TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

An eligible child is your or your spouse or common-law partner's child; or a child who was dependent on you or your spouse or common-law partner, and whose income in 2005 was $8, 648 or less.  2, record 1, English, - eligible%20child

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 63(3)(c); 122.2(2)(a).  3, record 1, English, - eligible%20child

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un enfant admissible qui est, selon le cas : votre enfant, y compris celui de votre époux ou conjoint de fait; un enfant qui était à votre charge ou à la charge de votre époux ou conjoint de fait et qui avait un revenu net ne dépassant pas 8648 $ en 2005.  2, record 1, French, - enfant%20admissible

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 63(3)(c); 122.2(2)(a).  3, record 1, French, - enfant%20admissible

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The medical notch provision enables a taxpayer to claim the medical expenses for a dependent for whom the taxpayer would have claimed a personal amount if that dependant's income had not been too high.  2, record 2, English, - notch%20provision

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Disposition de la loi fiscale canadienne qui permet à un contribuable de se prévaloir du crédit pour frais médicaux à l'égard des frais qu'il a payés pour une personne à sa charge dont le revenu est trop élevé pour qu'il puisse demander le crédit.  3, record 2, French, - disposition%20de%20rajustement

Record number: 2, Textual support number: 1 OBS

Le contribuable ajoute à son impôt une fraction définie du revenu de la personne à charge puis déduit le crédit pour frais médicaux.  3, record 2, French, - disposition%20de%20rajustement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An amount determined by the taxpayer’s status as a single person, married person, or head of a family which he may subtract from his net income in the computation of his income tax.  2, record 3, English, - personal%20exemption

Record number: 3, Textual support number: 1 CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ...  3, record 3, English, - personal%20exemption

Record number: 3, Textual support number: 1 OBS

Section 109 of the Income Tax Act provides for the following personal exemptions : basic personal exemption, age exemption, married exemption, equivalent to married exemption, exemption for wholly dependent children and exemption for other dependants.  4, record 3, English, - personal%20exemption

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Sommes dépendant de la situation familiale du contribuable, de son âge, etc., que la loi lui permet de déduire dans le calcul de son revenu imposable.  3, record 3, French, - exemption%20personnelle

Record number: 3, Textual support number: 1 OBS

Abattement et exonération personnelle s'utilisent surtout au pluriel.  2, record 3, French, - exemption%20personnelle

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.  2, record 3, Spanish, - m%C3%ADnimo%20exento

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

[...] an individual resident in Canada who is a beneficiary of the trust and either qualifies for the disability tax credit or is at least 18 years old and dependent on another person because of a mental or physical infirmity, with income below the basic personal amount.  2, record 4, English, - preferred%20beneficiary

Record number: 4, Textual support number: 1 OBS

Additionally, the individual must be a settlor of the trust, a lineal descendant of the settlor, or the settler’s spouse or common-law partner.  2, record 4, English, - preferred%20beneficiary

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

[...] particulier résident du Canada qui est un bénéficiaire de la fiducie et qui est admissible au crédit d'impôt pour personne handicapée ou qui a au moins 18 ans et est à la charge d'une autre personne en raison d'une déficience mentale ou physique, et dont le revenu ne dépasse pas le montant personnel de base.  3, record 4, French, - b%C3%A9n%C3%A9ficiaire%20privil%C3%A9gi%C3%A9

Record number: 4, Textual support number: 1 OBS

En outre, le particulier doit être un constituant de la fiducie, un descendant en ligne directe du constituant, ou l'époux ou le conjoint de fait du constituant.  3, record 4, French, - b%C3%A9n%C3%A9ficiaire%20privil%C3%A9gi%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Participants in training programs sponsored by the federal government who have young children requiring care are eligible for dependent care allowances of up to $20 per day. The rate does not vary across Canada. While the rate does not reflect the actual cost of care, the income supplement gives families the flexibility to make local arrangements.  1, record 5, English, - Dependent%20Care%20Allowances

Record number: 5, Textual support number: 2 OBS

The term "dependant", when used as a noun as is the case here, is more frequently written with an "a". "Dependent" with an "e" represents the adjective form.  2, record 5, English, - Dependent%20Care%20Allowances

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Les personnes qui ont de jeunes enfants et participent à un programme de formation parrainé par le gouvernement fédéral peuvent recevoir une allocation allant jusqu'à 20 $ par jour pour en assurer la garde. L'allocation est fixe pour l'ensemble du Canada. Bien qu'il ne reflète pas le coût réel des services, ce supplément de revenu laisse une plus grande marge de manœuvre aux familles, leur permettant de prendre des dispositions localement.  1, record 5, French, - Allocations%20pour%20la%20garde%20des%20personnes%20%C3%A0%20charge

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

... an officer or non-commissioned member and the member's family are entitled to occupy family housing where... the member is married or in a common-law partnership, or is single and has a dependent child related by blood, marriage or adoption legally or in fact who is claimed as a dependant for income tax purposes, provided that the spouse or common-law partner or dependent child, as applicable, normally resides with the member...  1, record 6, English, - family%20housing

Record number: 6, Textual support number: 1 OBS

married quarters; MQ: designations officially approved by the Department of National Defence and the Canadian Forces.  7, record 6, English, - family%20housing

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[...] un officier ou militaire du rang et sa famille ont droit d'occuper un logement familial lorsque les conditions suivantes sont réunies [:] le militaire est marié ou vit en union de fait, ou est célibataire mais a un enfant par le sang, le mariage ou l'adoption de droit ou de fait déclaré comme personne à charge aux fins de l'impôt sur le revenu, à condition que l'époux ou conjoint de fait ou l'enfant à charge, selon le cas, demeure ordinairement avec le militaire [...]  5, record 6, French, - logement%20familial

Record number: 6, Textual support number: 1 OBS

logement familial; LF : désignations uniformisées par le Comité de terminologie française du Conseil de doctrine et de tactique de l'Armée de terre et par le ministère de la Défense nationale et les Forces canadiennes.  6, record 6, French, - logement%20familial

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

... the character of the... distribution of income is highly dependent upon the initial distribution of property ownership, upon acquired or inherited abilities, educational opportunities, and presence or absence of racial and sex discriminations.  1, record 7, English, - property%20ownership

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The demand for money consists of a transaction demand importantly related to income and a precautionary demand much dependent on interest and profit rates, and on wealth, volatile expectations, risk aversion, and speculative price expectations.  1, record 8, English, - demand%20for%20money

Record number: 8, Textual support number: 2 CONT

... the demand for money, along with depending positively on the level of income transactions, also depends inversely on the interest and profit yields sacrificed in order to have the safety and convenience holding M.  1, record 8, English, - demand%20for%20money

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - economic%20diversification

Record 9,  Textual support,  French

Record number: 9, 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 9, French, - diversification%20de%20l%27%C3%A9conomie

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A tax exemption granted to an individual tax payer for each dependent whose gross income is less than the exemption amount and for each child who is younger than 19 or, if a student, younger than 24.  1, record 10, English, - dependency%20exemption

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

« personne à charge » Par rapport à une personne, le conjoint de cette personne, un enfant non marié de moins de 19 ans visé par l'exemption pour personne à charge aux fins de l'impôt, un enfant non marié de 19 à 24 ans inclusivement visé par l'exemption pour personne à charge aux fins de l'impôt parce qu'il suit des cours à plein temps dans un institut [...]  2, record 10, French, - exemption%20pour%20personne%20%C3%A0%20charge

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

The Post-Secondary Graduate Tax Credit is a one-time tax credit that graduates and journey persons may apply against their Saskatchewan Income Tax. The tax credit amount is dependent on the year of graduation and any unused credit may be carried forward for up to four years.  1, record 11, English, - Post%2DSecondary%20Graduate%20Tax%20Credit

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Traduction suggérée par la Direction des affaires francophones de la Saskatchewan.  2, record 11, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20les%20dipl%C3%B4m%C3%A9s%20postsecondaires

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A trust whereby provisions can be altered or canceled dependent on the grantor. During the life of the trust, income earned is distributed to the grantor, and only after death does property transfer to the beneficiaries.  5, record 12, English, - revocable%20trust

Record number: 12, Textual support number: 1 CONT

What is a revocable living trust? A trust is a written agreement that names someone to be responsible for managing property for the benefit of others. A revocable living trust (also called a "living trust" or "revocable trust") is one type of trust. It’s a "living" trust because you create it while you’re alive. It’s "revocable" because, as long as you’re mentally competent, you can change or end the trust at any time, for any reason.  6, record 12, English, - revocable%20trust

Record number: 12, Textual support number: 1 OBS

According to the Canadian Dictionary, revocable trust is the preferred spelling.  7, record 12, English, - revocable%20trust

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Fiducie qui peut être résiliée ou modifiée par la personne qui l'a établie.  2, record 12, French, - fiducie%20r%C3%A9vocable

Record number: 12, Textual support number: 1 CONT

[...] une fiducie est dite révocable ou sans droit de regard si le bien transféré ou le bien substitué à celui-ci peut revenir au cédant ou être transféré à des personnes désignées par ce dernier après la création de la fiducie, ou si aucun de ces biens ne peut être aliéné du vivant du cédant sans son consentement.  3, record 12, French, - fiducie%20r%C3%A9vocable

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, 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 13, English, - Special%20Climate%20Change%20Fund

Record 13,  Textual support,  French

Record number: 13, 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 13, French, - Fonds%20sp%C3%A9cial%20pour%20les%20changements%20climatiques

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Refers to loans for which repayment is dependent upon the income of the borrower, for example, 3% of income.  1, record 16, English, - income%20contingent

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Se dit de prêts dont le montant remboursé repose sur le revenu de l'emprunteur (p. ex. 3 % du revenu).  1, record 16, French, - en%20fonction%20du%20revenu

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

House of Commons. Bill C-378. First reading, June 8, 2001.  1, record 17, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Members%20of%20Parliament%20Retiring%20Allowances%20Act%2C%20the%20Public%20Service%20Superannuation%20Act%20and%20the%20Royal%20Canadian%20Mounted%20Police%20Superannuation%20Act%28dependent%20beneficiaries%29

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Chambre des communes. Projet de loi C-378. Première lecture, 8 juin 2001.  1, record 17, French, - Loi%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20la%20Loi%20sur%20les%20allocations%20de%20retraite%20des%20parlementaires%2C%20la%20Loi%20sur%20la%20pension%20de%20la%20fonction%20publique%20et%20la%20Loi%20sur%20la%20pension%20de%20retraite%20de%20la%20Gendarmerie%20royale%20du%20Canada%20%28b%C3%A9n%C3%A9ficiaires%20%C3%A0%20charge%29

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

The "Integrated Training Centres for Youth" is a component of the Strategic Initiatives of the federal government. This project is a blend of counselling coaching, career work exposure, work experience, skills training and educational upgrading, employment preparation, and job placements and follow-up to assist high school dropouts who potentially could become dependent on income support. Human Resources Development Canada and the government of Alberta are responsible of the project.  1, record 18, English, - Integrated%20Training%20Centre%20for%20Youth

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Les «Centres de formation intégrée pour les jeunes» sont une composante du programme des Initiatives stratégiques du gouvernement fédéral. Ces centres offrent divers services : counselling, encadrement, mise en contact avec le milieu de travail, expérience de travail, formation professionnelle, rattrapage scolaire, préparation à l'emploi, placement professionnel et suivi; ces services permettent d'aider les décrocheurs du secondaire susceptibles de dépendre du soutien du revenu. Développement des ressources humaines Canada et le gouvernement de l'Alberta sont responsables du programme.  1, record 18, French, - Centre%20de%20formation%20int%C3%A9gr%C3%A9e%20pour%20les%20jeunes

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

This program, component of the Strategic Initiatives, offered wage subsidies to employers in growth sectors in Newfoundland to hire individuals who were dependent upon, or at risk of becoming dependent upon income support. Human Resources Development Canada and Newfoundland are in charge of the program.  3, record 19, English, - Strategic%20Employment%20Opportunities%20Program

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Ce programme qui fait partie des Initiatives stratégiques, a offert des subventions salariales aux employeurs des secteurs de croissance à Terre-Neuve afin qu'ils engagent des personnes recevant ou risquant de recevoir un soutien du revenu. Développement des ressources humaines et Terre-Neuve sont responsables du programme.  3, record 19, French, - Programme%20des%20d%C3%A9bouch%C3%A9s%20d%27emploi%20strat%C3%A9giques

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

The income security programs... have, as their purpose,... the assurance of a reasonable lifetime distribution of income through transfers to persons whose economic or demographic characteristics tend to place stringent restrictions on their disposable incomes(e. g., the young, the elderly and parents with dependent children).  1, record 20, English, - lifetime%20distribution%20of%20income

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Les programmes de sécurité du revenu [...] visent tous [...] à assurer une répartition raisonnable du revenu durant toute la vie au moyen de paiements de transfert à ceux dont le revenu est sérieusement limité par leur situation démographique ou économique (p. ex. les jeunes, les personnes âgées, les parents qui ont des enfants à charge).  1, record 20, French, - r%C3%A9partition%20du%20revenu%20durant%20toute%20la%20vie

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

The Ontario Tax Reduction program eliminates or reduces Ontario income tax for lower-income taxpayers. For many years, a tax reduction had been automatically taken into account in calculating the Ontario tax tables. The OTR program provides additional tax relief for eligible individuals with dependent children 18 years of age and under, or with disabled dependants of any age.  1, record 21, English, - Ontario%20Tax%20Reduction

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Le programme de réduction d'impôt de l'Ontario élimine ou réduit l'impôt de l'Ontario pour les contribuables à faible revenu. Pendant de nombreuses années, une réduction d'impôt était automatiquement prise en compte dans le calcul des tables d'impôt de l'Ontario. Ce programme offre un allègement fiscal additionnel aux personnes admissibles ayant des enfants à charge de 18 ans et moins ou ayant la charge de personnes handicapées quel que soit leur âge.  1, record 21, French, - R%C3%A9duction%20d%27imp%C3%B4t%20de%20l%27Ontario

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Low-income Saskatchewan residents may claim reductions on their federal income tax form to reduce their net provincial taxes payable. Tax reductions are available in respect of each dependent child, with a further reduction available in respect of the first child in a single parent family.  1, record 22, English, - Saskatchewan%20Tax%20Reductions

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Les personnes à faible revenu qui demeurent en Saskatchewan peuvent demander, en remplissant leur déclaration de revenu fédérale, une réduction du montant net de leurs impôts provinciaux payables. Les réductions d'impôt sont accordées pour chaque enfant à charge; de plus, une réduction plus forte est offerte pour le premier enfant des familles monoparentales.  1, record 22, French, - Saskatchewan%20Tax%20Reductions

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

A non-refundable child tax credit is available to families with dependent children. In addition to the basic amount in respect of each child, there is an additional credit available to lone-parent families. In addition, a provincial tax reduction is calculated according to income levels and is available to parents with dependent children. This tax reduction depends on the applicant's family situation and serves to reduce or cancel out the amount of provincial income tax otherwise payable.  1, record 23, English, - Quebec%20Tax%20Reductions%20for%20Families

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Un crédit d'impôt non remboursable pour enfant est offert aux familles ayant des enfants à charge. En plus du montant de base pour chaque enfant, un crédit additionnel est octroyé aux familles monoparentales. En outre, une réduction d'impôt provincial est calculée en fonction des niveaux de revenu et est offerte aux parents ayant des enfants à charge. Cette réduction d'impôt dépend de la situation familiale du requérant et permet de réduire ou d'annuler l'impôt provincial qu'il faudrait autrement verser.  1, record 23, French, - R%C3%A9ductions%20d%27imp%C3%B4t%20pour%20les%20familles%20du%20Qu%C3%A9bec

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

The demand for money consists of a transaction demand importantly related to income, and a precautionary(or asset) demand much dependent on interest and profit rates, and on wealth, volatile expectations, risk aversion, and speculative price expectations.  1, record 24, English, - precautionary%20demand

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish