TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A preferred share that has the legal form of an equity security but some attributes of a debt security, e.g., a stipulated maturity or conditions for redemption that are not solely within the control of the issuer.  2, record 1, English, - term%20preferred%20share

Record number: 1, Textual support number: 1 CONT

... it is essential to amend the Income Tax Act to change the treatment of income debentures and term preferred shares. These securities are currently treated as equities for tax purposes.  3, record 1, English, - term%20preferred%20share

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Action privilégiée qui, juridiquement, confère à son porteur un titre de participation, mais qui, pour la société émettrice, possède certaines caractéristiques propres à un titre d'emprunt (échéance précise et taux de rendement fixe) ou dont les conditions de remboursement ou de rachat ne sont pas uniquement du ressort de la société émettrice.  2, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Increasing your pay as a Journeyman Insulator is possible in different ways. Change of employer : Consider a career move to a new employer that is willing to pay higher for your skills. Level of Education : Gaining advanced degrees may allow this role to increase their income potential and qualify for promotions. Managing Experience : If you are a Journeyman Insulator that oversees more junior Journeyman Insulators, this experience can increase the likelihood to earn more.  1, record 2, English, - journeyman%20insulator

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... relative poverty is defined by a poverty line contingent on the median income in that year. The most common relative poverty line used... is equal to 60% of contemporaneous median income. This means that changes in relative poverty depend on how the incomes of low-income households change relative to middle-income households.  2, record 3, English, - relative%20poverty%20line

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Pour déterminer un seuil de pauvreté relative, la méthode la plus fréquente consiste à fixer celui-ci à une proportion de la moyenne arithmétique ou de la médiane de la distribution de la consommation ou du revenu.  3, record 3, French, - seuil%20de%20pauvret%C3%A9%20relative

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Industrial benefits are … the direct employment, income and profits incurred through increased industrial activity within the … rail sector and its suppliers. [The study of economic impacts] does not only consider the effects on the rail industry sector but on other industrial sectors of the economy as well, such as on industries that supply alternative modes of transportation or on industrial activity that would be displaced due to any change in the expenditure habits of governments, the private sector or households themselves...  2, record 4, English, - industrial%20benefit

Record number: 4, Textual support number: 1 OBS

industrial benefit: designation usually used in the plural.  3, record 4, English, - industrial%20benefit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les retombées industrielles sont […] les emplois, les revenus et les bénéfices directs, découlant d'une activité industrielle accrue dans le secteur canadien des chemins de fer et chez ses fournisseurs. [L'étude des incidences économiques] ne fait pas qu'examiner les incidences du projet sur l'industrie ferroviaire, mais [elle] vise également d'autres secteurs économiques, comme les industries qui fournissent des modes de transport de rechange, ou l'activité industrielle, qui seraient perturbées advenant des changements dans les habitudes de dépense des gouvernements, du secteur privé ou tout simplement des ménages.  4, record 4, French, - retomb%C3%A9e%20industrielle

Record number: 4, Textual support number: 1 OBS

retombée industrielle; avantage industriel; bénéfice industriel : désignations habituellement utilisées au pluriel.  5, record 4, French, - retomb%C3%A9e%20industrielle

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - agricultural%20taxation

Record number: 5, 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 5, English, - agricultural%20taxation

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - fiscalit%C3%A9%20agricole

Record number: 5, 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 5, French, - fiscalit%C3%A9%20agricole

Record number: 5, 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 5, French, - fiscalit%C3%A9%20agricole

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Economic Action Plan 2015 proposes to remove this penalty for working by eliminating in-study student income from the Canada Student Loans Program needs assessment process. This change ensures that students can work and gain valuable labour market experience while attending school without having to worry about a reduction in their financial assistance.  1, record 6, English, - in%2Dstudy%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le Plan d'action économique de 2015 propose de retirer cette pénalité liée au travail en éliminant les revenus en cours d'études du processus d'évaluation des besoins du Programme canadien de prêts aux étudiants. Ce changement permet aux étudiants de travailler et d'acquérir une expérience de travail précieuse tout en fréquentant l'école sans devoir se soucier de la réduction de leur aide financière.  1, record 6, French, - revenu%20en%20cours%20d%27%C3%A9tudes

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Pecuniary externalitites may be defined as project influences on the factor and product prices of other producing units.  4, record 7, English, - pecuniary%20externality

Record number: 7, Textual support number: 1 OBS

The word "pecuniary" is used to imply that the effect concerns the distribution between individuals of changes in the community's real income, but does not concern the magnitude of that change.  5, record 7, English, - pecuniary%20externality

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Les externalités pécuniaires [...] concernent les variations de la production ou de l'utilité d'une tierce personne, consécutive à une variation du niveau de la demande engendrée par le projet [...]  3, record 7, French, - externalit%C3%A9%20p%C3%A9cuniaire

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Incidencia que la variación del precio de una mercancía o servicio tiene en la demanda del mismo, contrayéndose ésta con los aumentos, e incrementándose con las reducciones del precio.  1, record 7, Spanish, - efecto%20precio

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

In macroeconomics, the ratio... of the change in national income following a change in investment(or governmental expenditures or excess of exports over imports). The value of the multiplier depends on the particular model and parameters of the economy assumed.  2, record 8, English, - multiplier

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le multiplicateur (K) permet de mesurer l'effet sur le revenu (national, sectoriel ...) d'un accroissement de toute composante de la dépense globale, traditionnellement d'une dépense d'investissement. Quel que soit le montant de la variation initiale d'investissement, la variation de revenu sera égale à K fois cette variation initiale.  2, record 8, French, - multiplicateur

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

En macroeconomía es el incremento proporcional del ingreso nacional (en forma de consumo de bienes y servicios finales), que ocurre de cada incremento unitario en nuevo gasto derivado de alguna fuente "autónoma" como la inversión privada, el gobierno o el mundo exterior (a través de las exportaciones). La suma total de todo el consumo adicional inducido por el gasto inicial excede en general al monto del propio gasto inicial. La medida cuantitativa de este consumo inicial en relación con el incremento inicial en el gasto de inversión es el multiplicador.  2, record 8, Spanish, - multiplicador

Record number: 8, Textual support number: 1 PHR

multiplicador de base monetaria, de las exportaciones, del comercio exterior.  3, record 8, Spanish, - multiplicador

Record number: 8, Textual support number: 1 OBS

multiplicador: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 8, Spanish, - multiplicador

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - internal%20factor

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The acceleration principle received its name from the accelerated effect of a change in production or income on levels of investment-equipment or inventory. Acceleration can work in both positive and negative directions. When output grows, acceleration in investment is positive; when output declines, acceleration is negative. Thus, net investment-additions to the capital stock-will occur only when production or income is growing.  5, record 10, English, - acceleration%20principle

Record number: 10, Textual support number: 2 CONT

The accelerator principle says that small changes in consumer spending can cause big percentage changes in investment. It played a role in many business-cycle theories and is still used today to explain some of the fluctuation in investment.  6, record 10, English, - acceleration%20principle

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le principe d'accélération décrit l'influence d'une variation de la demande en biens de consommation sur la production de biens d'investissement. Si l'on admet, à chaque instant, le plein emploi du capital K et l'équilibre de la demande et de la production, le principe d'accélération constate que toute variation de la demande (D) entraîne une variation de la production (P) et que celle-ci nécessite une variation du capital (K) (on considère des accroissements).  4, record 10, French, - principe%20d%27acc%C3%A9l%C3%A9ration

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Teoría que señala que la demanda de bienes de equipo tiene mayores oscilaciones que la demanda asociada de productos finales, de forma que una variación en el ritmo de crecimiento de ésta hace variar aquélla. Junto con el multiplicador y la teoría de las expectativas contribuye a explicar el fenómeno de los ciclos económicos y las crisis.  1, record 10, Spanish, - teor%C3%ADa%20del%20acelerador

Record number: 10, Textual support number: 1 OBS

[Según] la Ortografía académica, los nombres de las teorías científicas se escriben con minúscula: modelo estándar, teoría de la gran unificación, teoría de cuerdas, teoría de la relatividad.  3, record 10, Spanish, - teor%C3%ADa%20del%20acelerador

Record number: 10, Textual support number: 2 OBS

teoría del acelerador: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 10, Spanish, - teor%C3%ADa%20del%20acelerador

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A [study] in which a single sample of informants is interviewed, usually about the same variable(e. g., income, voting preference, a certain attitude) and recurrently over an extended period of time, for the purpose of studying the process of change in response.  1, record 11, English, - panel%20study

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The fiscal year in relation to which the amount of tax is being computed.  4, record 12, English, - taxation%20year

Record number: 12, Textual support number: 1 CONT

All taxpayers must calculate their income and tax by taxation years. Individuals must use the calendar year. Corporations may choose any fiscal year but must report income on the basis selected consistently. No corporate taxation year may be longer than 53 weeks and a change of fiscal year-end may be made only with the approval of the Minister of National Revenue  5, record 12, English, - taxation%20year

Record number: 12, Textual support number: 2 CONT

... the 1991 tax year.  6, record 12, English, - taxation%20year

Record number: 12, Textual support number: 1 OBS

Source: Income Tax Act, S. 249.  7, record 12, English, - taxation%20year

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Période de référence utilisée par le fisc pour l'imposition d'un contribuable.  2, record 12, French, - ann%C3%A9e%20d%27imposition

Record number: 12, Textual support number: 1 CONT

Tous les contribuables doivent calculer leur revenu et leur impôt par année d'imposition. Les particuliers doivent se servir de l'année civile. Les compagnies peuvent choisir n'importe quelle année financière qu'ils devront toujours garder. Aucune année d'imposition d'une compagnie ne peut durer plus de 53 semaines et la date de clôture de l'exercice ne peut être changée qu'avec l'autorisation du ministre du Revenu national.  3, record 12, French, - ann%C3%A9e%20d%27imposition

Record number: 12, Textual support number: 2 CONT

[...] l'année d'imposition 1991.  4, record 12, French, - ann%C3%A9e%20d%27imposition

Record number: 12, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 249.  5, record 12, French, - ann%C3%A9e%20d%27imposition

Record number: 12, Textual support number: 1 PHR

Année d'imposition courante.  6, record 12, French, - ann%C3%A9e%20d%27imposition

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Período de doce meses que sirven de base para calcular el resultado gravable en el impuesto sobre la renta.  1, record 12, Spanish, - a%C3%B1o%20fiscal

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The [Marrakesh] Accords... established three new funds....-A Special Climate Change Fund that complements other funding mechanisms and exists to finance projects relating to capacity-building, adaptation, technology transfer, climate change mitigation and economic diversification for countries highly dependent on income from fossil fuels.  1, record 13, English, - economic%20diversification

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Trois nouveaux fonds, gérés par le FEM [Fonds pour l'environnement mondial], ont été établis aux termes des Accords de Marrakech [...] - le Fonds spécial pour les changements climatiques complète les autres mécanismes en place et vise à financer les projets relatifs au renforcement des capacités, à l'adaptation, au transfert de technologies, à l'atténuation des changements climatiques et à la diversification de l'économie des pays qui sont fortement tributaires des revenus tirés des combustibles fossiles.  1, record 13, French, - diversification%20de%20l%27%C3%A9conomie

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Growing Unequal? brings together a range of analyses on the distribution of economic resources in OECD countries. The evidence on income distribution and poverty covers, for the first time, all 30 OECD countries in the mid-2000s, while information on trends extending back to the mid-1980s is provided for around two-thirds of the countries. The report also describes inequalities in a range of domains(such as household wealth, consumption patterns, in-kind public services) that are typically excluded from conventional discussion about the distribution of economic resources among individuals and households. Precisely how much inequality there is in a society is not determined randomly, nor is it beyond the power of governments to change, so long as they take note of the sort of up-to-date evidence included in this report.  2, record 14, English, - Growing%20Unequal%3F%20Income%20Distribution%20and%20Poverty%20in%20OECD%20Countries

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Croissance et inégalités réunit de nombreuses analyses de la distribution des ressources économiques dans les pays de l'OCDE. Les données présentées sur la distribution des revenus et la pauvreté couvrent, pour la première fois, l'ensemble des 30 pays de l'OCDE au milieu des années 2000. En outre, des informations sur les évolutions observées depuis le milieu des années 80 sont fournies pour environ deux tiers d'entre eux. Cet ouvrage décrit également les inégalités dans divers domaines (tels que le patrimoine des ménages, les modes de consommation ou les services publics en nature) qui sont généralement exclus des analyses classiques sur la distribution des ressources économiques entre les individus et les ménages. Le lecteur trouvera dans ce rapport les informations les plus complètes, objectives et à jour qui soient. Il s’agit d’une référence essentielle pour permettre aux pouvoirs publics d'éviter un accroissement des inégalités sans sacrifier pour autant l'efficience de l'économie.  2, record 14, French, - Croissance%20et%20in%C3%A9galit%C3%A9s%20%3A%20Distribution%20des%20revenus%20et%20pauvret%C3%A9%20dans%20les%20pays%20de%20l%26rsquo%3BOCDE

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Building Independence is a series of unique programs that help low-income people find jobs and enhance supports to stay employed. Since the initiative’s introduction in 1997, 41 per cent fewer families depend on social assistance. During this time, the province has seen a reduction of 6,800 families and almost 15,000 children relying on social assistance. In addition, there has been a substantial increase in after-tax disposable income for families working for minimum wage and the lowest social assistance caseload since 1991.  2, record 15, English, - Building%20Independence

Record number: 15, Textual support number: 2 OBS

Building Independence consists of four programs-the Saskatchewan Employment Supplement(SES), the Saskatchewan Child Benefit(SCB), Family Health Benefits(FHB) and the Provincial Training Allowance(PTA). These programs help families enter and stay in the work force by directly addressing barriers to employment. Launched in July 1998, Building Independence represents the most significant change to Saskatchewan's income security programs in 35 years. Three of the four Building Independence programs are part of the NCB initiative.  3, record 15, English, - Building%20Independence

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

L'initiative Building Independence comprend quatre programmes - le Saskatchewan Employment Supplement (SES), la Saskatchewan Child Benefit (SCB), les Family Health Benefits (FHB) et la Provincial Training Allowance (PTA). Il s'agit de programmes qui aident les familles à s'intégrer à la population active et à y demeurer en réduisant les obstacles à l'emploi. Créé en juillet 1998, Building Independence (bâtir son autonomie) constitue le changement le plus important que la province ait apporté à ses programmes de sécurité du revenu en 35 ans. Trois des quatre programmes que regroupe cette initiative s'inscrivent dans le cadre de la PNE.  3, record 15, French, - Building%20Independence

Record number: 15, Textual support number: 2 OBS

Traduction suggérée par la Direction des affaires francophones de la Saskatchewan : Un pas vers l'autonomie.  2, record 15, French, - Building%20Independence

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Comprehensive income is the change in a company's net assets that results from transactions, events and circumstances from sources other than the company's shareholders. It includes items that would not normally be included in net earnings, such as changes in the currency translation adjustment relating to self-sustaining foreign operations; unrealized gains or losses on available-for-sale investments; and gains or losses on derivatives designated as cash flow hedges.  2, record 16, English, - comprehensive%20income

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Variation nette des capitaux propres de l'entité résultant de l'ensemble des opérations qui ont été réalisées et des faits qui se sont produits au cours de la période considérée, à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit.  2, record 16, French, - r%C3%A9sultat%20%C3%A9tendu

Record number: 16, Textual support number: 1 OBS

Le «comprehensive income» comprend tous les éléments (produits, charges, profits et pertes) figurant à l'état des résultats (ou compte de résultat), soit le «net income» (résultat net), plus tous les autres éléments de même nature qui ont contribué à l'augmentation ou à la diminution des capitaux propres, mais qui sont exclus de l'état des résultats, désignés comme «other comprehensive income» (autres éléments du résultat étendu).  2, record 16, French, - r%C3%A9sultat%20%C3%A9tendu

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

The [Marrakesh] Accords established three new funds....-A Special Climate Change Fund that complements other funding mechanisms and exists to finance projects relating to capacity-building, adaptation, technology transfer, climate change mitigation and economic diversification for countries highly dependent on income from fossil fuels.  2, record 17, English, - Special%20Climate%20Change%20Fund

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Trois nouveaux fonds, gérés par le FEM [Fonds pour l'environnement mondial], ont été établis aux termes des Accords de Marrakech [...] - le Fonds spécial pour les changements climatiques complète les autres mécanismes en place et vise à financer les projets relatifs au renforcement des capacités, à l'adaptation, au transfert de technologies, à l'atténuation des changements climatiques et à la diversification de l'économie des pays qui sont fortement tributaires des revenus tirés des combustibles fossiles.  2, record 17, French, - Fonds%20sp%C3%A9cial%20pour%20les%20changements%20climatiques

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A measure of the percentage change in the demand for a commodity or service as induced by a given percentage change in the income of the individual.  3, record 18, English, - income%20elasticity%20of%20demand

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

A change in the price of a good will reduce or increase the consumer's real income. In response to this change in real income we can expect the consumer to buy less(or more) of all goods including the one which has changed in price. This is the income effect of a price change.  2, record 19, English, - income%20effect

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Si le prix d'un produit baisse et que le prix des autres produits reste constant, le consommateur achète la même quantité du produit dont le prix a baissé et il consacre le pouvoir d'achat économisé à l'achat d'autres produits dont le prix est resté constant. C'est l'effet revenu ou effet Hicks.  3, record 19, French, - effet%20de%20revenu

Record 19,  Textual support,  Spanish

Record number: 19, Textual support number: 1 DEF

Impacto que los cambios de los precios de uno o más productos inducen en la renta real del consumidor.  5, record 19, Spanish, - efecto%20renta

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Variation in the quantity demanded of a particular product as a result of a change in the price of another substitute product, the level of income remaining constant.  2, record 20, English, - substitution%20effect

Record number: 20, Textual support number: 1 OBS

substitution effect: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 20, English, - substitution%20effect

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Effet du changement du prix relatif d'un produit sur la demande de ce produit, au profit ou aux dépens des produits substituts.  2, record 20, French, - effet%20de%20substitution

Record number: 20, Textual support number: 1 OBS

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

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Variación en la cantidad demandada de un determinado producto como consecuencia de cambio en el precio de otro producto substitutivo, manteniendo constante el nivel de renta.  1, record 20, Spanish, - efecto%20sustituci%C3%B3n

Record number: 20, Textual support number: 1 OBS

efecto sustitución: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 20, Spanish, - efecto%20sustituci%C3%B3n

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

The more than proportionate increase in income tax corresponding to an increase in income.  2, record 21, English, - fiscal%20drag

Record number: 21, Textual support number: 1 CONT

When income of a taxpayer increases by 10 per cent in two years, income tax may increase by 15 per cent under the progressive income tax system. The difference of 5 per cent is fiscal drag. Fiscal drag may be divided into "inflationary fiscal drag" which corresponds to a change in income due to inflation, and "real fiscal drag" which corresponds to a change in real income.  2, record 21, English, - fiscal%20drag

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Accroissement de l'impôt sur le revenu plus que proportionnel à la hausse du revenu.  2, record 21, French, - freinage%20fiscal

Record number: 21, Textual support number: 1 CONT

Lorsque le revenu d'un contribuable augmente de 10 % en deux ans, la progressivité du système d'imposition peut faire augmenter de 15 % son impôt. Cet écart de 5 % représente le «freinage fiscal». Celui-ci peut être ventilé entre le «freinage fiscal lié à l'inflation», qui correspond à une modification imputable à l'inflation, et le «freinage réel» qui correspond à une modification du revenu réel.  2, record 21, French, - freinage%20fiscal

Record 21,  Textual support,  Spanish

Record number: 21, Textual support number: 1 DEF

Efecto de freno al crecimiento de la demanda y la producción que resulta de incrementos en las tasas efectivas de impuestos cuando hay inflación.  3, record 21, Spanish, - freno%20fiscal

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The redistribution of income in kind account shows how the disposable incomes of households, non-profit institutions serving households (NPISHs) and government units are transformed into their adjusted disposable income by the receipt and payment of social transfers in kind.  1, record 22, English, - redistribution%20of%20income%20in%20kind%20account

Record number: 22, Textual support number: 1 OBS

The redistribution of income in kind account shows a tertiary distribution of income through social transfers in kind. The purpose of the account is to give a more complete measure of household income and to facilitate international comparisons and comparisons over time when social and economic arrangements differ or change.  2, record 22, English, - redistribution%20of%20income%20in%20kind%20account

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Le compte de redistribution du revenu en nature montre comment le revenu disponible des ménages, des institutions sans but lucratif au service des ménages (ISBLSM) et des administrations publiques est transformé en leur revenu disponible ajusté par l'intermédiaire des transferts sociaux en nature, reçus et versés.  1, record 22, French, - compte%20de%20redistribution%20du%20revenu%20en%20nature

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

... called the [income] multiplier. It shows the multiple by which a change in investment alters income.  2, record 23, English, - income%20multiplier

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Coefficient qui, appliqué à la variation de l'investissement, détermine la variation du revenu correspondant.  1, record 23, French, - multiplicateur%20du%20revenu

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Expression usually used in the plural.  2, record 24, English, - change%20in%20income

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Expression habituellement utilisée au pluriel.  2, record 24, French, - fluctuation%20du%20revenu

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

A measure of the change in supply and/or demand as income changes.  3, record 25, English, - income%20elasticity

Record number: 25, Textual support number: 1 CONT

... consumption function analysis is a rich and controversial field of economic research and there is no agreement on the definitive estimates of the income elasticity of demand for goods and services.  4, record 25, English, - income%20elasticity

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Faculté de la demande de s'accroître en fonction de l'augmentation des revenus.  3, record 25, French, - %C3%A9lasticit%C3%A9%20par%20rapport%20au%20revenu

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The net change in a nation's foreign assets and liabilities, including monetary gold stocks, arising out of current trade, income on foreign investment, and cash gifts and contributions.  2, record 26, English, - net%20foreign%20investment

Record number: 26, Textual support number: 1 CONT

... net foreign investment ... has to be added to net domestic investment to arrive at the total of investment.  3, record 26, English, - net%20foreign%20investment

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Peterson took this opportunity to thank tax professionals for the thoughtful comments received on this measure and to reiterate the Department’s interest in receiving further comments on the proposed income tax changes dealing with demutualization.  1, record 27, English, - income%20tax%20change

Record number: 27, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  2, record 27, English, - income%20tax%20change

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Peterson a profité de l'occasion pour remercier les fiscalistes qui ont exprimé des commentaires diligents sur cette mesure et rappeler que le Ministère est intéressé à obtenir d'autres observations sur les modifications (proposées) à l'impôt sur le revenu traitant de la démutualisation.  1, record 27, French, - modification%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record number: 27, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, record 27, French, - modification%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

All enterprise revenues, expenses, gains, losses, and changes in accounting estimates less applicable income taxes for the accounting period except for :income(loss) from operations net of applicable income taxes; gain(loss) net of applicable income taxes on the disposal of a discontinued segment; extraordinary gains(losses) net of applicable income taxes; and the cumulative effect of a change in accounting principle...  3, record 28, English, - income%20from%20continuing%20operations

Record number: 28, Textual support number: 1 OBS

Compare with "results of discontinued operations".  4, record 28, English, - income%20from%20continuing%20operations

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Excédent des produits et des profits d'un exercice sur les charges et les pertes de cet exercice, compte tenu des impôts s'y rapportant, à l'exception des éléments suivants : a) les résultats, nets d'impôts, afférents aux activités abandonnées durant l'exercice et b) les éléments extraordinaires de l'exercice, nets des impôts s'y rapportant.  1, record 28, French, - b%C3%A9n%C3%A9fice%20tir%C3%A9%20des%20activit%C3%A9s%20poursuivies

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

In macroeconomics, the ratio of the change in national income following on a change in investment to the change in investment.  1, record 29, English, - investment%20multiplier

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

[...] coefficient d'accroissement du revenu global par rapport à un volume d'investissement additionnel.  2, record 29, French, - multiplicateur%20d%27investissement

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 DEF

Concepto teórico de la macroeconomía que indica la relación existente entre las variaciones de la inversión y las variaciones en el producto interno bruto.  1, record 29, Spanish, - multiplicador%20de%20la%20inversi%C3%B3n

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

... the University of Michigan's pathbreaking longitudinal Panel Survey on Income Dynamics,... has tracked several thousand families since the late 1960s. This study provides a statistically significant portrait of how these Americans are doing, not only how much income goes to the poor, but also how much change there is in who is poor every year.  1, record 30, English, - income%20dynamics

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

L'étude de l'Université du Michigan sur la dynamique des revenus constitue une première dans ce domaine : à partir de l'analyse de la situation de plusieurs milliers de familles depuis la fin des années soixante, elle fournit une photographie statistique très intéressante de la situation financière des Américains ainsi que des informations non seulement sur le transfert de richesse aux pauvres mais aussi sur la persistance de la pauvreté.  1, record 30, French, - dynamique%20des%20revenus

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

Change in income equal to a gain in welfare resulting from a change in price. Method used to estimate the consumer's willingness to pay for a specified good or service or willingness to accept compensation for receiving an undesired good or service.  1, record 31, English, - equivalent%20variation

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

Change in income equal to a gain in welfare resulting from a change in price; method used to estimate the consumer's willingness to pay for a specified good or service or willingness to accept compensation for receiving an undesired good or service.  1, record 32, English, - equivalent%20variation

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

Amount of payment or change in income necessary to make an individual indifferent with respect to an initial situation and a new situation with different prices.  1, record 33, English, - compensating%20variation

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Moving average market methods : comprise those accounting methods that reflect change in market values of portfolio investments in the balance sheet and income statement gradually over a period of years on a rational and systematic basis(e. g., simple average, weighted average, declining balance).  3, record 34, English, - moving%20average%20market%20method

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Méthode de comptabilisation à la valeur marchande qui consiste à tenir compte des variations de la valeur marchande d'un élément d'actif, par exemple un portefeuille de placements, en le comptabilisant à une valeur qui reflète la moyenne des justes valeurs d'une certaine période, par exemple cinq ans. Cette méthode permet de constater les variations de la valeur marchande par répartition sur un certain nombre d'exercices, d'une façon rationnelle et systématique, et de refléter ainsi les tendances à long terme du marché.  2, record 34, French, - m%C3%A9thode%20de%20la%20moyenne%20mobile%20des%20valeurs%20marchandes

Record number: 34, Textual support number: 1 CONT

Méthodes de la moyenne mobile des valeurs marchandes : méthodes comptables permettant de comptabiliser les variations de la valeur marchande des placements de portefeuille au bilan et à l'état des résultats graduellement sur un certain nombre d'exercices, d'une façon rationnelle et systématique (par exemple, méthode de la moyenne simple, méthode de la moyenne pondérée ou méthode du solde dégressif).  3, record 34, French, - m%C3%A9thode%20de%20la%20moyenne%20mobile%20des%20valeurs%20marchandes

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Bill C-364.  1, record 35, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%28change%20RRSP%20deduction%20to%20a%20tax%20credit%29

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Projet de loi C-364.  1, record 35, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28transformation%20en%20cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20d%C3%A9duction%20pour%20contribution%20%C3%A0%20un%20REER%29

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Ottawa, Human Resources Development Canada, 1994. 58 p.  1, record 36, English, - Federal%20support%20to%20post%2Dsecondary%20education%3A%20a%20supplementary%20paper

Record number: 36, Textual support number: 2 OBS

Logo on cover and title page: Improving Social Security in Canada.  1, record 36, English, - Federal%20support%20to%20post%2Dsecondary%20education%3A%20a%20supplementary%20paper

Record number: 36, Textual support number: 3 OBS

Contents : Introduction.-Post-secondary education in Canada.-Federal support.-The options for change.-Improved support to learners.-A new approach to student aid.-Conclusion.-Annex A : EPF-PSE : The existing mechanism.-Annex B : EPF-PSE : the future options.-Annex C :Income contingent repayment in Australia and New Zealand.  1, record 36, English, - Federal%20support%20to%20post%2Dsecondary%20education%3A%20a%20supplementary%20paper

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Ottawa, Développement des ressources humaines Canada, 1994. 64 p.  1, record 36, French, - L%27apport%20du%20gouvernement%20f%C3%A9d%C3%A9ral%20%C3%A0%20l%27enseignement%20postsecondaire%20%3A%20un%20document%20d%27information

Record number: 36, Textual support number: 2 OBS

Mot symbole sur la couverture et la page titre : La sécurité sociale dans le Canada de demain.  1, record 36, French, - L%27apport%20du%20gouvernement%20f%C3%A9d%C3%A9ral%20%C3%A0%20l%27enseignement%20postsecondaire%20%3A%20un%20document%20d%27information

Record number: 36, Textual support number: 3 OBS

Sommaire : Introduction. -Enseignement postsecondaire au Canada. -Aide fédérale. -Options. -Améliorer le soutien offert aux étudiants. -Nouvelle approche en matière de l'aide fédérale accordée aux étudiants. -Conclusion. -Annexe A : FPE-EPS : Le mécanisme actuel. -Annexe B : FPE-EPS : Les options. -Annexe C : Programmes de prêts remboursables en fonction du revenu en vigueur en Australie et en Nouvelle-Zélande.  1, record 36, French, - L%27apport%20du%20gouvernement%20f%C3%A9d%C3%A9ral%20%C3%A0%20l%27enseignement%20postsecondaire%20%3A%20un%20document%20d%27information

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Of or having to do with legislation which does not change the overall tax base upon which a government relies for income.  2, record 37, English, - revenue%2Dneutral

Record number: 37, Textual support number: 1 CONT

Under the Conservative [Party] proposal presented in June, 1987, a national sales tax would replace the manufacturers’ sales tax ... It is ... not known how much that tax would collect for the federal government. ... [Finance Minister] Wilson has simply insisted that the tax will be revenue-neutral.  3, record 37, English, - revenue%2Dneutral

Record number: 37, Textual support number: 1 OBS

According to Revenue Canada Taxation, the term "revenue neutral" refers to the fact that, although the government redistributes tax liability, its revenue remains the same.  4, record 37, English, - revenue%2Dneutral

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Expression fournie par la Division des conseillers fiscaux, ministère des Finances.  1, record 37, French, - sans%20incidence%20sur%20les%20recettes

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

In recognition of the fact that this change could result in a very large one-time tax increase for many of these taxpayers, the measure includes transitional provisions to bring this additional amount into income over a 10-year period.  1, record 38, English, - one%2Dtime%20tax%20increase

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Comme ce changement pourrait entraîner une très forte hausse ponctuelle de l'impôt à payer pour bon nombre de ces contribuables, des dispositions transitoires sont prévues pour que le montant additionnel soit intégré au revenu sur une période de 10 ans.  1, record 38, French, - hausse%20ponctuelle%20de%20l%27imp%C3%B4t%20%C3%A0%20payer

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

For example, in the nominal income sensitivity estimate, there is no feed-through of the change in nominal income to other variables, such as interest rates and unemployment.  1, record 39, English, - nominal%20income%20sensitivity%20estimate

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Par exemple, lorsqu'on évalue la sensibilité aux changements du revenu nominal, on ne tient pas compte de l'effet de ces changements sur les autres variables telles que les taux d'intérêt et le chômage.  1, record 39, French, - sensibilit%C3%A9%20aux%20changements%20du%20revenu%20nominal

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Sensitivity to Changes in Nominal Income.  1, record 40, English, - change%20in%20nominal%20income

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Sensibilité aux variations du revenu nominal.  1, record 40, French, - variation%20du%20revenu%20nominal

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Publ. by Minister of Finance, May 1985.  1, record 42, English, - The%20Corporate%20Income%20Tax%20System%20%3A%20A%20Direction%20for%20Change

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Publ. par le Ministre des Finances, Mai 1985.  1, record 42, French, - Le%20r%C3%A9gime%20fiscal%20des%20soci%C3%A9t%C3%A9s%20%3A%20un%20axe%20de%20changement

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

A construct used by P. Sraffa to understand the relationship between relative prices and the distribution of income between wages and profits. The standard commodity is a composite commodity constructed such that its price does not change when there are changes in the distribution of income.  1, record 43, English, - standard%20commodity

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Dans sa démonstration, Sraffa avance le concept de marchandise-étalon (...) : il s'agit d'une marchandise "composite", formée par la sélection de certaines marchandises employées comme biens de production et organisées comme un système économique complet en miniature, les différentes marchandises étant représentées dans les mêmes proportions que les quantités totales des moyens de production réellement utilisés.  1, record 43, French, - marchandise%2D%C3%A9talon

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

Household formation is... a function of several interrelated factors; population growth, marriages, divorces, immigration, income trends and changing social values. For statistical purposes, the term has been extended to mean "the net change in the number of households between two given years", this net change being "the difference between new households created and households dissolved".  1, record 44, English, - household%20formation

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Le nombre de ménages dans chaque groupe d'âge dépend de l'état matrimonial des gens... et de la tendance à la formation de ménages propre à chaque statut.  1, record 44, French, - formation%20de%20m%C3%A9nages

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

This chapter and the next one outline the modern theory of income determination(...), how consumption and investment interact to determine the equilibrium level of national income at full employment, below full employment, or over-full-employment inflationary conditions; and how each dollar change in investment leads to more than a dollar(...) change in NNP.  1, record 45, English, - modern%20theory%20of%20income%20determination

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

(...) the old multiplier relation of 18-1(b), inherited from our saving-investment analysis of Chapter 12, in which the change in investment resulted in an amplified change in income in its same direction, owing to primary spending and secondary respending.  1, record 46, English, - saving%2Dinvestment%20analysis

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

(...) the change in investment resulted in an amplified change in income in its same direction, owing to primary spending and secondary respending.  1, record 47, English, - primary%20spending

Record 47,  Textual support,  French

Record 47,  Textual support,  Spanish