TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Government Annuities Act was passed in 1908, the purpose being "to authorize the issue of Government Annuities for Old Age". The Act was primarily designed for salary and wage earners to enable them to save systematically for a retirement income in later life.  3, record 1, English, - Government%20Annuities%20Act

Record number: 1, Textual support number: 2 OBS

Short title: Government Annuities Act.  4, record 1, English, - Government%20Annuities%20Act

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Loi visant essentiellement à aider les salariés à économiser systématiquement en vue de leur assurer un revenu de retraite plus tard.  3, record 1, French, - Loi%20relative%20aux%20rentes%20sur%20l%27%C3%89tat

Record number: 1, Textual support number: 2 OBS

Titre abrégé : Loi relative aux rentes sur l'État.  4, record 1, French, - Loi%20relative%20aux%20rentes%20sur%20l%27%C3%89tat

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - personal%20exemption

Record number: 2, Textual support number: 1 CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity...  3, record 2, English, - personal%20exemption

Record number: 2, 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 2, English, - personal%20exemption

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - exemption%20personnelle

Record number: 2, Textual support number: 1 OBS

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

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

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

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

The Community Volunteer Income Tax Program is a community-based outreach program administered by the Canada Customs and Revenue Agency [now the Canada Revenue Agency] which helps people with straightforward tax situations complete their income tax returns free of charge. It is designed to help the people who need it most : newcomers to Canada, low-income wage earners, students and seniors.  4, record 3, English, - Community%20Volunteer%20Income%20Tax%20Program

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Le Programme communautaire des bénévoles en matière d'impôt est un programme communautaire administré par l'Agence des douanes et du revenu du Canada [maintenant l'Agence du revenu du Canada] qui aide gratuitement les personnes, dont la situation fiscale est simple, à remplir leurs déclarations de revenus. Le programme est destiné aux personnes qui ont le plus besoin d'aide : nouveaux arrivants au Canada, salariés à faible revenu, étudiants et personnes âgées.  4, record 3, French, - Programme%20communautaire%20des%20b%C3%A9n%C3%A9voles%20en%20mati%C3%A8re%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Another aspect of the US restructuring experience that has been key to the tactics of labour cost compression-a marked widening of income inequality. In 1995, the wages of US male earners were roughly 4, 4 times those of the lower decile... wage dispersion ratio was between 2. 0 and 3. 0 for Germany, Japan, Italy, Sweden, Finland and Australia. The ratio for UK was about 3. 3, and that for Canada about 3. 8.  1, record 4, English, - wage%20dispersion%20ratio

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Un autre aspect de l'expérience américaine de restructuration a constitué une pièce maîtresse de la stratégie de réduction des coûts de main-d'œuvre : l'aggravation des inégalités de revenus. En 1995, les travailleurs masculins appartenant au décile le plus élevé gagnaient environ 4,4 fois plus que ceux du décile inférieur [...] le ratio de dispersion des salaires s'échelonnait entre 2,0 et 3,0 pour l'Allemagne, le Japon, l'Italie, la Suède, la Finlande et l'Australie. Ce même ratio s'établissait à environ 3,3 pour le Royaume-Uni et à 3,8 pour le Canada.  1, record 4, French, - ratio%20de%20dispersion%20des%20salaires

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 DEF

Reduction in real income due to the increase in income from inflation, resulting in income earners being placed in higher tax brackets.  2, record 6, English, - fiscal%20drag

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

In the 1981 Census, Stats. Can. removed the concept of "head of household" and replaced it with the gender-neutral "household maintainer"... to remove the traditional assumption that men are the income earners  1, record 7, English, - household%20maintainer

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

section de trad. de Stat. Can.  1, record 7, French, - soutien%20de%20m%C3%A9nage

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish