TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

bring into income: term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  3, record 1, English, - bring%20into%20income

Record number: 1, Textual support number: 1 CONT

Amount of post 1985 capital reserves being brought into income to be used in the calculation of adjusted taxable income for minimum tax.  1, record 1, English, - bring%20into%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

inclure dans le revenu : terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  4, record 1, French, - int%C3%A9grer%20au%20revenu

Record number: 1, Textual support number: 1 CONT

Montant des réserves en capital postérieures à 1985 incluses dans le revenu, qui servira au calcul du revenu imposable modifié aux fins de l'impôt minimum.  3, record 1, French, - int%C3%A9grer%20au%20revenu

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Income Calculation for Transitional Reserve. That, for the purpose of calculating a reserve under any measure giving effect to paragraph(7) the income from a business for the fiscal period ending December 31, 1995 be computed as if the maximum amount were deducted under the Act in respect of any other reserve, resource expenditure or any other discretionary deduction. [Office of the Superintendent of Financial Institutions}.  2, record 2, English, - discretionary%20deduction

Record number: 2, Textual support number: 1 OBS

Term’s source: Income Tax Act, S. 110.6(3).  3, record 2, English, - discretionary%20deduction

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Calcul du revenu aux fins de la provision transitoire. Pour calculer une provision instaurée par une mesure d'application du paragraphe (7), le revenu provenant d'une entreprise pour l'exercice se terminant le 31 décembre 1995 sera déterminé comme si le montant maximal était déduit en application de la Loi au titre de toute autre provision, de toute dépense relative à des ressources ou de toute autre déduction discrétionnaire. [Bureau du surintendant des institutions financières].  2, record 2, French, - d%C3%A9duction%20discr%C3%A9tionnaire

Record number: 2, Textual support number: 1 OBS

Source du terme : Loi de l'impôt sur le revenu, art. 110.6(3).  3, record 2, French, - d%C3%A9duction%20discr%C3%A9tionnaire

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The degree to which taxpayers respond to their statutory duty to declare their incomes for the calculation of their income tax, sales tax, etc. and pay on time the tax due from them.  2, record 3, English, - tax%20compliance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

observance fiscale; respect des obligations fiscales : termes publiés au Journal officiel de la République française le 21 septembre 2017.  5, record 3, French, - observation%20des%20r%C3%A8gles%20fiscales

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

calcul du revenu imposable : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 4, French, - calcul%20du%20revenu%20imposable

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

[There] are, for 33 countries, separate male and female estimates for life expectancy, adult literacy, mean years of schooling, employment levels and wage rates. This has made possible the calculation of both separate male and female HDIs and an overall gender-sensitive HDI.... These indices show that, for industrial countries, gender disparities have been narrowed in such areas as education and health. But they remain wide in levels of employment and pay-so women still earn a relatively low share of national income.  1, record 6, English, - gender%2Dsensitive%20HDI

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[Pour] 33 pays, il existe des estimations distinctes pour les hommes et les femmes quant à l'espérance de vie, l'alphabétisation des adultes, la moyenne d'années d'études, le niveau de l'emploi et les taux des salaires. Ceci a permis de calculer des IDH distincts pour les hommes et les femmes ainsi qu'un IDH global ajusté selon les disparités entre les sexes. [...] Ces indicateurs montrent que, pour les pays industrialisés, les différences entre les sexes se sont réduites dans les domaines tels que l'enseignement et la santé, mais qu'elles restent importantes en matière d'emploi et de rémunération du travail. Il s'ensuit que les femmes ne gagnent toujours qu'une proportion relativement faible du revenu national.  1, record 6, French, - IDH%20ajust%C3%A9%20selon%20les%20disparit%C3%A9s%20entre%20les%20sexes

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Accrual of non-periodical income and expenses at intermediate dates for the purpose of profit calculation.  2, record 7, English, - end%2Dof%2Dperiod%20adjustment

Record number: 7, Textual support number: 1 OBS

end-of-period adjustment: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 7, English, - end%2Dof%2Dperiod%20adjustment

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Devengo de gastos e ingresos de carácter no periódico en las fechas intermedias, a efectos de cálculo de resultados.  2, record 7, Spanish, - ajuste%20por%20periodificaci%C3%B3n

Record number: 7, Textual support number: 1 OBS

ajuste por periodificación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 7, Spanish, - ajuste%20por%20periodificaci%C3%B3n

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Marginal effective tax rates are often used as a measure of the effects of a tax system on investment decisions. This calculation takes into account the overall effects of the statutory corporate income tax rate, depreciation rates, and provincial/state taxes.  3, record 8, English, - marginal%20effective%20tax%20rate

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le taux effectif marginal d'imposition (TEMI) [...] sert à mesurer l'impôt en proportion des bénéfices avant impôt durant le cycle de vie d'un investissement marginal, c'est-à-dire un investissement à peine suffisant pour couvrir le coût financier du capital et des impôts. Le TEMI tient compte de tous les éléments du régime d'imposition du revenu et du capital, que l'impôt soit fédéral, d'État, provincial ou territorial; de ce fait, il s'agit d'un indicateur important de la compétitivité du régime fiscal.  3, record 8, French, - taux%20effectif%20marginal%20d%27imposition

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.  3, record 9, English, - tax%20on%20income

Record number: 9, Textual support number: 1 CONT

At present, provincial personal income taxes in all provinces but Quebec are calculated as a percentage of basic federal tax (i.e. "tax on tax"). For the 2001 and subsequent tax years, the federal government has agreed to allow provinces to levy personal income tax directly on taxable income (i.e. "tax on income"). This will give provinces more policy flexibility.  4, record 9, English, - tax%20on%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Méthode de calcul de l'impôt provincial des particuliers qui, comme point de départ, fait le parallèle entre le revenu imposable et le calcul fédéral.  2, record 9, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 9, Textual support number: 1 CONT

Dans le cadre de l'ICSR, les provinces et les territoires participants pourront fixer leur propre taux et tranche d'imposition, ajouter des suppléments aux crédits d'impôt non remboursables actuels tels que le montant personnel de base ou pour le conjoint, et introduire de nouveaux crédits d'impôt non remboursables.  2, record 9, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 9, Textual support number: 1 OBS

Impôt calculé sur le revenu : terme adopté par l'Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».  3, record 9, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

If there is a co-signer, the income of the co-signer, as calculated in accordance with paragraphs(a) to(c), with any modifications that the circumstances require, shall be included in the calculation of the sponsor's income.  1, record 10, English, - sponsor%26rsquo%3Bs%20income

Record number: 10, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulations, 2002.  2, record 10, English, - sponsor%26rsquo%3Bs%20income

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le revenu du cosignataire, calculé conformément aux alinéas a) à c), avec les adaptations nécessaires, est, le cas échéant, inclus dans le calcul du revenu du répondant.  1, record 10, French, - revenu%20du%20r%C3%A9pondant

Record number: 10, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 10, French, - revenu%20du%20r%C3%A9pondant

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Form +T2028, Revenue Canada Taxation.  1, record 11, English, - Calculation%20of%20Part%20II%20Tax%2DCorporations%20Paying%20Dividends%20Out%20of%20Small%20Business%20Income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Formule +T2028, Revenu Canada Impôt.  1, record 11, French, - Calcul%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20II%20%2D%20Corporations%20qui%20paient%20des%20dividendes%20sur%20leur%20revenu%20tir%C3%A9%20d%27une%20petite%20entreprise

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Form T81, Revenue Canada Taxation.  2, record 12, English, - British%20Columbia%20Royalty%20and%20Deemed%20Income%20Rebate%20Calculation%20and%20Application%2D1976%20and%20Subsequent%20Taxation%20Years

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Formule T81, Revenu Canada Impôt.  2, record 12, French, - Demande%20et%20calcul%20du%20d%C3%A9gr%C3%A8vement%20de%20la%20Colombie%2DBritannique%20au%20titre%20des%20redevances%20et%20du%20revenu%20r%C3%A9put%C3%A9%20%2D%20Ann%C3%A9es%20d%27imposition%201976%20et%20subs%C3%A9quentes

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Publication number T2000 of Revenue Canada.  1, record 13, English, - Calculation%20of%20tax%20under%20Section%20260%2E%201%20of%20the%20Income%20Tax%20Act%20on%20agreements%20to%20acquire%20shares

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Publication numéro T2000 de Revenu Canada.  1, record 13, French, - Calcul%20de%20l%27imp%C3%B4t%20de%20l%27article%20206%2E1%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20pour%20les%20accords%20pour%20acqu%C3%A9rir%20des%20actions

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Publication number T1043 of Revenue Canada.  1, record 14, English, - Calculation%20your%20Deduction%20to%20Offset%20RRSP%20or%20RRIF%20Income%20if%20an%20Excess%20amount%20from%20an%20RPP%20has%20been%20transferred%20to%20an%20RRSP%20or%20a%20RRIF

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Publication numéro T1043 de Revenu Canada.  1, record 14, French, - Calcul%20de%20votre%20d%C3%A9duction%20compensatoire%20pour%20un%20revenu%20provenant%20d%27un%20REER%20ou%20d%27un%20PEER%20si%20un%20montant%20exc%C3%A9dentaire%20d%27un%20RPA%20a%20%C3%A9t%C3%A9%20transf%C3%A9r%C3%A9%20%C3%A0%20un%20REER%20ou%20%C3%A0%20un%20FERR

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Publication number +T3 SCH 13 of Revenue Canada.  1, record 15, English, - Calculation%20of%20Provincial%20Income%20Tax%20for%20Newfoundland%2C%20Prince%20Edward%20Island%2C%20Nova%20Scotia%2C%20New%20Brunswick%2C%20and%20Ontario

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Publication numéro +T3 SCH 13 de Revenu Canada.  1, record 15, French, - Calcul%20de%20l%27imp%C3%B4t%20provincial%20sur%20le%20revenu%20de%20Terre%2DNeuve%2C%20de%20l%27%C3%8Ele%2Ddu%2DPrince%2DEdouard%2C%20de%20la%20Nouvelle%2D%C3%89cosse%2C%20du%20Nouveau%2DBrunswick%20et%20de%20l%27Ontario

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Publication number +T3 SCH 11 of Revenue Canada.  1, record 16, English, - Calculation%20of%20Federal%20Income%20Tax

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Publication numéro +T3 SCH 11 de Revenu Canada.  1, record 16, French, - Calcul%20de%20l%27imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Publication number +T2 SCH 420 of Revenue Canada.  1, record 17, English, - British%20Columbia%20Royalty%20and%20Deemed%20Income%20Rebate%20Calculation%20and%20Application%28Corporations%29

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Publication numéro +T2 SCH 420 de Revenu Canada.  1, record 17, French, - Demande%20et%20calcul%20du%20d%C3%A9gr%C3%A8vement%20de%20la%20Colombie%2DBritannique%20au%20titre%20de%20redevances%20et%20du%20revenu%20r%C3%A9put%C3%A9%20%28soci%C3%A9t%C3%A9s%29

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Publication number +T2 SCH 7 E of Revenue Canada.  1, record 18, English, - Calculation%20of%20Aggregate%20Investment%20Income%20and%20Active%20Business%20Income

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Publication numéro +T2 SCH 7 F de Revenu Canada.  1, record 18, French, - Calcul%20du%20revenu%20de%20placement%20total%20et%20du%20revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9s%20activement

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Publication number +T3 SCH 8 of Revenue Canada.  1, record 19, English, - Statement%20of%20Investment%20Income%2C%20Carrying%20Charges%2C%20and%20Calculation%20of%20Gross%2Dup%20Amount%20of%20Dividends%20Retained%20by%20the%20Trust

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Publication numéro +T3 SCH 8 de Revenu Canada.  1, record 19, French, - %C3%89tat%20des%20revenus%20de%20placements%2C%20frais%20financiers%20et%20calcul%20du%20montant%20de%20la%20majoration%20des%20dividendes%20conserv%C3%A9s%20par%20la%20fiducie

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

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

Record number: 20, Textual support number: 1 CONT

Earned income reduction for RRSP calculation purposes.  1, record 20, English, - earned%20income%20reduction

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  2, record 20, French, - r%C3%A9duction%20du%20revenu%20gagn%C3%A9

Record number: 20, Textual support number: 1 CONT

Réduction du revenu gagné - REER.  1, record 20, French, - r%C3%A9duction%20du%20revenu%20gagn%C3%A9

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  2, record 21, English, - non%2Dtaxable%20foreign%20income

Record number: 21, Textual support number: 1 CONT

Amount of post 1985 capital reserves being brought into income to be used in the calculation of adjusted taxable income for minimum tax.  1, record 21, English, - non%2Dtaxable%20foreign%20income

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  2, record 21, French, - revenu%20%C3%A9tranger%20non%20imposable

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Also effective January 1993, non-taxable income sources such as worker's compensation payments, social assistance benefits and tax-exempt foreign pension income are now included as family net income in the calculation of tax credits.  1, record 22, English, - calculation%20of%20tax%20credits

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Également depuis janvier 1993, les sources de revenu non imposable comme l'indemnisation des accidentés du travail, les prestations d'aide sociale et les revenus de pension de source étrangère exempts d'impôt sont maintenant inclus dans le revenu familial net aux fins du calcul des crédits d'impôt.  1, record 22, French, - calcul%20des%20cr%C3%A9dits%20d%27imp%C3%B4t

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Form T2S(21), Revenue Canada Taxation.  2, record 23, English, - Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Formule T2S(21), Revenu Canada Impôt.  2, record 23, French, - Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20sur%20le%20revenu%20%C3%A9tranger%20et%20du%20cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Form T2S(7), Revenue Canada Taxation.  2, record 24, English, - Calculation%20of%20Active%20Business%20and%20Investment%20Income

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Formule T2S(7), Revenu Canada Impôt.  2, record 24, French, - Revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement%20et%20revenu%20de%20placement

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Form T2205, Revenue Canada Taxation.  2, record 25, English, - Calculation%20of%20Amounts%20to%20be%20Included%20in%20Income%20on%20Deregistration%20of%20Spousal%20RRSP%20or%20RRIF

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Formule T2205, Revenu Canada Impôt.  2, record 25, French, - Calcul%20des%20montants%20%C3%A0%20inclure%20dans%20le%20revenu%20au%20moment%20du%20d%C3%A9senregistrement%20d%27un%20REER%20ou%20d%27un%20FERR%20du%20conjoint

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

In provincial social assistance programs, specified amounts of income and assets may be exempt from the calculation of an applicant's financial resources. Amounts beyond this level are deemed to be available for current/maintenance of the applicant and any dependants.  1, record 26, English, - exemption%20level

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Dans les programmes provinciaux d'assistance sociale, des montants spécifiés du revenu et des avoirs peuvent être exclus du calcul des ressources financières du requérant. Les montants dépassant ce niveau sont jugés être disponibles pour les besoins courants du requérant et des personnes à sa charge.  1, record 26, French, - niveau%20d%27exemption

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A multiplier obtained by calculation or from special tables which is used to capitalize income produced by a wasting asset.  1, record 27, English, - Hoskold%20factor

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish