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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

communal organization trust : a line for an income tax code referencing a trust managed by a communal organization. The communal organization trust falls under the category of inter vivo trusts.  2, record 1, English, - communal%20organization%20trust

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

fiducie d'organisme communautaire : ligne pour un code de l'impôt sur le revenu faisant référence à une fiducie gérée par un organisme communautaire. Une fiducie d'organisme communautaire se classe dans la liste des fiducies non testamentaires.  2, record 1, French, - fiducie%20d%27organisme%20communautaire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An indicator of the annual monetary value of transfers from taxpayers to agricultural producers arising from policy measures based on overall farming income (or revenue), without constraints or conditions to produce specific commodities, or to use specific fixed or variable inputs.  2, record 2, English, - payment%20based%20on%20overall%20farming%20income

Record number: 2, Textual support number: 1 CONT

Payments based on overall farming income allow farmers to produce any agricultural commodity. However, by increasing overall farm receipts, they also influence farmers’ decisions to stay in the sector. As most of the programmes in this category are, in practice, region-specific in their basic conditions or implementation requirements, they are, as far as possible, allocated to the relevant commodities.  3, record 2, English, - payment%20based%20on%20overall%20farming%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les paiements au titre du revenu global de l'exploitation sont intégralement reçus et conservés par les exploitants puisque la condition de leur versement en compensation d'une perte de revenu est d'être exploitant agricole; cette perte de revenu est mesurée par l'écart entre le revenu global actuel d'exploitation et un niveau de revenu prédéterminé. Ainsi, les paiements compensent la différence de rémunération des ressources propres des exploitants après modification de leurs pratiques agricoles ou des conditions du marché ou naturelles. Chaque dollar versé au titre de ces paiements se traduit par un dollar de revenu supplémentaire, ce qui leur confère la plus grande efficacité de transfert de revenu aux exploitants agricoles et permet d'atteindre l'objectif de revenu.  2, record 2, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%27exploitation

Record number: 2, Textual support number: 1 OBS

paiement au titre du revenu global de l'exploitation : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 2, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%27exploitation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

There are two broad types of agricultural taxation in developing countries, namely explicit and implicit taxes. Explicit taxes involve charges on land, taxes on inputs such as water, fertilizer, etc., and taxes on output. Income taxes, which belong to the category of explicit taxes, are almost impossible to implement in the context of a country with undeveloped bureaucracy and information system and are rarely used. Implicit taxes involve taxes and/or subsidies of the non-agricultural sector, which change the terms of trade for agriculture.  3, record 3, English, - agricultural%20taxation

Record number: 3, Textual support number: 1 OBS

agricultural taxation: term extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 3, English, - agricultural%20taxation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

La fiscalité agricole est un domaine très précis, très concret et très spécialisé. Pour en traiter, il faut connaître les entreprises agricoles qui, elles-mêmes, sont très diversifiées, et avoir une pratique de leur gestion et de leur comptabilité [...] Certes, rien n'est indéfiniment gravé dans le marbre en ces matières, et la fiscalité agricole, comme tout, doit évoluer, en l'occurrence pour tenir compte des réalités des marchés et de la situation économique du moment.  2, record 3, French, - fiscalit%C3%A9%20agricole

Record number: 3, Textual support number: 2 OBS

L'influence de la fiscalité sur la compétitivité de l'agriculture justifie une vigilance accrue sur les mesures mises en œuvre [...]  3, record 3, French, - fiscalit%C3%A9%20agricole

Record number: 3, Textual support number: 3 OBS

fiscalité agricole : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  4, record 3, French, - fiscalit%C3%A9%20agricole

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ensemble de revenus compris entre un maximum et un minimum.  1, record 4, French, - classe%20de%20revenus

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

People on average incomes who have less money than previously to buy the things they need because rising costs have not been matched by an increase in pay.  3, record 5, English, - squeezed%20middle%20class

Record number: 5, Textual support number: 1 CONT

The term squeezed middle, though understood in the US, is mainly used in British English, and refers to those people who neither fall into the lowest income category, where they might get support from the welfare state, nor count among the country's top earners, for whom financial cutbacks have little personal impact.  3, record 5, English, - squeezed%20middle%20class

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Pour Steven Fielding, professeur à l'Université de Nottingham, «il reprend le thème de la squeezed middle class» (classe moyenne pressurée) qui englobe à la fois la classe ouvrière appauvrie et la classe moyenne séduite par le New Labour de Tony Blair, avant de déserter le parti.  4, record 5, French, - classe%20moyenne%20pressur%C3%A9e

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

In some countries there are rules which compensate women for the difficulties they encounter in gaining access to adequate pension provisions. Some focus on sex or marital status, or a combination of the two. Provisions falling within this category include different pension ages, survivor's benefits, dependency allowances and derived rights. Other rules make special provison for those providing care for others. The advantage of such rules within a pension system is that they enable women(and men) without a history of full-time, high-paid work to secure an adequate retirement pension income.  1, record 6, English, - derived%20rights

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Droits dont vont bénéficier les ayants droits du retraité si celui-ci vient à décéder.  1, record 6, French, - droits%20d%C3%A9riv%C3%A9s

Record number: 6, Textual support number: 1 OBS

droits dérivés : Terme et définition recommandés par l'OLF.  2, record 6, French, - droits%20d%C3%A9riv%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Source(s) : Enquête nationale de 1997.  1, record 7, French, - cat%C3%A9gorie%20dont%20le%20revenu%20du%20m%C3%A9nage%20est%20moins%20%C3%A9lev%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Loans and investments.  2, record 8, English, - earning%20assets

Record number: 8, Textual support number: 1 CONT

In banking, earning assets include securities and loans and discounts but exclude cash and due from other banks. The latter category produces no income.  3, record 8, English, - earning%20assets

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

On entend par actif productif toutes les catégories d'actif, y compris l'actif financé en monnaie locale, à l'exception des postes encaisse à la Banque du Canada, acceptations, terrains, construction, matériel et mobilier, et autres éléments d'actif.  4, record 8, French, - actif%20productif

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Fiscal Equalization payments account for almost all of the transfers in this category. Equalization payments are unconditional payments to lower income provinces.  2, record 9, English, - unconditional%20payment

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les paiements de péréquation sont des versements sans condition [...]  2, record 9, French, - versement%20sans%20condition

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

If you own a business and plan to deduct entertainment and travel expenses from your income tax, you must keep receipts. These and credit card statements should give you a fairly accurate figure [of expenses in the entertainment category].  1, record 10, English, - credit%20card%20statement

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish