TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Transfer of income from higher levels of economic class to those less favoured, by means of fiscal instruments or public measures (inheritance taxes, progressive income tax, income policies, etc.).  3, record 1, English, - redistribution%20of%20income

Record number: 1, Textual support number: 1 CONT

In connection with welfare programs of the government, mention should be made of the fact that various redistributions of income among citizens are accomplished by the form in which the government allocates the burden of the taxes it levies on different groups and classes.  4, record 1, English, - redistribution%20of%20income

Record number: 1, Textual support number: 1 OBS

income redistribution : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 1, English, - redistribution%20of%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Transfert du revenu des classes de plus haut niveau économique à celles plus favorisées, par le biais des instruments fiscaux ou des mesures à caractère public (impôt sur les successions, progressivité de l'impôt sur le revenu, politique sur les revenus, etc.).  3, record 1, French, - redistribution%20du%20revenu

Record number: 1, Textual support number: 1 OBS

redistribution du revenu : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 1, French, - redistribution%20du%20revenu

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Transferencia de renta de las clases de mayor nivel económico a las menos favorecidas, a través de instrumentos fiscales o medidas de carácter público (impuesto de sucesiones, progresividad en el impuesto sobre la renta, política de rentas, etc.).  2, record 1, Spanish, - redistribuci%C3%B3n%20de%20la%20renta

Record number: 1, Textual support number: 1 OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - redistribuci%C3%B3n%20de%20la%20renta

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

payroll taxes : Taxes based upon wages and salaries of employees and upon net business income of self-employed individuals.  3, record 2, English, - payroll%20tax

Record number: 2, Textual support number: 1 CONT

The two federal payroll taxes are (1) social security, which is imposed upon employees and employers equally and also upon self-employed individuals, and (2) the unemployment tax ...  3, record 2, English, - payroll%20tax

Record number: 2, Textual support number: 2 CONT

In addition to wages, employers have other costs associated with payrolls, such as payroll taxes and employee fringe benefits ... The employer must match the employees’ CPP [Canada Pension Plan] and UIC [Unemployment insurance] contributions.  4, record 2, English, - payroll%20tax

Record number: 2, Textual support number: 1 OBS

payroll tax; social security tax: terms generally used in the plural.  5, record 2, English, - payroll%20tax

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

cotisations sociales : Charges obligatoires afférentes aux salaires dont l'entité doit assumer la responsibilité en raison des exigences imposées par les lois en matière de sécurité sociale.  2, record 2, French, - cotisation%20sociale

Record number: 2, Textual support number: 1 OBS

cotisation sociale; prélèvement social; impôt sur la masse salariale; charge sociale : termes habituellement utilisés au pluriel.  3, record 2, French, - cotisation%20sociale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Impuesto que grava la cuenta de salarios de un empleador.  2, record 2, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record number: 2, Textual support number: 1 CONT

Un impuesto sobre la nómina está en función del volumen de los salarios pagados por la empresa.  3, record 2, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The amount of the net(operating) loss for a given year of an individual, corporation, or other taxpayer carrying on a business, subject to certain adjustments, that may be deducted from the net income of three preceding years.  4, record 3, English, - carryback

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Action de constater rétroactivement un produit, une charge, un profit ou une perte dans l'état des résultats (ou compte de résultat) d'un certain nombre d'exercices passés.  2, record 3, French, - report%20r%C3%A9trospectif

Record number: 3, Textual support number: 1 CONT

Crédit d'impôt provincial pour capital de risque pour report sur une année antérieure dans une déclaration préfaillite.  5, record 3, French, - report%20r%C3%A9trospectif

Record number: 3, Textual support number: 1 OBS

La notion de report en arrière ne s'applique le plus souvent que dans le cas du report de pertes permis par le fisc.  2, record 3, French, - report%20r%C3%A9trospectif

Record number: 3, Textual support number: 2 OBS

Lorsqu'il s'agit du report d'une déduction, on dit "application à une année antérieure".  6, record 3, French, - report%20r%C3%A9trospectif

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

Traslado de pérdidas a ejercicios anteriores.  1, record 3, Spanish, - traslado%20a%20ejercicios%20anteriores

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 125.  2, record 4, English, - non%2Dqualifying%20business%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 125.  3, record 4, French, - revenu%20d%27entreprise%20non%20admissible

Record 4,  Textual support,  Spanish

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, - federal%20foreign%20tax%20credit

Record number: 5, Textual support number: 1 PHR

Federal foreign business income tax credit.  3, record 5, English, - federal%20foreign%20tax%20credit

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, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 5, Textual support number: 1 PHR

Crédit fédéral pour impôt étranger sur le revenu d'entreprise.  3, record 5, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - self%2Demployment%20income

Record number: 6, 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 6, English, - self%2Demployment%20income

Record number: 6, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 6, English, - self%2Demployment%20income

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 6, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 6, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Employment income is taxed on a "gross receipt basis" which means that the taxpayer cannot deduct for tax purposes all the related costs he incurs in earning the income as a business does.  6, record 7, English, - employment%20income

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source :Income Tax Act, S. 110. 6(3).  3, record 8, English, - capital%20gains%20deduction

Record number: 8, Textual support number: 1 OBS

capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999.  4, record 8, English, - capital%20gains%20deduction

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année.  2, record 8, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 8, Textual support number: 1 CONT

Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite.  3, record 8, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 8, Textual support number: 1 OBS

Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3).  3, record 8, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 8, Textual support number: 2 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  4, record 8, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The operating earnings of a business, after the deduction of operating expenses. Net earnings may be measured before the deduction of income taxes, or after taxes.  1, record 9, English, - net%20earnings

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A term used in income tax legislation; broadly, income from the rendering of personal services, carrying on of business or rental of property.  2, record 10, English, - earned%20income

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Somme constituée de toute rémunération qu'un particulier tire d'un emploi, des bénéfices qu'il tire d'entreprises et de tout revenu que lui procurent la location de biens et la prestation de services.  2, record 10, French, - revenu%20gagn%C3%A9

Record number: 10, Textual support number: 1 OBS

Au Canada, le revenu gagné d'une année d'imposition sert à déterminer le montant qu'un contribuable peut verser l'année suivante dans un régime enregistré d'épargne-retraite.  2, record 10, French, - revenu%20gagn%C3%A9

Record number: 10, Textual support number: 2 OBS

Les lois fiscales font entrer divers autres éléments dans cette définition et en excluent également certains élements particuliers.  2, record 10, French, - revenu%20gagn%C3%A9

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 OBS

Ingreso proveniente del trabajo.  2, record 10, Spanish, - ingreso%20ganado

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Rental income can be either income from property or income from business. Income from rental operations is usually income from property.  2, record 11, English, - rental%20income

Record number: 11, Textual support number: 1 OBS

Gross or net. On a T1 return. Term extracted from the Taxation Operations Manual 40 (10) 0-H of Revenue Canada, 2-1999.  3, record 11, English, - rental%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Un revenu de location peut provenir d'un bien ou d'une entreprise. Les revenus provenant d'activités de location sont habituellement des revenus tirés de biens.  3, record 11, French, - revenu%20de%20location

Record number: 11, Textual support number: 1 OBS

Revenu de location, revenu locatif : termes habituellement utilisés au pluriel. Revenus de location, bruts ou nets : termes tirés de la déclaration T1 au niveau fédéral et du Manuel des Opérations de l'impôt (MOI-40 (10) 0-H).  4, record 11, French, - revenu%20de%20location

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A cost you incur for the sole purpose of earning business income.  2, record 12, English, - business%20expense

Record number: 12, Textual support number: 1 CONT

Business expenses can be deducted for tax purposes. Personal, living, or other expenses not related to the business cannot be deducted for tax purposes.  2, record 12, English, - business%20expense

Record number: 12, Textual support number: 1 OBS

business expense: term usually used in the plural.  3, record 12, English, - business%20expense

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Coûts qui sont raisonnables selon le genre d'entreprise, et qui sont engagés dans le but de gagner un revenu.  2, record 12, French, - d%C3%A9pense%20d%27entreprise

Record number: 12, Textual support number: 1 CONT

Les dépenses d'entreprise peuvent être déduites aux fins de l'impôt [...] les dépenses personnelles, les frais de subsistance ou d'autres dépenses non liées à l'exploitation de l'entreprise - ne peuvent pas être déduites.  2, record 12, French, - d%C3%A9pense%20d%27entreprise

Record number: 12, Textual support number: 1 OBS

dépense d'entreprise : terme habituellement utilisé au pluriel.  3, record 12, French, - d%C3%A9pense%20d%27entreprise

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 OBS

gasto de explotación: término que normalmente se utiliza en el plural.  2, record 12, Spanish, - gasto%20de%20explotaci%C3%B3n

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The business number(BN) has 15 digits : nine numbers to identify the business, plus two letters and four numbers to identify the program and each account. The system includes major types of Canada Revenue Agency and Canada Border Services Agency programs that many businesses may be registered for : GST, payroll deductions, corporate income tax and import/export...  3, record 13, English, - business%20number

Record number: 13, Textual support number: 1 OBS

The use of the business number (BN) as the standard identifier is gradually being expanded to all federal business programs.  4, record 13, English, - business%20number

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le numéro d'entreprise (NE) se compose de 15 caractères : un numéro d'identification de neuf chiffres, qui désigne l'entreprise, suivi de deux lettres et de quatre chiffres désignant le programme et chaque compte. Le système comprend maintenant les principaux programmes de l'Agence du revenu du Canada et l'Agence des services frontaliers du Canada auxquels de nombreuses entreprises peuvent s'inscrire, soit : TPS, retenues sur la paie, impôt sur le revenu des sociétés, importations-exportations [...]  3, record 13, French, - num%C3%A9ro%20d%27entreprise

Record number: 13, Textual support number: 1 OBS

L'utilisation du numéro d'entreprise (NE) en tant qu'identificateur standard s'appliquera progressivement à tous les programmes d'entreprise fédéraux.  4, record 13, French, - num%C3%A9ro%20d%27entreprise

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 CONT

El número de entidad comercial de Australia (ABN) y el número de empresa de Australia (ACN) identifican de forma exclusiva a las empresas dentro de ese país.  1, record 13, Spanish, - n%C3%BAmero%20de%20empresa

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit...  2, record 14, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada.  1, record 14, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 14,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

[The] residential property flipping rule [ensures] profits from flipping properties are fully taxed[. ] Any person who sells a residential property they have held for less than 12 months would be fully taxed on their profits as business income.  2, record 16, English, - residential%20property%20flipping%20rule

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Règle sur les reventes précipitées de biens immobiliers résidentiels. Les profits découlant des reventes précipitées de biens immobiliers résidentiels sont entièrement imposables comme revenu tiré d’une entreprise, ce qui veut dire qu'ils ne sont pas admissibles au taux d'inclusion des gains en capital de 50 % ou de l'exemption pour résidence principale.  2, record 16, French, - r%C3%A8gle%20sur%20les%20reventes%20pr%C3%A9cipit%C3%A9es%20de%20biens%20immobiliers%20r%C3%A9sidentiels

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

The Nunavut Development Corporation is a Territorial corporation of the Government of Nunavut enabled by the Nunavut Development Corporation Act. [The Nunavut Development Corporation makes] equity investments in target Nunavut economic sectors that help create employment and income opportunities for residents and grow Nunavut business with an emphasis on investing in Nunavut's smaller communities.  2, record 17, English, - Nunavut%20Development%20Corporation

Record number: 17, Textual support number: 2 OBS

Nunavut Development Corporation: designation used in the Nunavut Development Corporation Act.  3, record 17, English, - Nunavut%20Development%20Corporation

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

La Corporation de développement du Nunavut investit directement dans des entreprises d'affaires ou les exploite conformément aux objectifs économiques du Gouvernement au moyen de placements, de prêts et de subventions pour créer de l'emploi et des possibilités de revenus pour les Nunavummiut, principalement dans les petites collectivités.  3, record 17, French, - Corporation%20de%20d%C3%A9veloppement%20du%20Nunavut

Record number: 17, Textual support number: 2 OBS

Société de développement du Nunavut : désignation employée dans la Loi sur la société de développement du Nunavut.  4, record 17, French, - Corporation%20de%20d%C3%A9veloppement%20du%20Nunavut

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Farm family income(FFI) is after the further deduction of the costs of hired labour, interest paid and rent paid and is the return to the farmer for the use of his own labour, own land and own capital; it represents the amount generated by the farm business that is available for consumption, investment and saving.  2, record 18, English, - farm%20family%20income

Record number: 18, Textual support number: 1 OBS

farm family income; income of farm family: designations approved by the Terminology Committee of Agriculture and Agri-Food Canada.  3, record 18, English, - farm%20family%20income

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

revenu de famille d'exploitants agricoles; revenu de famille d'agriculteurs; revenu familial agricole : désignations approuvées par le Comité de terminologie d'Agriculture et Agroalimentaire Canada.  4, record 18, French, - revenu%20de%20famille%20d%27exploitants%20agricoles

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Human Resources and Skills Development Canada. The program objectives are : to provide unemployed Employment Insurance eligible individuals with income and entrepreneurial support while they develop and implement their business plan; and to assist unemployed Employment Insurance eligible individuals to prepare for, obtain and maintain employment resulting in savings to the Employment Insurance Account.  3, record 19, English, - Self%2DEmployment

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Ressources humaines et Développement des compétences Canada. Les objectifs du programme sont : fournir aux personnes en chômage admissibles à l'assurance-emploi un soutien au revenu et à l'entrepreneuriat pendant qu'elles élaborent et mettent en œuvre leur plan d'affaires; Aider les personnes à se préparer à occuper un emploi, à en trouver un et à le conserver, ce qui entraînera des économies au Compte d'assurance-emploi.  3, record 19, French, - Aide%20au%20travail%20ind%C3%A9pendant

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Total amount of remuneration earned during a financial year by the possessors of production factors (land, labour, capital, business risk). The equivalent to net national product at factor cost.  2, record 20, English, - national%20income

Record number: 20, Textual support number: 1 OBS

It consists of wages, interest and dividends, rent, profits, etc.  3, record 20, English, - national%20income

Record number: 20, Textual support number: 2 OBS

national income : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 20, English, - national%20income

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Ensemble des revenus des facteurs de production (terre, main d'œuvre, capital) pendant un exercice. Équivaut au produit national net au coût des facteurs.  2, record 20, French, - revenu%20national

Record number: 20, Textual support number: 1 OBS

Ces revenus proviennent des salaires, intérêts et dividendes, profits des sociétés, revenus fonciers et immobiliers, etc.  2, record 20, French, - revenu%20national

Record number: 20, Textual support number: 2 OBS

revenu national : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 20, French, - revenu%20national

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Conjunto de retribuciones pagadas en el ejercicio a los poseedores de los factores productivos (tierra, trabajo, capital y riesgo empresarial). Equivale al producto nacional neto al coste de los factores.  3, record 20, Spanish, - renta%20nacional

Record number: 20, Textual support number: 1 OBS

renta nacional: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 20, Spanish, - renta%20nacional

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

... help farm families find new ways of improving their farm income situation by helping them identify and pursue opportunities in three areas : a) diversification or expansion, b) development of new skills for new employment, or c) creation of a new business.  1, record 21, English, - Farm%20Families%20Opportunities%20Initiative

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

[...] pour aider les familles agricoles à trouver de nouvelles façons d'améliorer la situation financière de leur ferme en les aidant à cerner et à exploiter les possibilités dans les trois domaines suivants : a) diversification ou expansion; b) développement de nouvelles compétences pour occuper de nouveaux emplois; c) création d'une nouvelle entreprise.  1, record 21, French, - Initiative%20d%27aide%20aux%20familles%20d%27agriculteurs

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Source for "in the ordinary course of a business" :Income Tax Act, S. 67. 1(2).  3, record 22, English, - in%20the%20ordinary%20course%20of%20a%20business

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 67.1(2).  3, record 22, French, - dans%20le%20cours%20normal%20des%20activit%C3%A9s%20d%27une%20entreprise

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Over-integration made it more advantageous for taxpayers to claim that any small amount of corporate activity constituted "active business income".  1, record 23, English, - over%2Dintegration

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

If many monopolists entered the industry, with all keeping their price too high but with total business so divided up among them that none ends up making any exorbitant monopoly profit. Then the evil effect on the income distribution would not exist, but the resulting wasteful pattern of overcapacity in the industry and too high price could persist until doomsday.  3, record 24, English, - overcapacity

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

The measure extends the definition of split income to include income from a business or property that is paid or allocated to a minor child from a partnership or trust where a person related to the child is engaged in the activities of the partnership or trust to earn that income.  2, record 25, English, - split%20income

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Cette mesure étend la définition de «revenu fractionné» afin d'inclure le revenu provenant d'une entreprise ou de biens qui est versé ou attribué à un mineur par une société de personnes ou une fiducie, lorsqu'une personne liée au mineur prend une part active à l'activité de la société de personnes ou de la fiducie afin de tirer ce revenu.  2, record 25, French, - revenu%20fractionn%C3%A9

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

In conjunction with the proposed reduction in the small business tax rate, Budget 2015 also proposes to adjust the gross-up factor and DTC [dividend tax credit] rate applicable to non-eligible dividends(generally dividends distributed from corporate income taxed at the small business tax rate).  1, record 26, English, - non%2Deligible%20dividend

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Parallèlement à la baisse du taux d’imposition des petites entreprises, le budget de 2015 propose également de rajuster le facteur de majoration et le taux du CID [crédit d'impôt pour les dividendes] qui s’appliquent aux dividendes non déterminés (s’agissant généralement de dividendes distribués à partir des bénéfices qui sont imposés au taux d’imposition des petites entreprises).  1, record 26, French, - dividende%20non%20d%C3%A9termin%C3%A9

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs.  1, record 27, English, - territorial%20statutory%20corporate%20income%20tax%20rate

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises.  1, record 27, French, - taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs.  1, record 28, English, - federal%20statutory%20corporate%20income%20tax%20rate

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises.  1, record 28, French, - taux%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs.  1, record 29, English, - provincial%20statutory%20corporate%20income%20tax%20rate

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises.  1, record 29, French, - taux%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

... income earned from the active conduct of a business...  4, record 30, English, - active%20business%20income

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Bénéfice directement attribuable à une entreprise exploitée activement et produits accessoires provenant d'actifs que cette entreprise utilise.  1, record 30, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement

Record number: 30, Textual support number: 1 OBS

revenu provenant d'une entreprise exploitée activement : L'expression [...] est celle qu'utilise la législation fiscale canadienne. L'utilisation du mot «revenu» dans cette expression, là où l'on aurait attendu le mot «bénéfice», est critiquable.  1, record 30, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The small business tax rate, which was reduced to 11 per cent in 2008, generally applies to the first $500, 000 per year of qualifying active business income.  1, record 31, English, - small%20business%20tax%20rate

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Le taux d'imposition des petites entreprises, qui a été abaissé à 11 % en 2008, s'applique généralement à la première tranche de 500 000 $ par année des revenus admissibles d'une entreprise exploitée activement.  1, record 31, French, - taux%20d%27imposition%20des%20petites%20entreprises

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction.  1, record 32, English, - passive%20business%20income

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 32, French, - revenu%20hors%20exploitation

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... if your business is temporarily interrupted as a result of an insured loss, coverage is to provide for actual income loss during a specified restoration period.  1, record 33, English, - actual%20income%20loss

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

With these external factors, we must combine the internal factors that cause any initial change in investment to be amplified... as people who are given work in the capital goods industries respend part of their new income on consumption goods and as an air of optimism begins to pervade the business community...  1, record 34, English, - internal%20factor

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

The formula [a formula set out in the agreement and which varies from business to business] allocates income and expenses and results in an adjusted gross profits figure which is divided equally or on some other basis between the company and the manager.  1, record 35, English, - adjusted%20gross%20profit

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

An account within any fund established to finance(1) state activities of a business or commercial nature or(2) the operation of an intra governmental service agency or enterprise, which generates receipts(income) from the sale of commodities or services. Such receipts are available for the continuing operation of the activity or enterprise.  4, record 36, English, - revolving%20fund%20account

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A method of determining the economic value of a business by calculating the net present value of its predicted future net income.  2, record 37, English, - capitalization%20of%20earnings

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Mode de détermination de la valeur économique d'une entreprise, qui consiste à calculer la valeur actualisée de ses bénéfices futurs.  1, record 37, French, - actualisation%20des%20b%C3%A9n%C3%A9fices

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A person who has completed a program of study at a university and has received a degree attesting to this fact.  3, record 38, English, - university%20graduate

Record number: 38, Textual support number: 1 CONT

The MBA [Master of business administration] program enables the degree holder to provide organizations with a business management skill set such that it raises the competitiveness of the entity and leads not only to a comparative advantage but retains higher skilled and thus higher income jobs within the province.  4, record 38, English, - university%20graduate

Record number: 38, Textual support number: 1 PHR

bachelor’s, master’s, doctorate, honorary degree holder.  5, record 38, English, - university%20graduate

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Personne qui a terminé un programme d'études universitaires et qui a reçu un grade.  3, record 38, French, - dipl%C3%B4m%C3%A9%20universitaire

Record number: 38, Textual support number: 1 CONT

L’AUCC [Association des universités et collèges du Canada] soutient depuis longtemps que les diplômés universitaires gagnent en moyenne au cours de leur vie un million de dollars de plus que les diplômés du secondaire. Des déclarations semblables ont été faites aux États-Unis, sauf que dans ce pays, les coûts croissants de l’éducation ont grugé la valeur nette du diplôme.  4, record 38, French, - dipl%C3%B4m%C3%A9%20universitaire

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

The increase over a period of time in the production of goods and services.  3, record 39, English, - economic%20growth

Record number: 39, Textual support number: 1 OBS

Economic growth is usually measured as the percentage increase in "gross domestic product" over a specified period of time, after adjusting for inflation; since population is constantly changing, a more precise measure is the rate of growth of real per capita income... The main sources of economic growth are consumer spending, residential investment, business investment, government spending on goods and services, government investment, exports, and increases in inventories.  3, record 39, English, - economic%20growth

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Processus complexe d'évolution en longue durée, qui se manifeste par un accroissement des dimensions caractéristiques de l'économie et par une transformation des structures de la société.  3, record 39, French, - croissance%20%C3%A9conomique

Record number: 39, Textual support number: 1 OBS

L'indicateur le plus couramment utilisé pour mesurer la croissance est le «produit intérieur brut» ou le «produit national brut». En vue d'éliminer l'effet des variations de prix, ce produit est exprimé en termes réels, c'est-à-dire en «prix constants». [...] Toute croissance comporte un coût et des profits. Elle n'atteint son but que si ce coût et ces profits sont répartis entre les membres de la collectivité de façon aussi équitable que possible.  3, record 39, French, - croissance%20%C3%A9conomique

Record number: 39, Textual support number: 2 OBS

Les facteurs principaux de la croissance sont la population, l'investissement, l'innovation et le développement des échanges.  3, record 39, French, - croissance%20%C3%A9conomique

Record number: 39, Textual support number: 3 OBS

La «croissance économique» se distingue de l'«expansion économique» dans la mesure où cette dernière se caractérise par une accélération du rythme de l'activité économique sur une période courte ou moyenne. Dans le langage courant des entreprises, le terme «expansion» est toutefois synonyme de «croissance de l'entreprise».  4, record 39, French, - croissance%20%C3%A9conomique

Record number: 39, Textual support number: 1 PHR

Appuyer, favoriser la croissance économique.  3, record 39, French, - croissance%20%C3%A9conomique

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Proceso a través del cual la producción de un país aumenta a lo largo del tiempo. Algunas veces se interpreta, de modo más estricto, como el proceso por el que se aumenta la cantidad producida per cápita.  2, record 39, Spanish, - crecimiento%20econ%C3%B3mico

Record number: 39, Textual support number: 1 CONT

El crecimiento económico expresa la expansión de la fuerza de trabajo, del capital, del volumen de comercio y del consumo.  3, record 39, Spanish, - crecimiento%20econ%C3%B3mico

Record number: 39, Textual support number: 1 PHR

Favorecer, fomentar el crecimiento económico.  4, record 39, Spanish, - crecimiento%20econ%C3%B3mico

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The output of the established business forecast model consists of the primary financial statements---annual income statements, balance sheets and cash flow statements...  2, record 40, English, - primary%20financial%20statements

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

[...] états financiers d'une entité, par opposition aux notes ou annexes qui y sont jointes [...]  1, record 40, French, - %C3%A9tats%20financiers%20de%20base

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

The excess of the revenues of a business enterprise over the expenses pertaining thereto, excluding income derived from sources other than its regular activities and before income deductions.  4, record 41, English, - operating%20income

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Bénéfice découlant des activités d'exploitation normales de l'entité qui représente l'excédent des produits d'exploitation sur les charges d'exploitation d'une période donnée.  2, record 41, French, - b%C3%A9n%C3%A9fice%20d%27exploitation

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 DEF

Ingresos menos gastos. Utilidades derivadas de la operación. Utilidades sin deducir los intereses ni los impuestos.  5, record 41, Spanish, - ingreso%20de%20operaci%C3%B3n

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

After emerging from the recession relatively unscathed, the Alberta economy grew at above average rates for three straight years, fuelled by exports and business investment. Growth finally slowed last year, as investment in the energy industry weakened as oil prices slumped. The housing market has been in a three-year tailspin, a sign of weak confidence in the future. However, steady cuts in taxes led to the highest disposable income growth of any province this decade.  2, record 42, English, - tailspin

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Après s'être tirée relativement indemne de la récession, l'économie de l'Alberta a progressé à des taux supérieurs à la moyenne trois années de suite, nourrie par les exportations et les investissements des entreprises. La croissance a finalement ralenti l'an dernier, les investissements ayant baissé dans le secteur de l'énergie par suite du marasme des cours pétroliers. Le marché de l'habitation a connu trois ans de dégringolade, indice d'un manque de confiance dans l'avenir. Signalons toutefois que, grâce à de constants allégements ficaux, l'Alberta est la province où le revenu disponible a le plus augmenté cette décennie.  2, record 42, French, - d%C3%A9gringolade

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Transitional Reserve(7) That, where a taxpayer is required by reason of any measure giving effect to paragraph(6) to include in income for 1995 income from a business for two or more fiscal periods of the business, one of which includes December 31, 1994.  2, record 43, English, - transitional%20reserve

Record number: 43, Textual support number: 1 OBS

transitional reserve: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 43, English, - transitional%20reserve

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Provision transitoire (7) Le contribuable qui est tenu, par l'effet d'une mesure d'application du paragraphe (6), d'inclure dans son revenu pour 1995 un revenu d'entreprise visant plusieurs exercices de l'entreprise dont un qui comprend le 31 décembre 1994 pourra déduire une provision dans le calcul de son revenu tiré de l'entreprise pour une année donnée se terminant après 1994.  2, record 43, French, - provision%20transitoire

Record number: 43, Textual support number: 1 OBS

provision transitoire : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  3, record 43, French, - provision%20transitoire

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A method of accounting for a business combination under which the net assets acquired are carried in the acquiring organization's financial statements at their cost to the acquiring organization. Income of the acquiring organization includes income of the acquired organization from the date of acquisition.  3, record 44, English, - purchase%20method

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Méthode de comptabilisation des regroupements d'entreprises qui consiste, pour l'acquéreur, à constater dans ses états financiers, à compter de la date d'acquisition, les actifs acquis et les passifs pris en charge, y compris les actifs et passifs qui pourraient ne pas avoir été constatés dans le bilan de l'entreprise acquise, en les évaluant initialement en fonction du coût d'acquisition pour l'acquéreur, déterminé à cette même date.  1, record 44, French, - m%C3%A9thode%20de%20l%27acquisition

Record number: 44, Textual support number: 1 CONT

Selon la méthode de l'acquisition, les états financiers de l'acquéreur pour la période au cours de laquelle a lieu un regroupement d'entreprises comprennent les bénéfices et flux de trésorerie de l'entreprise acquise à compter de la date d'acquisition seulement.  1, record 44, French, - m%C3%A9thode%20de%20l%27acquisition

Record number: 44, Textual support number: 1 OBS

Le coût d'acquisition pour l'acquéreur doit être déterminé en fonction de la juste valeur de la contrepartie donnée par l'acquéreur ou de sa part de la juste valeur de l'actif net ou des titres de capitaux propres acquis, en prenant le montant dont la mesure est la plus fiable. Le coût d'acquisition est réparti a) en attribuant une fraction du coût total d'acquisition à tous les éléments de l'actif acquis et du passif pris en charge en fonction de la juste valeur de ces éléments à la date d'acquisition, et b) en constatant à titre d'écart d'acquisition l'excédent du coût d'acquisition sur le montant net des valeurs attribuées aux éléments de l'actif acquis et du passif pris en charge.  1, record 44, French, - m%C3%A9thode%20de%20l%27acquisition

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

The worker's income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.  2, record 45, English, - self%2Demployed%20earnings

Record number: 45, Textual support number: 1 CONT

The amount of the self-employed earnings of a person for a year is the aggregate of(a) an amount equal to(i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him, minus(ii) all losses sustained by him in the year in carrying on those businesses, as such income and losses are computed under the Income Tax Act,...  3, record 45, English, - self%2Demployed%20earnings

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Montant égal à son revenu pour l'année provenant de toutes les entreprises que le travailleur exploite soit directement, soit à titre de membre d'une société de personnes lorsqu'il prend une part active dans les activités de celle-ci, moins toutes les pertes subies pendant l'année dans l'exploitation de ces entreprises.  2, record 45, French, - gains%20du%20travail%20autonome

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

The beginning inventory plus purchases less ending inventory.  4, record 46, English, - cost%20of%20goods%20sold

Record number: 46, Textual support number: 1 CONT

Cost of goods sold is [a] portion of the income statement for a merchandising business. [It] shows the cost to the seller of buying the goods which it sold to customers. Computation of cost of goods sold involves knowing the cost of beginning and ending inventories of the accounting period and the cost of goods purchased during the period.  5, record 46, English, - cost%20of%20goods%20sold

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Dans une entreprise commerciale, chiffre égal au stock initial de marchandises, augmenté des achats de l'exercice et diminué du stock final de marchandises.  2, record 46, French, - co%C3%BBt%20des%20marchandises%20vendues

Record number: 46, Textual support number: 1 CONT

Le coût des marchandises vendues, déduit du chiffre d'affaires, permet de déterminer la marge brute (ou marge commerciale).  2, record 46, French, - co%C3%BBt%20des%20marchandises%20vendues

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

Finance Canada, prepared by Plamondon & Associates Inc., 1996, 26 pages.  2, record 47, English, - Compliance%20issues%20%3A%20small%20business%20and%20the%20corporate%20income%20tax%20system

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Finances Canada, préparé par Plamondon et associés, 1996, 29 pages.  2, record 47, French, - Les%20questions%20d%27observation%3A%20la%20petite%20entreprise%20et%20l%27imposition%20des%20b%C3%A9n%C3%A9fices%20des%20soci%C3%A9t%C3%A9s

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Designed to provide entrepreneurial consulting to farm management teams who wish to start a farm-related business to supplement their current farming income.  1, record 48, English, - Farm%20Entrepreneur%20Consulting

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Conçu pour donner une orientation au rôle d'entrepreneur à des équipes de gestion agricole qui désirent mettre sur pied une entreprise para-agricole pour compléter leur revenu existant.  1, record 48, French, - Orientation%20%C3%A0%20l%27intention%20des%20entrepreneurs%20agricoles

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Those persons and corporations in the public and private sector who provide a service to visitors as their main source of business or income.  4, record 49, English, - service%20provider

Record number: 49, Textual support number: 1 CONT

Technology, in the form of sophisticated, easily accessible databases, allows service providers and retailers of all kinds to track not only basic information about their customers, but their preferences and requirements...  5, record 49, English, - service%20provider

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

La technologie, sous forme de bases de données sophistiquées, aisément accessibles, permet aux fournisseurs de services et aux détaillants de toute sorte d'accéder non seulement à des informations élémentaires sur leurs clients mais encore de connaître leurs préférences et leurs exigences [...]  3, record 49, French, - fournisseur%20de%20services

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

A form of business interruption insurance for a landlord, designed to protect building owners against loss of income when rentals have been interrupted or rental value has been impaired by the occurrence of any of the insured perils.  5, record 50, English, - rent%20insurance

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Assurance garantissant le propriétaire d'un immeuble de rapport contre les risques d'impayés des loyers et de détérioration des locaux par les locataires.  5, record 50, French, - assurance%20loyers%20impay%C3%A9s

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, 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 51, English, - special%20solvency%20liabilities

Record 51,  Textual support,  French

Record number: 51, 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 51, French, - passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

A new refundable tax credit that can be claimed by eligible low-income individuals and families beginning with their 2007 income tax returns.  2, record 52, English, - working%20income%20tax%20benefit

Record number: 52, Textual support number: 1 CONT

The WITB is for low-income individuals and families who have earned income from employment or business.  2, record 52, English, - working%20income%20tax%20benefit

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

Le terme anglais «working income tax benefit» et l'abréviation «WITB» englobent les notions françaises du terme «prestation fiscale pour le revenu gagné» ou «PFRG» et du terme «prestation fiscale pour le revenu de travail» ou «PFRT». Le premier terme français est employé pour désigner la prestation fiscale des individus et des familles à faibles revenus de travail ou de travail autonome alors que le deuxième terme est plutôt utilisé pour désigner la prestation fiscale des personnes handicapées qui comprend un montant de base et un supplément.  2, record 52, French, - prestation%20fiscale%20pour%20le%20revenu%20gagn%C3%A9

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.  5, record 53, English, - corporate%20income%20tax

Record number: 53, 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 53, English, - corporate%20income%20tax