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INCOME AVERAGING [22 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- federal forward averaging tax on elective income
1, record 1, English, federal%20forward%20averaging%20tax%20on%20elective%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 1, English, - federal%20forward%20averaging%20tax%20on%20elective%20income
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt fédéral sur le revenu étalé
1, record 1, French, imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu%20%C3%A9tal%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 1, French, - imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu%20%C3%A9tal%C3%A9
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
Record 2, Main entry term, English
- forward averaging income
1, record 2, English, forward%20averaging%20income
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 2, English, - forward%20averaging%20income
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- montant d'étalement du revenu
1, record 2, French, montant%20d%27%C3%A9talement%20du%20revenu
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 2, French, - montant%20d%27%C3%A9talement%20du%20revenu
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
Record 3, Main entry term, English
- forward averaging
1, record 3, English, forward%20averaging
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- averaging 2, record 3, English, averaging
correct
- averaging of income 2, record 3, English, averaging%20of%20income
correct
- income averaging 3, record 3, English, income%20averaging
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Forward averaging permits a taxpayer to spread certain types of income over a number of future years. 2, record 3, English, - forward%20averaging
Record number: 3, Textual support number: 1 OBS
Source: Income Tax Act, S. 110.4. 4, record 3, English, - forward%20averaging
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- étalement sur les années suivantes
1, record 3, French, %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- étalement du revenu sur les années suivantes 2, record 3, French, %C3%A9talement%20du%20revenu%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
- échelonnement sur les années suivantes 1, record 3, French, %C3%A9chelonnement%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Dispositions des lois fiscales permettant au contribuable d'étaler certains revenus sur un certain nombre d'années d'imposition ultérieures. 1, record 3, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
Record number: 3, Textual support number: 1 OBS
Étalement du revenu est le terme utilisé dans la Loi de l'impôt sur le revenu, article 110.4. 3, record 3, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- prorrateo de rentas
1, record 3, Spanish, prorrateo%20de%20rentas
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- eligible averaging income
1, record 4, English, eligible%20averaging%20income
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 4, English, - eligible%20averaging%20income
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- revenu admissible pour l'étalement
1, record 4, French, revenu%20admissible%20pour%20l%27%C3%A9talement
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 4, French, - revenu%20admissible%20pour%20l%27%C3%A9talement
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2026-01-08
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- forward averaging elective income deduction
1, record 5, English, forward%20averaging%20elective%20income%20deduction
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 5, English, - forward%20averaging%20elective%20income%20deduction
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- déduction pour revenu étalé
1, record 5, French, d%C3%A9duction%20pour%20revenu%20%C3%A9tal%C3%A9
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 5, French, - d%C3%A9duction%20pour%20revenu%20%C3%A9tal%C3%A9
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2015-04-29
Record 6, English
Record 6, Subject field(s)
- Working Practices and Conditions
- Remuneration (Personnel Management)
Record 6, Main entry term, English
- special working arrangement
1, record 6, English, special%20working%20arrangement
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Is, for the purpose of this directive, pre-retirement transition leave and leave with income averaging. 1, record 6, English, - special%20working%20arrangement
Record number: 6, Textual support number: 2 OBS
special working arrangement: term usually used in the plural. 2, record 6, English, - special%20working%20arrangement
Record 6, Key term(s)
- special working arrangements
Record 6, French
Record 6, Domaine(s)
- Régimes et conditions de travail
- Rémunération (Gestion du personnel)
Record 6, Main entry term, French
- modalité de travail spéciale
1, record 6, French, modalit%C3%A9%20de%20travail%20sp%C3%A9ciale
correct
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Dans le contexte de la présente directive, ces ententes désignent le congé de transition préalable à la retraite et le congé avec étalement du revenu. 1, record 6, French, - modalit%C3%A9%20de%20travail%20sp%C3%A9ciale
Record number: 6, Textual support number: 2 OBS
modalité de travail spéciale : terme habituellement utilisé au pluriel. 2, record 6, French, - modalit%C3%A9%20de%20travail%20sp%C3%A9ciale
Record 6, Key term(s)
- modalités de travail spéciales
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2014-05-12
Record 7, English
Record 7, Subject field(s)
- Titles of Forms
- Forms Design
- Employment Benefits
Universal entry(ies) Record 7
Record 7, Main entry term, English
- Application for Leave with Income Averaging
1, record 7, English, Application%20for%20Leave%20with%20Income%20Averaging
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
PWGSC-TPSGC 2720-3: code of a form used at Public Works and Government Services Canada. 1, record 7, English, - Application%20for%20Leave%20with%20Income%20Averaging
Record 7, French
Record 7, Domaine(s)
- Titres de formulaires administratifs
- Imprimés et formules
- Avantages sociaux
Entrée(s) universelle(s) Record 7
Record 7, Main entry term, French
- Demande de congé avec étalement du revenu
1, record 7, French, Demande%20de%20cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
correct, feminine noun, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
PWGSC-TPSGC 2720-3: code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 7, French, - Demande%20de%20cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2010-09-20
Record 8, English
Record 8, Subject field(s)
- Employment Benefits
- Remuneration (Personnel Management)
- Federal Administration
Record 8, Main entry term, English
- leave with income averaging
1, record 8, English, leave%20with%20income%20averaging
correct
Record 8, Abbreviations, English
- LIA 2, record 8, English, LIA
correct
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
This measure applies to employees in all departments interested in continuous leave without pay from work of up to three months. Employees would be able to take a leave without pay of up to three months, and have their reduced income spread out over the year so they continue to receive a cheque while on leave. Although their pay would be reduced, their pension and benefits coverage would still be based on their full-time salary. 3, record 8, English, - leave%20with%20income%20averaging
Record 8, French
Record 8, Domaine(s)
- Avantages sociaux
- Rémunération (Gestion du personnel)
- Administration fédérale
Record 8, Main entry term, French
- congé avec étalement du revenu
1, record 8, French, cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
correct, masculine noun
Record 8, Abbreviations, French
- CER 2, record 8, French, CER
correct, masculine noun
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Cette mesure s'applique aux employés de tous les ministères qui sont intéressés à prendre un congé continu sans solde de trois mois au maximum. Leur réduction de salaire serait étalonnée sur l'année, de façon à ce qu'ils puissent toucher un salaire pendant leur congé. Quoique leur paye serait réduite, ils continueraient de bénéficier des régimes de pension et d'assurance en fonction de leur salaire à plein temps. 3, record 8, French, - cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2009-03-26
Record 9, English
Record 9, Subject field(s)
- Accounting
- Pensions and Annuities
Record 9, Main entry term, English
- transfer assets
1, record 9, English, transfer%20assets
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
"transfer assets" means, in reference to a pension plan, the total of any cash balances in the plan, any accrued and receivable income items in the plan and(a) the market value of investments held by the plan, or(b) a value related to the market value of investments held by the plan by means of an averaging method that stabilizes short-term fluctuations of market values over a period of not more than five years, determined as of a given date. 1, record 9, English, - transfer%20assets
Record 9, French
Record 9, Domaine(s)
- Comptabilité
- Pensions et rentes
Record 9, Main entry term, French
- actifs de transfert
1, record 9, French, actifs%20de%20transfert
correct, masculine noun, plural
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
«actifs de transfert» désigne, relativement à un régime de pension, la somme de tous soldes en espèces du régime, de tous articles de revenu accumulés et recevables du régime et a) la valeur marchande des placements du régime, ou b) une valeur relative à la valeur marchande des placements du régime au moyen d'une méthode du coût moyen qui stabilise les fluctuations à court-terme de valeurs marchandes sur une période d'au plus cinq ans, déterminée à une certaine date. 1, record 9, French, - actifs%20de%20transfert
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2008-02-04
Record 10, English
Record 10, Subject field(s)
- Titles of Forms
- Business and Administrative Documents
Record 10, Main entry term, English
- Application for Leave with Income Averaging
1, record 10, English, Application%20for%20Leave%20with%20Income%20Averaging
correct, Canada
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Treasury Board of Canada Secretariat form number TBS/SCT 325-10e. 1, record 10, English, - Application%20for%20Leave%20with%20Income%20Averaging
Record 10, French
Record 10, Domaine(s)
- Titres de formulaires administratifs
- Écrits commerciaux et administratifs
Record 10, Main entry term, French
- Demande de congé avec étalement du revenu
1, record 10, French, Demande%20de%20cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
correct, feminine noun, Canada
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Secrétariat du Conseil du Trésor du Canada, formulaire numéro TBS/SCT 325-10f. 1, record 10, French, - Demande%20de%20cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2008-02-04
Record 11, English
Record 11, Subject field(s)
- Titles of Monographs
- Personnel Management (General)
Record 11, Main entry term, English
- Questions and Answers on the Treasury Board of Canada Secretariat Policy on Leave with Income Averaging
1, record 11, English, Questions%20and%20Answers%20on%20the%20Treasury%20Board%20of%20Canada%20Secretariat%20Policy%20on%20Leave%20with%20Income%20Averaging
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
Treasury Board of Canada Secretariat, Human Resources. 1, record 11, English, - Questions%20and%20Answers%20on%20the%20Treasury%20Board%20of%20Canada%20Secretariat%20Policy%20on%20Leave%20with%20Income%20Averaging
Record 11, French
Record 11, Domaine(s)
- Titres de monographies
- Gestion du personnel (Généralités)
Record 11, Main entry term, French
- Questions et réponses sur la Politique sur les congés avec étalement du revenu du Secrétariat du Conseil du Trésor du Canada
1, record 11, French, Questions%20et%20r%C3%A9ponses%20sur%20la%20Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu%20du%20Secr%C3%A9tariat%20du%20Conseil%20du%20Tr%C3%A9sor%20du%20Canada
correct, feminine noun, plural
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Secrétariat du Conseil du Trésor du Canada, Ressources humaines. 1, record 11, French, - Questions%20et%20r%C3%A9ponses%20sur%20la%20Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu%20du%20Secr%C3%A9tariat%20du%20Conseil%20du%20Tr%C3%A9sor%20du%20Canada
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2007-03-21
Record 12, English
Record 12, Subject field(s)
- Taxation
Record 12, Main entry term, English
- general averaging
1, record 12, English, general%20averaging
correct
Record 12, Abbreviations, English
- G.AV. 2, record 12, English, G%2EAV%2E
correct
Record 12, Synonyms, English
- general averaging of income 2, record 12, English, general%20averaging%20of%20income
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
General averaging permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. 3, record 12, English, - general%20averaging
Record 12, French
Record 12, Domaine(s)
- Fiscalité
Record 12, Main entry term, French
- étalement général
1, record 12, French, %C3%A9talement%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- établissement de la moyenne générale 2, record 12, French, %C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
correct, masculine noun
- établissement de la moyenne générale du revenu 3, record 12, French, %C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale%20du%20revenu
correct, masculine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Dispositions des lois fiscales permettant au contribuable dont le revenu imposable excède un certain seuil de calculer d'une façon particulière les impôts à payer sur l'excédent. 1, record 12, French, - %C3%A9talement%20g%C3%A9n%C3%A9ral
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2003-10-28
Record 13, English
Record 13, Subject field(s)
- Titles of Monographs
- Employment Benefits
- Remuneration (Personnel Management)
- Working Practices and Conditions
Record 13, Main entry term, English
- Leave with Income Averaging Policy
1, record 13, English, Leave%20with%20Income%20Averaging%20Policy
correct, Canada
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
Treasury Board of Canada Secretariat (TBS). This policy is effective as of February 1, 1999. 1, record 13, English, - Leave%20with%20Income%20Averaging%20Policy
Record 13, Key term(s)
- LIAP
- LWIAP
Record 13, French
Record 13, Domaine(s)
- Titres de monographies
- Avantages sociaux
- Rémunération (Gestion du personnel)
- Régimes et conditions de travail
Record 13, Main entry term, French
- Politique sur les congés avec étalement du revenu
1, record 13, French, Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu
correct, feminine noun, Canada
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 OBS
Secrétariat du Conseil du Trésor du Canada (SCT). Cette politique entre en vigueur le 1er février 1999. 1, record 13, French, - Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu
Record 13, Key term(s)
- PCER
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2000-06-07
Record 14, English
Record 14, Subject field(s)
- Titles of Federal Government Programs (Canadian)
Record 14, Main entry term, English
- Leave With Income Averaging
1, record 14, English, Leave%20With%20Income%20Averaging
correct, Canada
Record 14, Abbreviations, English
- LIA 2, record 14, English, LIA
correct, Canada
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Leave with Income Averaging is a new leave program which allows employees to reduce the number of weeks they work in a specific 12-month period by taking leave without pay for between 5 weeks and 3 monts. 1, record 14, English, - Leave%20With%20Income%20Averaging
Record number: 14, Textual support number: 2 OBS
New program introduced in the 1995 federal budget. 1, record 14, English, - Leave%20With%20Income%20Averaging
Record 14, French
Record 14, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
Record 14, Main entry term, French
- Congé avec étalement du revenu
1, record 14, French, Cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
correct, Canada
Record 14, Abbreviations, French
- CER 2, record 14, French, CER
correct, Canada
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
Le congé avec étalement du revenu est un nouveau programme de congé qui permettra aux employés de réduire le nombre de semaines qu'ils travailleront au cours d'une période de douze mois donnée en prenant un congé non rémunéré d'une durée de 5 semaines à 3 mois. 1, record 14, French, - Cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
Record number: 14, Textual support number: 2 OBS
Nouveau programme de congé instauré dans le budget fédéral de 1995. 1, record 14, French, - Cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1997-06-18
Record 15, English
Record 15, Subject field(s)
- Taxation
Record 15, Main entry term, English
- averaging
1, record 15, English, averaging
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year. 2, record 15, English, - averaging
Record number: 15, Textual support number: 1 OBS
"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years. 2, record 15, English, - averaging
Record 15, French
Record 15, Domaine(s)
- Fiscalité
Record 15, Main entry term, French
- étalement
1, record 15, French, %C3%A9talement
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- échelonnement 1, record 15, French, %C3%A9chelonnement
correct, masculine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années. 1, record 15, French, - %C3%A9talement
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1994-10-19
Record 16, English
Record 16, Subject field(s)
- Labour and Employment
Record 16, Main entry term, English
- seasonal leave with income averaging 1, record 16, English, seasonal%20leave%20with%20income%20averaging
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, French
Record 16, Domaine(s)
- Travail et emploi
Record 16, Main entry term, French
- congé saisonnier avec étalement du revenu
1, record 16, French, cong%C3%A9%20saisonnier%20avec%20%C3%A9talement%20du%20revenu
masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1988-08-01
Record 17, English
Record 17, Subject field(s)
- Taxation
Record 17, Main entry term, English
- general averaging income
1, record 17, English, general%20averaging%20income
correct
Record 17, Abbreviations, English
- GAI 1, record 17, English, GAI
correct
Record 17, Synonyms, English
Record 17, Textual support, English
Record 17, French
Record 17, Domaine(s)
- Fiscalité
Record 17, Main entry term, French
- revenu pour l'établissement de la moyenne générale
1, record 17, French, revenu%20pour%20l%27%C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
correct, masculine noun
Record 17, Abbreviations, French
- REMG 1, record 17, French, REMG
correct, masculine noun
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Abréviation officielle de l'Impôt. 1, record 17, French, - revenu%20pour%20l%27%C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1988-02-22
Record 18, English
Record 18, Subject field(s)
- Taxation
- Annuities (Insurance)
Record 18, Main entry term, English
- income averaging annuity
1, record 18, English, income%20averaging%20annuity
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
- averaging annuity 2, record 18, English, averaging%20annuity
correct
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
In addition, the following sources of income cannot be included as part of the $1, 000 exemption :... some types of annuity payments from income averaging annuities, registered retirement savings plans, registered retirement income funds, deferred profit sharing plans... 1, record 18, English, - income%20averaging%20annuity
Record 18, Key term(s)
- forward averaging annuity
Record 18, French
Record 18, Domaine(s)
- Fiscalité
- Rentes (Assurances)
Record 18, Main entry term, French
- rente à versements invariables
1, record 18, French, rente%20%C3%A0%20versements%20invariables
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- rente d'étalement 2, record 18, French, rente%20d%27%C3%A9talement
correct, feminine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
De plus, les sources de revenu suivantes ne peuvent entrer dans l'exemption de 1 000 $ : (...) certaines catégories de rentes annuelles versées en vertu de contrats de rentes à versements invariables, de régimes enregistrés d'épargne-retraite, de fonds enregistrés de revenu de retraite, de régimes de participation différée aux bénéfices (...) 1, record 18, French, - rente%20%C3%A0%20versements%20invariables
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1987-09-11
Record 19, English
Record 19, Subject field(s)
- Taxation
Record 19, Main entry term, English
- general income averaging option 1, record 19, English, general%20income%20averaging%20option
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, French
Record 19, Domaine(s)
- Fiscalité
Record 19, Main entry term, French
- option concernant l'étalement du revenu
1, record 19, French, option%20concernant%20l%27%C3%A9talement%20du%20revenu
feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1985-09-20
Record 20, English
Record 20, Subject field(s)
- Titles of Laws and Regulations
Record 20, Main entry term, English
- Pioneer Trust Payment Continuation Act
1, record 20, English, Pioneer%20Trust%20Payment%20Continuation%20Act
correct, Canada
Record 20, Abbreviations, English
Record 20, Synonyms, English
- An Act to provide for the continuation of payments under certain guaranteed income averaging certificates issued by the Pioneer Trust Company 1, record 20, English, An%20Act%20to%20provide%20for%20the%20continuation%20of%20payments%20under%20certain%20guaranteed%20income%20averaging%20certificates%20issued%20by%20the%20Pioneer%20Trust%20Company
correct, Canada
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
S.C. 1985, c.15. 2, record 20, English, - Pioneer%20Trust%20Payment%20Continuation%20Act
Record 20, French
Record 20, Domaine(s)
- Titres de lois et de règlements
Record 20, Main entry term, French
- Loi sur la continuation des paiements de Pioneer Trust
1, record 20, French, Loi%20sur%20la%20continuation%20des%20paiements%20de%20Pioneer%20Trust
correct, Canada
Record 20, Abbreviations, French
Record 20, Synonyms, French
- Loi visant la continuation des paiements prévus par certains certificats garantis à versements invariables délivrés par la compagnie Pioneer Trust 1, record 20, French, Loi%20visant%20la%20continuation%20des%20paiements%20pr%C3%A9vus%20par%20certains%20certificats%20garantis%20%C3%A0%20versements%20invariables%20d%C3%A9livr%C3%A9s%20par%20la%20compagnie%20Pioneer%20Trust
correct, Canada
Record 20, Textual support, French
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1985-02-26
Record 21, English
Record 21, Subject field(s)
- Finance
Record 21, Main entry term, English
- general averaging income code 1, record 21, English, general%20averaging%20income%20code
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record 21, French
Record 21, Domaine(s)
- Finances
Record 21, Main entry term, French
- code du revenu pour l'établissement de la moyenne générale 1, record 21, French, code%20du%20revenu%20pour%20l%27%C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
Indique si l'année donnée peut ou ne peut pas compter dans l'établissement de la moyenne générale et la raison. 1, record 21, French, - code%20du%20revenu%20pour%20l%27%C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1976-06-19
Record 22, English
Record 22, Subject field(s)
- Personnel Management
Record 22, Main entry term, English
- Income averaging contract 1, record 22, English, Income%20averaging%20contract
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, French
Record 22, Domaine(s)
- Gestion du personnel
Record 22, Main entry term, French
- Contrat d'étalement du revenu 1, record 22, French, Contrat%20d%27%C3%A9talement%20du%20revenu
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record 22, Spanish
Record 22, Textual support, Spanish
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