20imp%C3%B4t
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2010-09-28
Record 11, English
Record 11, Subject field(s)
- Pensions and Annuities
Record 11, Main entry term, English
- unadjusted retirement pension
1, record 11, English, unadjusted%20retirement%20pension
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
Notwithstanding any other provision of this Act [Public Service Superannuation Act], the total amount of the immediate pension payable in any year to a contributor out of the Superannuation Account in respect of any period of non-contributory service before January 1, 1990... and that the contributor becomes, on or after January 1, 1992, authorized to count as pensionable service... shall not exceed, in respect of each year or part of a year of that period of pensionable service to the credit of the contributor, an amount equal to $1, 150 as established by the Income Tax Act(Canada) and the regulations under that Act, or two-thirds of such other amount that is established in its stead as the defined benefit limit under that Act and the regulations under that Act for the calendar year in which the immediate pension commences. 1, record 11, English, - unadjusted%20retirement%20pension
Record 11, French
Record 11, Domaine(s)
- Pensions et rentes
Record 11, Main entry term, French
- pension de retraite non ajustée
1, record 11, French, pension%20de%20retraite%20non%20ajust%C3%A9e
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 CONT
nonobstant toute autre disposition de la présente loi, le montant total d'une pension à jouissance immédiate payable dans une année quelconque à un cotisant, imputé au compte de pension relativement à toute période de service non contributif avant le 1er janvier 1990 [...] et que le cotisant est autorisé, le ou après le 1er janvier 1992, à compter comme service ouvrant droit à pension [...], ne peut pas dépasser relativement à chaque année ou une partie d'une année de cette période de service ouvrant droit à pension à son crédit, un montant égal à $1.150 tel qu'établi par la Loi de l'impôt sur le revenu (Canada) et les règlements établis en vertu de cette loi, ou aux deux tiers d'un autre montant établi à sa place comme plafond des prestations déterminées en vertu de cette loi des règlements établis en vertu de cette loi, pour l'année civile où la pension à jouissance immédiate commence. 1, record 11, French, - pension%20de%20retraite%20non%20ajust%C3%A9e
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2010-08-30
Record 12, English
Record 12, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Taxation
Record 12, Main entry term, English
- Processing Review Program
1, record 12, English, Processing%20Review%20Program
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
The Processing Review Program, occurring after a Notice of Assessment is issued, involves reviewing individual income tax returns to ensure that certain claimed deductions and credits are accurate and supported by documentation. 1, record 12, English, - Processing%20Review%20Program
Record 12, French
Record 12, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Fiscalité
Record 12, Main entry term, French
- Programme de revue du traitement
1, record 12, French, Programme%20de%20revue%20du%20traitement
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Le Programme de revue du traitement, qui entre en jeu après l'établissement de l'avis de cotisation, comprend un examen des déclarations de revenus des particuliers pour s'assurer que certaines déductions et certains crédits faisant l'objet d'une demande sont appuyés d'une documentation appropriée. 1, record 12, French, - Programme%20de%20revue%20du%20traitement
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2009-05-04
Record 13, English
Record 13, Subject field(s)
- Remuneration (Personnel Management)
Record 13, Main entry term, English
- take-home pay
1, record 13, English, take%2Dhome%20pay
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- take-home 2, record 13, English, take%2Dhome
correct
- net pay 3, record 13, English, net%20pay
correct
- net wages 4, record 13, English, net%20wages
correct
- actual wage 5, record 13, English, actual%20wage
avoid, see observation
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
The remainder of a person's gross salary or wages after deductions usually at the source of salary payment of such items as income tax withholding, retirement insurance payments, and union dues. 6, record 13, English, - take%2Dhome%20pay
Record number: 13, Textual support number: 1 OBS
actual wage: term used synonymously with real wages [and] also used to define ... take-home pay ... The term offers little in usefulness and might well be set aside in favor of the more clearly understood terms "real wages" ... or "take-home pay". 5, record 13, English, - take%2Dhome%20pay
Record number: 13, Textual support number: 2 OBS
actual wage: term most often used in the plural. 7, record 13, English, - take%2Dhome%20pay
Record 13, Key term(s)
- net wage
- actual wages
Record 13, French
Record 13, Domaine(s)
- Rémunération (Gestion du personnel)
Record 13, Main entry term, French
- salaire net
1, record 13, French, salaire%20net
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- rémunération nette 2, record 13, French, r%C3%A9mun%C3%A9ration%20nette
correct, feminine noun
- paie nette 3, record 13, French, paie%20nette
correct, feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Somme d'argent reçue effectivement par un salarié après que son employeur a déduit, de son salaire brut, les retenues ou précomptes. 4, record 13, French, - salaire%20net
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Remuneración (Gestión del personal)
Record 13, Main entry term, Spanish
- salario neto
1, record 13, Spanish, salario%20neto
correct, masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
- salario líquido 2, record 13, Spanish, salario%20l%C3%ADquido
correct, masculine noun
- salario en mano 2, record 13, Spanish, salario%20en%20mano
correct, masculine noun
- remuneración neta 3, record 13, Spanish, remuneraci%C3%B3n%20neta
feminine noun
Record 13, Textual support, Spanish
Record 14 - internal organization data 2009-01-08
Record 14, English
Record 14, Subject field(s)
- Taxation
Record 14, Main entry term, English
- corporate income tax
1, record 14, English, corporate%20income%20tax
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- corporation income tax 2, record 14, English, corporation%20income%20tax
correct
- corporation tax 3, record 14, English, corporation%20tax
correct
- corporate tax 4, record 14, English, corporate%20tax
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
Tax levied on the income of a corporation after business expenses and other permitted deductions. 5, record 14, English, - corporate%20income%20tax
Record number: 14, Textual support number: 1 OBS
Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act. ... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development. 5, record 14, English, - corporate%20income%20tax
Record 14, French
Record 14, Domaine(s)
- Fiscalité
Record 14, Main entry term, French
- impôt sur les bénéfices
1, record 14, French, imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
correct, masculine noun, Canada, France
Record 14, Abbreviations, French
Record 14, Synonyms, French
- impôt des sociétés 2, record 14, French, imp%C3%B4t%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Belgium, Canada
- impôt sur les sociétés 3, record 14, French, imp%C3%B4t%20sur%20les%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada, France
- IS 4, record 14, French, IS
correct, masculine noun, Canada, France
- IS 4, record 14, French, IS
- impôt sur le revenu des sociétés 5, record 14, French, imp%C3%B4t%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada
- impôt sur le revenu 6, record 14, French, imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
- impôt sur le revenu des corporations 7, record 14, French, imp%C3%B4t%20sur%20le%20revenu%20des%20corporations
masculine noun, obsolete
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Impôt qui frappe les bénéfices des sociétés de capitaux. 6, record 14, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 14, Textual support number: 1 OBS
Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux. 6, record 14, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 14, Textual support number: 2 OBS
L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges. 8, record 14, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Sistema tributario
Record 14, Main entry term, Spanish
- impuesto sobre los beneficios de las sociedades
1, record 14, Spanish, impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
correct, masculine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
- impuesto sobre las sociedades 2, record 14, Spanish, impuesto%20sobre%20las%20sociedades
correct, masculine noun
- impuesto de sociedades 3, record 14, Spanish, impuesto%20de%20sociedades
correct, masculine noun
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 DEF
Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ... 4, record 14, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
Record 15 - internal organization data 2008-08-29
Record 15, English
Record 15, Subject field(s)
- Titles of Monographs
- Finance
Record 15, Main entry term, English
- Record of Official Receipts
1, record 15, English, Record%20of%20Official%20Receipts
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 OBS
If you used paper receipts(NOT the Electronic Financial Return version), you submitted a copy of every issued receipt valid for income tax purposes to the returning officer no later than one month after election day, along with unused copies, and those cancelled or voided, and the Record of Official Receipts(EC 20070). 1, record 15, English, - Record%20of%20Official%20Receipts
Record 15, French
Record 15, Domaine(s)
- Titres de monographies
- Finances
Record 15, Main entry term, French
- Registre de reçus officiels
1, record 15, French, Registre%20de%20re%C3%A7us%20officiels
correct, masculine noun, Canada
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
Si vous avez utilisé les reçus en version papier et NON la version des Rapports financiers électroniques), vous avez remis au directeur du scrutin, au plus tard un mois après le jour d'élection, une copie de tout reçu valide délivré aux fins de l'impôt sur le revenu, avec les reçus non utilisés, annulés ou abîmés, et le Registre des reçus officiels (EC 20070). 1, record 15, French, - Registre%20de%20re%C3%A7us%20officiels
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2007-08-29
Record 16, English
Record 16, Subject field(s)
- Taxation
Record 16, Main entry term, English
- refund
1, record 16, English, refund
correct, noun
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
The overpayment of income tax returned to a taxpayer after the return's assessment. 2, record 16, English, - refund
Record number: 16, Textual support number: 1 OBS
Source: Income Tax Act, S. 164 (2). 3, record 16, English, - refund
Record 16, French
Record 16, Domaine(s)
- Fiscalité
Record 16, Main entry term, French
- remboursement
1, record 16, French, remboursement
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Paiement en trop d'impôt sur le revenu remis aux contribuables après qu'ils ont produit leur déclaration. 2, record 16, French, - remboursement
Record number: 16, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 164 (2). 3, record 16, French, - remboursement
Record number: 16, Textual support number: 1 PHR
Remboursement d'un paiement en trop. 4, record 16, French, - remboursement
Record 16, Spanish
Record 16, Campo(s) temático(s)
- Sistema tributario
Record 16, Main entry term, Spanish
- reintegro
1, record 16, Spanish, reintegro
masculine noun
Record 16, Abbreviations, Spanish
Record 16, Synonyms, Spanish
- reembolso 1, record 16, Spanish, reembolso
masculine noun
Record 16, Textual support, Spanish
Record 17 - internal organization data 2007-08-06
Record 17, English
Record 17, Subject field(s)
- Taxation
Record 17, Main entry term, English
- abatement for income earned 1, record 17, English, abatement%20for%20income%20earned
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
The corporate surtax applies to all corporations and is calculated at a rate of 4 per cent of federal corporate tax payable after the 10-per-cent abatement for income earned in a province. 2, record 17, English, - abatement%20for%20income%20earned
Record 17, French
Record 17, Domaine(s)
- Fiscalité
Record 17, Main entry term, French
- abattement pour revenu gagné
1, record 17, French, abattement%20pour%20revenu%20gagn%C3%A9
masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
La surtaxe des sociétés s'applique à toutes les sociétés et elle est calculée au taux de 4 % sur l'impôt fédéral des sociétés payable après l'abattement de 10 % pour le revenu gagné dans une province. 1, record 17, French, - abattement%20pour%20revenu%20gagn%C3%A9
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2007-03-28
Record 18, English
Record 18, Subject field(s)
- Taxation
- Foreign Trade
- Customs and Excise
Record 18, Main entry term, English
- tax collection
1, record 18, English, tax%20collection
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
- collection of taxes 2, record 18, English, collection%20of%20taxes
correct
- collection of tax 3, record 18, English, collection%20of%20tax
correct
- collection 4, record 18, English, collection
correct
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment. 3, record 18, English, - tax%20collection
Record number: 18, Textual support number: 1 OBS
Related term: levying (of duties). 5, record 18, English, - tax%20collection
Record 18, French
Record 18, Domaine(s)
- Fiscalité
- Commerce extérieur
- Douanes et accise
Record 18, Main entry term, French
- recouvrement de l'impôt
1, record 18, French, recouvrement%20de%20l%27imp%C3%B4t
correct, masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- perception de l'impôt 1, record 18, French, perception%20de%20l%27imp%C3%B4t
correct, feminine noun
- recouvrement des impôts 2, record 18, French, recouvrement%20des%20imp%C3%B4ts
correct, masculine noun
- perception 3, record 18, French, perception
correct, feminine noun
- recouvrement 4, record 18, French, recouvrement
correct, masculine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables. 5, record 18, French, - recouvrement%20de%20l%27imp%C3%B4t
Record 18, Spanish
Record 18, Campo(s) temático(s)
- Sistema tributario
- Comercio exterior
- Aduana e impuestos internos
Record 18, Main entry term, Spanish
- recaudación fiscal
1, record 18, Spanish, recaudaci%C3%B3n%20fiscal
correct, feminine noun
Record 18, Abbreviations, Spanish
Record 18, Synonyms, Spanish
- recaudación de impuestos 2, record 18, Spanish, recaudaci%C3%B3n%20de%20impuestos
correct, feminine noun
- recaudación 3, record 18, Spanish, recaudaci%C3%B3n
correct, feminine noun
- percepción 4, record 18, Spanish, percepci%C3%B3n
correct, feminine noun
Record 18, Textual support, Spanish
Record number: 18, Textual support number: 1 DEF
Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes. 5, record 18, Spanish, - recaudaci%C3%B3n%20fiscal
Record number: 18, Textual support number: 1 CONT
La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...] 6, record 18, Spanish, - recaudaci%C3%B3n%20fiscal
Record 19 - internal organization data 2004-11-01
Record 19, English
Record 19, Subject field(s)
- Corporate Economics
- Accounting
- Taxation
Record 19, Main entry term, English
- corporate income
1, record 19, English, corporate%20income
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
A debt issue is a cheaper method of financing for a corporation than preferred and dividend-paying common share issues, because under Canadian tax law, debt interest is paid out of corporate income before tax(i. e.-it is tax deductible) whereas preferred and common dividends are paid out of corporate income after tax(i. e.-not tax deductible). 2, record 19, English, - corporate%20income
Record 19, Key term(s)
- corporation income
Record 19, French
Record 19, Domaine(s)
- Économie de l'entreprise
- Comptabilité
- Fiscalité
Record 19, Main entry term, French
- revenu de société
1, record 19, French, revenu%20de%20soci%C3%A9t%C3%A9
correct, masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
- revenu corporatif 2, record 19, French, revenu%20corporatif
avoid, masculine noun
Record 19, Textual support, French
Record number: 19, Textual support number: 1 CONT
Il en coûte moins cher à une société d'émettre des titres d'emprunt que des actions privilégiées et des actions ordinaires qui rapportent des dividendes, parce que, en vertu de la Loi de l'impôt sur le revenu canadienne, l'intérêt sur les titres d'emprunt est versé avant l'impôt sur le revenu de la société (c.-à-d. qu'il est déductible d'impôt) alors que les dividendes privilégiés et ordinaires sont versés après l'impôt (c.-à-d. qu'ils ne sont pas déductibles d'impôt). 3, record 19, French, - revenu%20de%20soci%C3%A9t%C3%A9
Record 19, Spanish
Record 19, Campo(s) temático(s)
- Economía empresarial
- Contabilidad
- Sistema tributario
Record 19, Main entry term, Spanish
- renta de la empresa
1, record 19, Spanish, renta%20de%20la%20empresa
feminine noun
Record 19, Abbreviations, Spanish
Record 19, Synonyms, Spanish
- renta de las sociedades de capital 2, record 19, Spanish, renta%20de%20las%20sociedades%20de%20capital
feminine noun
Record 19, Textual support, Spanish
Record 20 - internal organization data 2003-06-10
Record 20, English
Record 20, Subject field(s)
- Foreign Trade
Record 20, Main entry term, English
- pay-back method 1, record 20, English, pay%2Dback%20method
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 DEF
A method of comparing the profitability of alternative projects. 1, record 20, English, - pay%2Dback%20method
Record number: 20, Textual support number: 1 OBS
the object is to determine over what period the net cash generated by an investment will repay the cost of the project :(pay-back period)=(cost of project)/(annual increase in income(after tax)). The most serious drawback of the pay-back method is that it takes no account of the life of the investment, and ignores the timing of proceeds. 1, record 20, English, - pay%2Dback%20method
Record 20, French
Record 20, Domaine(s)
- Commerce extérieur
Record 20, Main entry term, French
- critère du délai de récupération
1, record 20, French, crit%C3%A8re%20du%20d%C3%A9lai%20de%20r%C3%A9cup%C3%A9ration
masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2001-08-07
Record 21, English
Record 21, Subject field(s)
- Stock Exchange
- Taxation
Record 21, Main entry term, English
- net dividend 1, record 21, English, net%20dividend
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
Dividend paid to shareholders after deducting capital income tax withheld at the source. The net dividend is therefore calculated by deducting tax withholdings from the gross dividend amount. 2, record 21, English, - net%20dividend
Record number: 21, Textual support number: 1 OBS
net dividend: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 21, English, - net%20dividend
Record 21, French
Record 21, Domaine(s)
- Bourse
- Fiscalité
Record 21, Main entry term, French
- dividende net
1, record 21, French, dividende%20net
masculine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Dividende actif perçu par l'actionnaire, une fois que l'impôt sur le revenu du capital retenu à la source est déduit. Par conséquent, le dividende net est obtenu en déduisant l'impôt du dividende brut. 1, record 21, French, - dividende%20net
Record number: 21, Textual support number: 1 OBS
dividende net : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 21, French, - dividende%20net
Record 21, Spanish
Record 21, Campo(s) temático(s)
- Bolsa de valores
- Sistema tributario
Record 21, Main entry term, Spanish
- dividendo neto
1, record 21, Spanish, dividendo%20neto
correct, masculine noun
Record 21, Abbreviations, Spanish
Record 21, Synonyms, Spanish
- dividendo líquido 2, record 21, Spanish, dividendo%20l%C3%ADquido
correct, masculine noun
Record 21, Textual support, Spanish
Record number: 21, Textual support number: 1 DEF
Dividendo activo que percibe el accionista, una vez deducido el impuesto sobre rentas de capital retenido en la fuente. El dividendo neto se obtiene, por tanto, deduciendo del dividendo bruto el impuesto a cuenta. 3, record 21, Spanish, - dividendo%20neto
Record number: 21, Textual support number: 1 OBS
dividendo neto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 21, Spanish, - dividendo%20neto
Record 22 - internal organization data 1999-04-30
Record 22, English
Record 22, Subject field(s)
- Titles of Periodicals
- Statistics
Record 22, Main entry term, English
- Income after tax : distributions by size in Canada
1, record 22, English, Income%20after%20tax%20%3A%20distributions%20by%20size%20in%20Canada
correct, Canada
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
Statistics Canada. 1, record 22, English, - Income%20after%20tax%20%3A%20distributions%20by%20size%20in%20Canada
Record 22, French
Record 22, Domaine(s)
- Titres de périodiques
- Statistique
Record 22, Main entry term, French
- Revenu après impôt: répartition selon la taille du revenu au Canada
1, record 22, French, Revenu%20apr%C3%A8s%20imp%C3%B4t%3A%20r%C3%A9partition%20selon%20la%20taille%20du%20revenu%20au%20Canada
correct, Canada
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Statistique Canada. 1, record 22, French, - Revenu%20apr%C3%A8s%20imp%C3%B4t%3A%20r%C3%A9partition%20selon%20la%20taille%20du%20revenu%20au%20Canada
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1998-08-17
Record 23, English
Record 23, Subject field(s)
- Taxation
Record 23, Main entry term, English
- income tax objection
1, record 23, English, income%20tax%20objection
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
[Revenue Canada] increased the number of Income Tax objections completed per FTE by 5 %, from 90 in 1995-96(after adjusting for extraordinary one-time workload) to 95 in 1996-97. 1, record 23, English, - income%20tax%20objection
Record 23, French
Record 23, Domaine(s)
- Fiscalité
Record 23, Main entry term, French
- opposition à l'impôt sur le revenu
1, record 23, French, opposition%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
[Revenu Canada] a augmenté de 5 % le nombre d'oppositions à l'impôt sur le revenu traitées par ÉTP, les faisant passer de 90 en 1995-1996 (après redressement d'une charge de travail exceptionnelle) à 95 en 1996-1997. 1, record 23, French, - opposition%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1996-11-15
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- cost on account of capital 1, record 24, English, cost%20on%20account%20of%20capital
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 CONT
Paragraph 13(7. 5)(b) [of Income Tax Act] applies where, at any time after [Budget Day-1], a taxpayer incurs a cost on account of capital for the building of, for the right to use or in respect of a prescribed property and the amount of the cost would otherwise not be included in the capital cost to the taxpayer of depreciable property of a prescribed class. 1, record 24, English, - cost%20on%20account%20of%20capital
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- coût à titre de capital
1, record 24, French, co%C3%BBt%20%C3%A0%20titre%20de%20capital
masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
L'alinéa 13(7.5)b) [de la Loi de l'impôt sur le revenu] s'applique lorsqu'un contribuable engage, à un moment postérieur [à la date budget 1], un coût à titre de capital relativement à une route ou à un autre bien visé par règlement, pour la construction d'un tel bien ou pour le droit de l'utiliser et que le montant du coût ne serait pas inclus par ailleurs dans le coût en capital, pour le contribuable, d'un bien amortissable d'une catégorie prescrite. 1, record 24, French, - co%C3%BBt%20%C3%A0%20titre%20de%20capital
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1996-11-15
Record 25, English
Record 25, Subject field(s)
- Public Sector Budgeting
- Urban Housing
Record 25, Main entry term, English
- townsite cost 1, record 25, English, townsite%20cost
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 CONT
Paragraph 13(7. 5)(a) [of Income Tax Act] applies where a taxpayer is required under the terms of a contract that is made after [Budget Day-1] to make a payment to Her Majesty in right of Canada or a province or to a Canadian municipality in respect of certain townsite costs incurred or to be incurred by the recipient to acquire a prescribed property in respect of the taxpayer. 1, record 25, English, - townsite%20cost
Record 25, French
Record 25, Domaine(s)
- Budget des collectivités publiques
- Habitation et logement (Urbanisme)
Record 25, Main entry term, French
- coût de lotissement
1, record 25, French, co%C3%BBt%20de%20lotissement
masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 CONT
L'alinéa 13(7.5)a) [de la loi de l'impôt sur le revenu] s'applique lorsqu'un contribuable est tenu, selon les modalités d'une convention conclue après [la date du budget 1], d'effectuer un paiement à Sa Majesté du chef du Canada ou d'une province ou à une municipalité canadienne relativement à certains coûts de lotissement engagés ou à engager par le bénéficiaire du paiement en vue d'acquérir un bien visé par règlement quant au contribuable. 1, record 25, French, - co%C3%BBt%20de%20lotissement
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1996-03-28
Record 26, English
Record 26, Subject field(s)
- Remuneration (Personnel Management)
- Taxation
Record 26, Main entry term, English
- taxable earnings
1, record 26, English, taxable%20earnings
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 DEF
Those earnings on which income tax must be deducted; generally, all Canadian earnings are taxable after a minimum amount; exceptions are noted in the Employer's Guide to Payroll Deductions. 1, record 26, English, - taxable%20earnings
Record 26, French
Record 26, Domaine(s)
- Rémunération (Gestion du personnel)
- Fiscalité
Record 26, Main entry term, French
- rémunération imposable
1, record 26, French, r%C3%A9mun%C3%A9ration%20imposable
correct, feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 DEF
Rémunération de laquelle est retenu l'impôt sur le revenu. Généralement, au-delà d'un montant minimum, toute somme gagnée au Canada est imposable; les exceptions figurent dans le Guide de l'employeur - Retenues sur la paie. 1, record 26, French, - r%C3%A9mun%C3%A9ration%20imposable
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1994-10-27
Record 27, English
Record 27, Subject field(s)
- Ecology (General)
- Translation (General)
Record 27, Main entry term, English
- environmentally positive 1, record 27, English, environmentally%20positive
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
The income tax system currently provides accelerated write-offs for energy conservation equipment and pollution abatement equipment. The rate of accelerated write-off for this equipment will be reduced and the range of energy equipment eligible will be expanded to include newer, environmentally positive activities such as electrical energy from geothermal and solar energy and the collection of landfill and digester gas. In addition, the accelerated rate for pollution abatement equipment will not apply to equipment acquired after 1998. 1, record 27, English, - environmentally%20positive
Record 27, Key term(s)
- positive environmentally
Record 27, French
Record 27, Domaine(s)
- Écologie (Généralités)
- Traduction (Généralités)
Record 27, Main entry term, French
- ayant un effet bénéfique pour l'environnement 1, record 27, French, ayant%20un%20effet%20b%C3%A9n%C3%A9fique%20pour%20l%27environnement
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 CONT
Le matériel permettant d'économiser l'énergie ou de lutter contre la pollution donne actuellement droit à un amortissement accéléré. Le taux d'amortissement de ce matériel sera réduit, tandis que la gamme des biens admissibles sera élargie afin d'inclure de nouvelles techniques ayant un effet bénéfique pour l'environnement, comme la production d'électricité à partir de l'énergie géothermique ou de l'énergie solaire, ainsi que la collecte des gaz de décharge et des gaz de digesteur. De plus, le taux d'amortissement accéléré permis pour le matériel de lutte contre la pollution ne s'appliquera plus au matériel acquis après 1998. 1, record 27, French, - ayant%20un%20effet%20b%C3%A9n%C3%A9fique%20pour%20l%27environnement
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1994-09-20
Record 28, English
Record 28, Subject field(s)
- Taxation
Record 28, Main entry term, English
- quarterly income tax instalment
1, record 28, English, quarterly%20income%20tax%20instalment
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 CONT
These measures included maintaining the unemployment insurance benefit rate at 57 per cent after April 1, 1995, modifications to quarterly income tax instalments, and the extension of reductions to certain statutory grants and contributions. 1, record 28, English, - quarterly%20income%20tax%20instalment
Record 28, French
Record 28, Domaine(s)
- Fiscalité
Record 28, Main entry term, French
- acompte provisionnel trimestriel d'impôt sur le revenu
1, record 28, French, acompte%20provisionnel%20trimestriel%20d%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 CONT
Ces mesures comprenaient le maintien du taux des prestations d'assurance-chômage à 57 pour cent après le 1er avril 1995, une modification des acomptes provisionnels trimestriels d'impôt sur le revenu et la prolongation des réductions de certaines subventions et contributions législatives. 1, record 28, French, - acompte%20provisionnel%20trimestriel%20d%27imp%C3%B4t%20sur%20le%20revenu
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1993-06-30
Record 29, English
Record 29, Subject field(s)
- Titles of Documents and Works
Record 29, Main entry term, English
- Income after tax : distributions by size in Canada
1, record 29, English, Income%20after%20tax%20%3A%20distributions%20by%20size%20in%20Canada
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
- Income after tax 1, record 29, English, Income%20after%20tax
correct
Record 29, Textual support, English
Record number: 29, Textual support number: 1 OBS
Statistics Canada annual publication 13-210. 2, record 29, English, - Income%20after%20tax%20%3A%20distributions%20by%20size%20in%20Canada
Record 29, French
Record 29, Domaine(s)
- Titres de documents et d'œuvres
Record 29, Main entry term, French
- Revenu après impôt : répartition selon la taille du revenu au Canada
1, record 29, French, Revenu%20apr%C3%A8s%20imp%C3%B4t%20%3A%20r%C3%A9partition%20selon%20la%20taille%20du%20revenu%20au%20Canada
correct
Record 29, Abbreviations, French
Record 29, Synonyms, French
- Revenu après impôt 1, record 29, French, Revenu%20apr%C3%A8s%20imp%C3%B4t
correct
Record 29, Textual support, French
Record number: 29, Textual support number: 1 OBS
Publication annuelle 13-210 de Statistique Canada. 2, record 29, French, - Revenu%20apr%C3%A8s%20imp%C3%B4t%20%3A%20r%C3%A9partition%20selon%20la%20taille%20du%20revenu%20au%20Canada
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1992-06-30
Record 30, English
Record 30, Subject field(s)
- Titles of Forms
Record 30, Main entry term, English
- Return of Amounts Paid or Credited to Non-Residents of Canada(Under Paragraphs 212(1)(a) to(s) and Subsections 212(2) and(5) of the Income Tax Act)-for taxation years after 1990
1, record 30, English, Return%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20Paragraphs%20212%281%29%28a%29%20to%28s%29%20and%20Subsections%20212%282%29%20and%285%29%20of%20the%20Income%20Tax%20Act%29%2Dfor%20taxation%20years%20after%201990
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 OBS
Form NR4B Summ., Revenue Canada Taxation. 2, record 30, English, - Return%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20Paragraphs%20212%281%29%28a%29%20to%28s%29%20and%20Subsections%20212%282%29%20and%285%29%20of%20the%20Income%20Tax%20Act%29%2Dfor%20taxation%20years%20after%201990
Record 30, French
Record 30, Domaine(s)
- Titres de formulaires administratifs
Record 30, Main entry term, French
- État des sommes payées ou créditées à des non-résidents du Canada (en vertu des alinéas 212(1)(a) à (s) et des paragraphes 212(2) et (5) de la Loi de l'impôt sur le revenu) - pour les années débutant après 1990
1, record 30, French, %C3%89tat%20des%20sommes%20pay%C3%A9es%20ou%20cr%C3%A9dit%C3%A9es%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%28en%20vertu%20des%20alin%C3%A9as%20212%281%29%28a%29%20%C3%A0%20%28s%29%20et%20des%20paragraphes%20212%282%29%20et%20%285%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%29%20%2D%20pour%20les%20ann%C3%A9es%20d%C3%A9butant%20apr%C3%A8s%201990
correct
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 OBS
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1992-06-30
Record 31, English
Record 31, Subject field(s)
- Titles of Forms
Record 31, Main entry term, English
- Statement of Amounts Paid or Credited to Non-Residents of Canada(Under Paragraphs 212(1)(a) to(s) and Subsections 212(2) and(5) of the Income Tax Act)-for taxation years after 1990
1, record 31, English, Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20Paragraphs%20212%281%29%28a%29%20to%28s%29%20and%20Subsections%20212%282%29%20and%285%29%20of%20the%20Income%20Tax%20Act%29%2Dfor%20taxation%20years%20after%201990
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 OBS
Form NR4B Suppl., Revenue Canada Taxation. 2, record 31, English, - Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20Paragraphs%20212%281%29%28a%29%20to%28s%29%20and%20Subsections%20212%282%29%20and%285%29%20of%20the%20Income%20Tax%20Act%29%2Dfor%20taxation%20years%20after%201990
Record 31, French
Record 31, Domaine(s)
- Titres de formulaires administratifs
Record 31, Main entry term, French
- Déclaration des sommes payées ou créditées à des non-résidents du Canada (en vertu des alinéas 212(1)(a) à (s) et des paragraphes 212(2) et (5) de la Loi de l'impôt sur le revenu) - pour les années débutant après 1990
1, record 31, French, D%C3%A9claration%20des%20sommes%20pay%C3%A9es%20ou%20cr%C3%A9dit%C3%A9es%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%28en%20vertu%20des%20alin%C3%A9as%20212%281%29%28a%29%20%C3%A0%20%28s%29%20et%20des%20paragraphes%20212%282%29%20et%20%285%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%29%20%2D%20pour%20les%20ann%C3%A9es%20d%C3%A9butant%20apr%C3%A8s%201990
correct
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record number: 31, Textual support number: 1 OBS
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1982-06-09
Record 32, English
Record 32, Subject field(s)
- Financial and Budgetary Management
- Investment
Record 32, Main entry term, English
- cash reinvestment ratio
1, record 32, English, cash%20reinvestment%20ratio
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 CONT
He or she can find the ratio of cash reinvestment by dividing cash used(increase in gross plant and equipment plus increase in net working capital) by cash generated(after tax income plus depreciation). 1, record 32, English, - cash%20reinvestment%20ratio
Record 32, French
Record 32, Domaine(s)
- Gestion budgétaire et financière
- Investissements et placements
Record 32, Main entry term, French
- taux de réinvestissement des liquidités 1, record 32, French, taux%20de%20r%C3%A9investissement%20des%20liquidit%C3%A9s
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record number: 32, Textual support number: 1 CONT
Il peut calculer le taux de réinvestissement des liquidités en divisant les montants utilisés (accroissement brut des investissements en usines et équipements plus augmentation nette du capital d'exploitation). 1, record 32, French, - taux%20de%20r%C3%A9investissement%20des%20liquidit%C3%A9s
Record 32, Spanish
Record 32, Textual support, Spanish
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