TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

INCOME DETERMINATION [20 records]

Record 1 2023-08-16

English

Subject field(s)
  • Taxation
CONT

Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual’s secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another).

OBS

While there is some similarity to the term "principal residence" used under the Income Tax Act(ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual' s primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes.

French

Domaine(s)
  • Fiscalité
CONT

Lorsqu'un particulier a plus d'une résidence, la résidence qui n'est pas la plus importante pour ce particulier est la résidence secondaire puisqu'elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu'une autre).

OBS

Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu (LIR), la détermination de la résidence principale n'indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable.

Save record 1

Record 2 2015-07-08

English

Subject field(s)
  • PAJLO
  • Family Law (common law)
CONT

Subject to the express contrary intention of the donor or testator, the income generated by third-party postmarital gifts or inheritances is subject to inclusion in the determination of the net family property of the recipient.

OBS

postmarital gift: Refers to the act of giving.

French

Domaine(s)
  • PAJLO
  • Droit de la famille (common law)
DEF

Donation faite aux époux ou à l'un d'eux pendant le mariage.

OBS

donation postmatrimoniale : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2015-03-02

English

Subject field(s)
  • Statistical Graphs and Diagrams
CONT

Hicks-Hansen diagrams synthesize classical and depression poles.

CONT

The Hicks-Hansen diagram not only succeeds in synthesizing fiscal and monetary policy, the theory of income determination and the theory of money; in addition it helps synthesize the monetarist and Keynesian theories of macroeconomics by providing a definite and general theory of the velocity of money.

French

Domaine(s)
  • Diagrammes et graphiques (Statistique)

Spanish

Save record 3

Record 4 2015-03-02

English

Subject field(s)
  • Economic History
CONT

Modern economists are "post-Keynesians", keen to render obsolete any theories that cannot meet the test of experience. Thus, in 1970, post-Keynesians accord an importance to the role of money in the process of income determination...

French

Domaine(s)
  • Histoire de l'économique

Spanish

Save record 4

Record 5 2014-04-10

English

Subject field(s)
  • Economics
  • Econometrics
CONT

In economics the basic variables are supply, demand, price and cost (micro-economic); income, expenditure, output (macro-economic).

CONT

In any applied science such as economics... variables are usually identified with real-world things of interest, e. g. consumption and investment will be regarded as variables in a model of income determination.

French

Domaine(s)
  • Économique
  • Économétrie
DEF

Grandeur économique capable de varier entre certaines limites, par rapport à d'autres grandeurs économiques tenues pour immuables.

CONT

[Le modèle économétrique] est constitué sous la forme d'une ou plusieurs relations entre la variable qu'il faut étudier, la consommation par exemple, et une ou d'autres variables qui agissent sur la première pour la déterminer, par exemple, le revenu.

Spanish

Campo(s) temático(s)
  • Economía
  • Econometría
Save record 5

Record 6 2010-10-25

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

An interperiod income-tax allocation that includes in income tax expense the tax effects of all transactions entering into the determination of pretax accounting income for the period even though some of the transactions may affect the taxes payable in a different period.

OBS

Such a comprehensive allocation recognizes that the amount of income taxes payable for a given period does not appropriately measure the income tax expense related to transactions for that period. Under this view, income-tax expense encompasses any accrual, deferral, or estimation necessary to measure the tax effects of transactions included in pretax accounting income for that period.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Mode d'application de la méthode du report d'impôts, dans lequel sont pris en compte les effets fiscaux de tous les écarts temporaires, quelle que soit la probabilité ou l'imminence de la résorption de ces écarts, ou encore leur degré de récurrence.

Spanish

Save record 6

Record 7 2008-08-13

English

Subject field(s)
  • Titles of Forms
  • Taxation
  • Aboriginal Law
OBS

Canada Revenue Agency’s form TD1-IN.

French

Domaine(s)
  • Titres de formulaires administratifs
  • Fiscalité
  • Droit autochtone
OBS

Formulaire TD1-IN de l'Agence du revenu du Canada.

Spanish

Save record 7

Record 8 2003-11-19

English

Subject field(s)
  • Agricultural Economics
CONT

The focus of the determination is normally on "capital committed to farming and time spent farming" in cases where a full-time farmer is forced to seek additional off-farm income to offset losses incurred.

French

Domaine(s)
  • Économie agricole

Spanish

Save record 8

Record 9 2001-08-28

English

Subject field(s)
  • Economic Planning
CONT

The theory of income determination... is a powerful tool. It helps us to understand the ups and downs of the business cycle. It helps us to understand how foreign lending(which is one part of total net investment) affects domestic employment and income. It helps us to understand how governmental fiscal policy can be used to fight inflation and unemployment.

Key term(s)
  • income determination theory

French

Domaine(s)
  • Planification économique

Spanish

Campo(s) temático(s)
  • Planificación económica
DEF

Teoría que intenta explicar los determinantes del nivel de ingreso nacional en un punto determinado en el tiempo, y de los cambios en el ingreso nacional a través del tiempo.

Save record 9

Record 10 2000-03-07

English

Subject field(s)
  • Titles of Forms
  • Taxation
OBS

Publication number T1008 of Revenue Canada.

French

Domaine(s)
  • Titres de formulaires administratifs
  • Fiscalité

Spanish

Save record 10

Record 11 1998-10-01

English

Subject field(s)
  • Taxation
Key term(s)
  • safe income determination time

French

Domaine(s)
  • Fiscalité
OBS

Source : Définition - paragraphe 55(1) de la LIR.

Spanish

Save record 11

Record 12 1997-12-23

English

Subject field(s)
  • Titles of Provincial and Territorial Laws and Regulations (Canadian)
  • Insurance
OBS

Pursuant to The Manitoba Public Insurance Corporation Act.

French

Domaine(s)
  • Titres de lois et de règlements provinciaux et territoriaux canadiens
  • Assurances
OBS

En vertu de la Loi sur la Société d'assurance publique du Manitoba.

Spanish

Save record 12

Record 13 1997-01-16

English

Subject field(s)
  • Social Security and Employment Insurance
  • Labour and Employment
CONT

Effective in 1993 for New Brunswick, "employment-related remuneration" is considered as income in the determination of rates if the worker receives more than 80% of net pre-accident earnings.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Travail et emploi
CONT

Depuis 1993, au Nouveau-Brunswick, la "rémunération liée à l'emploi" est considérée comme un revenu aux fins du calcul de l'indemnité si le travailleur reçoit plus de 80 p. 100 des gains nets qu'il recevait avant l'accident.

Spanish

Save record 13

Record 14 1997-01-16

English

Subject field(s)
  • Social Security and Employment Insurance
  • Labour and Employment
CONT

Effective in 1993 for New Brunswick, "employment-related remuneration" is considered as income in the determination of rates if the worker receives more than 80% of net pre-accident earnings.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Travail et emploi
CONT

Depuis 1993, au Nouveau-Brunswick, la «rémunération liée à l'emploi» est considérée comme un revenu aux fins du calcul de l'indemnité si le travailleur reçoit plus de 80 p. 100 des gains nets qu'il recevait avant l'accident.

Spanish

Save record 14

Record 15 1995-06-20

English

Subject field(s)
  • Banking
OBS

Many books have been written on this subject of equilibrium income determination, and it is only in the last few decades that economists have learned how to separate truth and falsity of both extremes. The next 100 pages will deal with this important question, in its relation to... banking... policy.

French

Domaine(s)
  • Banque

Spanish

Save record 15

Record 16 1981-01-27

English

Subject field(s)
  • Saving and Consumption
  • Remuneration (Personnel Management)
OBS

Modern students of income determination urge a more fruitful tack.

French

Domaine(s)
  • Épargne et consommation
  • Rémunération (Gestion du personnel)

Spanish

Save record 16

Record 17 1981-01-23

English

Subject field(s)
  • National and International Economics
  • Economic Conditions and Forecasting
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.

French

Domaine(s)
  • Économie nationale et internationale
  • Prévisions et conjonctures économiques

Spanish

Save record 17

Record 18 1981-01-23

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
OBS

For the Appendix are reserved certain special topics of classical capital theory and modern doctrines of income determination.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques

Spanish

Save record 18

Record 19 1981-01-23

English

Subject field(s)
  • Economic Conditions and Forecasting
OBS

Monetary analysis is seen to fit in well with modern theory of income determination.

French

Domaine(s)
  • Prévisions et conjonctures économiques

Spanish

Save record 19

Record 20 1980-08-22

English

Subject field(s)
  • Econometrics
  • Remuneration (Personnel Management)
OBS

Many books have been written on this subject of equilibrium income determination, and it is only in the last few decades that economists have learned how to separate the truth and falsity of both extremes.

French

Domaine(s)
  • Économétrie
  • Rémunération (Gestion du personnel)

Spanish

Save record 20

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: