TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

[This report provides] detailed information about federal tax expenditures and estimates of their fiscal cost. [It includes] measures related to income tax(corporate and personal) and the goods and services tax(GST). This report also contains tax evaluations and research papers, and was formerly called Tax Expenditures and Evaluations.  3, record 1, English, - Report%20on%20Federal%20Tax%20Expenditures

Record number: 1, Textual support number: 2 OBS

Department of Finance Canada.  4, record 1, English, - Report%20on%20Federal%20Tax%20Expenditures

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Ce rapport présente des renseignements détaillés sur les dépenses fiscales fédérales et des estimations de leur coût budgétaire. Il prend en compte les mesures liées à l'impôt sur le revenu (des particuliers et des sociétés) ainsi qu'à la taxe sur les produits et services (TPS). Ce rapport comprend des évaluations fiscales et des rapports de recherche et était anciennement intitulé Dépenses fiscales et évaluations.  3, record 1, French, - Rapport%20sur%20les%20d%C3%A9penses%20fiscales%20f%C3%A9d%C3%A9rales

Record number: 1, Textual support number: 2 OBS

Ministère des Finances Canada.  4, record 1, French, - Rapport%20sur%20les%20d%C3%A9penses%20fiscales%20f%C3%A9d%C3%A9rales

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

[There] are, for 33 countries, separate male and female estimates for life expectancy, adult literacy, mean years of schooling, employment levels and wage rates. This has made possible the calculation of both separate male and female HDIs and an overall gender-sensitive HDI.... These indices show that, for industrial countries, gender disparities have been narrowed in such areas as education and health. But they remain wide in levels of employment and pay-so women still earn a relatively low share of national income.  1, record 2, English, - gender%2Dsensitive%20HDI

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[Pour] 33 pays, il existe des estimations distinctes pour les hommes et les femmes quant à l'espérance de vie, l'alphabétisation des adultes, la moyenne d'années d'études, le niveau de l'emploi et les taux des salaires. Ceci a permis de calculer des IDH distincts pour les hommes et les femmes ainsi qu'un IDH global ajusté selon les disparités entre les sexes. [...] Ces indicateurs montrent que, pour les pays industrialisés, les différences entre les sexes se sont réduites dans les domaines tels que l'enseignement et la santé, mais qu'elles restent importantes en matière d'emploi et de rémunération du travail. Il s'ensuit que les femmes ne gagnent toujours qu'une proportion relativement faible du revenu national.  1, record 2, French, - IDH%20ajust%C3%A9%20selon%20les%20disparit%C3%A9s%20entre%20les%20sexes

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

In the income approach the value of a property is estimated on the basis of its ability to produce income. In this approach the appraiser estimates the amount of net income the property can reasonably be expected to produce annually. This net income is then converted into an indication of value by a mathematical process called capitalization.  2, record 3, English, - income%20approach

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

La technique du revenu consiste à capitaliser le revenu net annuel normalisé d'un immeuble au taux découlant du marché pour en indiquer la valeur marchande. En français il ne faut pas dire "approche du revenu" puisque "approche", dans ce sens, est un anglicisme.  2, record 3, French, - technique%20du%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... most of the information the analyst needs will be specific to the project under consideration.... For instance, a breakdown of a program's benefits among three income classes and 10 provinces would require 30 separate distributional estimates and adding a further breakdown by sex would double the number of estimates required.  1, record 4, English, - distributional%20estimate

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

This paper provides estimates of the built-in flexibility, or revenue elasticity, of income and consumption taxes(GST and excise taxes) in New Zealand. It is important for the design of tax policy to be able to measure reliably the income elasticity of tax revenues both for a tax system and its component taxes.  1, record 5, English, - built%2Din%20flexibility

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La flexibilité incorporée aux systèmes financiers répond aux besoins présents et futurs des entreprises de toutes tailles. Il est parfaitement possible de personnaliser le module Grand Livre afin de satisfaire vos exigences en utilisant les outils du système comme le générateur de rapports financiers qui produit un rapport rapide de toutes les activités financières.  3, record 5, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record number: 5, Textual support number: 1 OBS

La stabilisation automatique est un concept keynésien, parfois appelé «flexibilité incorporée» qui reflète la capacité des finances publiques à atténuer les conséquences des chocs sur l'activité.  2, record 5, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A vertical budget includes the various income and expenditure estimates in a given fiscal year, while a horizontal budget will include current estimates for a given fiscal year compared to prior audited income and expenditures, and a projection of costs into the future.  2, record 6, English, - vertical%20budget

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

... the National Council of Welfare estimates that a two-parent family with two children and an income of $15 000 a year will lose about $150 next year because of changes to the child benefits system and limitation of the tax indexing.  1, record 7, English, - tax%20indexing

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] le Conseil national du bien-être social estime qu'une famille dont le revenu annuel s'élève à 15 000 $ et qui comprend deux enfants, perdra environ 150 $ l'année prochaine à la suite des changements prévus aux abattements fiscaux touchant les enfants et de la nouvelle limite d'indexation de l'impôt.  1, record 7, French, - indexation%20de%20l%27imp%C3%B4t

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The TDP covers two separate populations : unicorporated self-employed farmers and incorporated farms. Data are used by Agriculture and Agri-food Canada and by other federal and provincial departments, and by various agencies to perform analyses on the agricultural industries. The information is also used by Statistics Canada, Agriculture Division, Farm Income and Prices section as input to produce expense estimates for Agricultural Expense Statistics.  1, record 8, English, - Taxation%20Data%20Program

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le PDF couvre deux populations : les fermiers travailleurs autonomes (qui ne sont donc pas constitués en société) et les fermes constituées en société. Ces données sont utilisées par Agriculture et Agro-alimentaire Canada et par d'autres ministères fédéraux et provinciaux ainsi que par divers organismes pour effectuer des analyses des industries agricoles. Cette information est aussi utilisée par la Section du revenu agricole et des prix à la production de la division de l'agriculture de Statistique Canada et intégrée aux estimations des dépenses pour la production de statistiques sur les dépenses agricoles.  1, record 8, French, - Programme%20des%20donn%C3%A9es%20fiscales

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

A survey of Statistics Canada, number 4301.  1, record 9, English, - Income%20Estimates%20for%20Subprovincial%20Areas

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Une enquête de Statistique Canada, numéro 4301.  1, record 9, French, - Estimations%20du%20revenu%20dans%20les%20secteurs%20infraprovinciaux

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

National accounts estimates and tables are either said to be at current prices or at. e. g. constant 1995 prices. 1995 refers to the base year and is just an example : it can of course be different from 1995. Although the term "at constant prices" strictly interpreted should be confined to volume measures. It is nevertheless convenient to use it as a headline also for measures of real income.  2, record 11, English, - at%20constant%20prices

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Pour pouvoir comparer des prix correspondant à des années différentes (en prix courants), il faut les ramener à la valeur qu'ils auraient pour une année commune (en prix constants de cette année). Pour ce faire, on utilise un déflateur, c'est-à-dire un coefficient qui permet de corriger l'effet de l'inflation.  3, record 11, French, - en%20prix%20constants

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A measure of the change in supply and/or demand as income changes.  3, record 12, English, - income%20elasticity

Record number: 12, 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 12, English, - income%20elasticity

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Faculté de la demande de s'accroître en fonction de l'augmentation des revenus.  3, record 12, French, - %C3%A9lasticit%C3%A9%20par%20rapport%20au%20revenu

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

National Income and Expenditure Accounts-Quarterly Estimates : this publication, issued by Statistics Canada, has absorbed 13-014 Financial Flow Accounts, Quarterly Estimates and 72-005 Estimates of Labour Income. New title for this publication : National Economic and Financial Accounts-Quarterly Estimates.  1, record 13, English, - National%20Economic%20and%20Financial%20Accounts%20%2D%20Quarterly%20Estimates

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Comptes nationaux des revenus et dépenses - Estimations trimestrielles : cette publication, publiée par Statistique Canada, a absorbé 13-014 Comptes des flux financiers, estimations trimestrielles et 72-005 Estimations du revenu du travail. Le nouveau titre de cette publication est : Comptes économiques et financiers nationaux - Estimations trimestrielles.  1, record 13, French, - Comptes%20%C3%A9conomiques%20et%20financiers%20nationaux%20%2D%20Estimations%20trimestrielles

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Statistics Canada.  1, record 14, English, - National%20income%20and%20expenditure%20accounts%20%3A%20annual%20estimates

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Statistique Canada.  1, record 14, French, - Comptes%20nationaux%20des%20revenus%20et%20d%C3%A9penses%3A%20estimations%20annuelles

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Estimates of the impact of future events(e. g., longevity statistics and investment income rates) used in calculating actuarial liabilities.  2, record 15, English, - valuation%20assumptions

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Ensemble d'hypothèses ou d'estimations concernant les événements futurs (par exemple taux de mortalité et taux de rendement des placements) et tenant compte du risque de détérioration des résultats.  1, record 15, French, - hypoth%C3%A8ses%20actuarielles

Record number: 15, Textual support number: 1 OBS

Les hypothèses actuarielles servent au calcul des provisions techniques.  1, record 15, French, - hypoth%C3%A8ses%20actuarielles

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, 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 16, English, - income%20from%20continuing%20operations

Record number: 16, Textual support number: 1 OBS

Compare with "results of discontinued operations".  4, record 16, English, - income%20from%20continuing%20operations

Record 16,  Textual support,  French

Record number: 16, 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 16, French, - b%C3%A9n%C3%A9fice%20tir%C3%A9%20des%20activit%C3%A9s%20poursuivies

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A form of indirect benefit that accrues to suppliers of project inputs. Includes the direct and indirect value added to national income generated by the investment and recurrent expenditures of a project. Equivalent to using a shadow price for a project input for which an adjustment is made for opportunity cost in the estimates of direct and indirect value added. Sometimes estimated using specialized forms of input-output multipliers.  1, record 17, English, - induced%2Dby%20benefit

Record number: 17, Textual support number: 1 OBS

See stemming-from benefit.  1, record 17, English, - induced%2Dby%20benefit

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Es una forma de beneficio indirecto que perciben los proveedores de insumos del proyecto. Incluye el valor agregado, directo e indirecto, al ingreso nacional generado por la inversión y los gastos recurrentes de un proyecto. Equivale a utilizar un precio de cuenta para el insumo de un proyecto con respecto al cual se hace un ajuste para tener en cuenta el costo de oportunidad en las estimaciones del valor agregado directo e indirecto. Algunas veces se estima utilizando formas especializadas de multiplicadores de insumo-producto.  1, record 17, Spanish, - beneficio%20inducido%20indirecto

Record number: 17, Textual support number: 1 OBS

Véase beneficio derivado indirecto.  1, record 17, Spanish, - beneficio%20inducido%20indirecto

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Estimates of the main fiscal aggregates are sensitive to changes in economic assumptions-particularly the level of nominal income and interest rates.  1, record 18, English, - fiscal%20aggregate

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Les estimations des principaux agrégats budgétaires sont sensibles aux modifications des hypothèses économiques - et plus particulièrement aux variations du revenu nominal et des taux d'intérêt.  1, record 18, French, - agr%C3%A9gat%20budg%C3%A9taire

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

[A paper by Jeroen Kremers and Timothy Lane published in the December 1990 issue of Staff Papers] constructs ERM [exchange rate mechanism] aggregates for money and income by adding up the corresponding national data at purchasing-power-parity exchange rates, selecting the Organization for Economic Cooperation and Development's(OECD's) estimates of the relative purchasing powers of different currencies in a benchmark year, 1985.  1, record 19, English, - purchasing%2Dpower%2Dparity%20exchange%20rate

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Final annual estimates of wages and salaries and supplementary labour income.  1, record 20, English, - annual%20benchmarks

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Estimations annuelles définitives des salaires et traitements et du revenu supplémentaire du travail.  1, record 20, French, - donn%C3%A9es%20de%20r%C3%A9f%C3%A9rence%20annuelles

Record 20,  Textual support,  Spanish