TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers. Like a common shareholder, each unit holder receives a transferable, marketable certificate, representing the number of units owned and is entitled to one vote per unit owned. Unlike a common shareholder, however, ownership of a unit trust does not provide the safeguard of limited liability and theoretically a unit holder could be held liable for certain debts incurred by the trust itself.... All income received by the trust, aside from administrative expenses and fees of the advisors and managers, flows directly to unit holders as dividends.  2, record 1, English, - unit%20trust

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 108(2).  3, record 1, English, - unit%20trust

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels. Comme l'actionnaire ordinaire, le porteur d'unité reçoit un certificat négociable et transférable représentant le nombre d'unités détenues et a droit à un vote par unité. La propriété d'une unité de fiducie ne donne toutefois pas la sécurité de la responsabilité limitée et, à la différence de l'actionnaire ordinaire, un détenteur d'unités pourrait théoriquement être tenu responsable de certaines dettes contractées par le fonds. ... Tous les revenus que le fonds reçoit, mis à part les frais d'administration et la rémunération des conseillers et du gestionnaire, sont distribués directement aux détenteurs d'unités sous forme de dividendes.  2, record 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 108(2).  3, record 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Private pension plans ... include all occupational pension plans sponsored by employers in both the public and private sectors of the economy.  4, record 2, English, - private%20pension%20plan

Record number: 2, Textual support number: 2 CONT

Private pension plans provide workers with retirement income to supplement their revenue from public pension plans. They come in a variety of forms, including personal registered retirement savings plans(RRSPs) and employer-sponsored plans : Supplemental pension plan(SPP), Excess benefit plan, Group registered retirement savings plan(group RRSP), Deferred profit sharing plan(DPSP), Employees profit sharing plan(EPSP) [and] Retirement compensation arrangement.  5, record 2, English, - private%20pension%20plan

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les régimes privés de retraite procurent au travailleur un revenu qui complète celui des régimes publics à la retraite. Il en existe différents types, dont le régime enregistré d'épargne-retraite (REER) parrainé par le travailleur et les régimes parrainés par l'employeur : Régime complémentaire de retraite (RCR), Régime surcomplémentaire de retraite, Régime enregistré d'épargne-retraite (REER) collectif, Régime de participation différée aux bénéfices (RPDB), Régime de participation des employés aux bénéfices (RPEB) [et] Convention de retraite.  7, record 2, French, - r%C3%A9gime%20de%20retraite%20priv%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992.  2, record 3, French, - cat%C3%A9gorie%20de%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

For the purposes of this Act [Income Tax Act], where the expression "controlled, directly or indirectly in any manner whatever, "is used, a corporation, person or group of persons(in this subsection referred to as the "controller") at any time where, at that time, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation, except that,...  2, record 4, English, - controller

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 256(6).  3, record 4, English, - controller

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Pour l'application de la présente loi [Loi de l'impôt sur le revenu], lorsque l'expression «contrôlée, directement ou indirectement, de quelque manière que ce soit,» est utilisée, une société est considérée comme ainsi contrôlée par une autre société, une personne ou un groupe de personnes - appelé «entité dominante» au présent paragraphe - à un moment donné si, à ce moment, l'entité dominante a une influence directe ou indirecte dont l'exercice entraînerait le contrôle de fait de la société [...]  2, record 4, French, - entit%C3%A9%20dominante

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art . 256(6).  3, record 4, French, - entit%C3%A9%20dominante

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

An unconditional basic income delivered by a government to a very broad group of people, regardless of their income level or employment status.  2, record 5, English, - universal%20basic%20income

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Revenu de base inconditionnel accordé par un gouvernement à un groupe très large de personnes quel que soit leur niveau de revenu ou leur situation d'emploi.  2, record 5, French, - revenu%20de%20base%20universel

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

It is vital that Canada stands up to discrimination perpetrated against any individual or group of people on the basis of their religion and/or ethnicity and this is why the Government of Canada has committed to engage the public on a new federal anti-racism strategy. We are exploring racism as it relates to employment and income supports, social participation(for example, access to arts, sport and leisure) and justice.  2, record 6, English, - Canada%26rsquo%3Bs%20Anti%2DRacism%20Strategy

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Il est essentiel que le Canada dénonce les actes de discrimination perpétrés contre des personnes ou des groupes de personnes en raison de leur religion et/ou de leur origine ethnique. C'est pourquoi le gouvernement du Canada s'est engagé à consulter le public sur une nouvelle stratégie fédérale de lutte contre le racisme. Nous examinons la question du racisme dans le contexte de l'emploi et du soutien du revenu, de la participation sociale (par exemple l'accès aux arts, au sport et aux loisirs) et de la justice.  2, record 6, French, - Strat%C3%A9gie%20canadienne%20de%20lutte%20contre%20le%20racisme

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 7, English, - tax%20amnesty

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 7, French, - amnistie%20fiscale

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 7, Spanish, - amnist%C3%ADa%20fiscal

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

TSX Group operates Canada's two national stock exchanges, Toronto Stock Exchange serving the senior equity market and TSX Venture Exchange serving the public venture equity market, Natural Gas Exchange(NGX), a leading North American exchange for the trading and clearing of natural gas and electricity contracts and Shorcan Brokers Limited, the country's first fixed income inter-dealer broker. TSX are the initials attached to the core equity operations of TSX Group... : Toronto Stock Exchange, TSX Venture Exchange, TSX Markets, TSX Datalinx, and TSX Technologies. TSX Group is headquartered in Toronto and maintains offices in Montreal, Winnipeg, Calgary and Vancouver.  1, record 8, English, - TSX%20Group

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Groupe TSX gère les deux Bourses nationales du Canada : la Bourse de Toronto, au service du marché à grande capitalisation, la Bourse de croissance TSX, au service du marché du capital de risque public, de même que la Natural Gas Exchange (NGX), une Bourse nord-américaine de premier plan qui négocie et effectue la compensation de contrats des secteurs du gaz naturel et de l'électricité, ainsi que Shorcan Brokers Limited, le premier courtier interprofessionnel du Canada pour les titres à revenu fixe. Les lettres d'appel TSX désignent le cœur des activités de Groupe TSX [...] qui comprend la Bourse de Toronto, la Bourse de croissance TSX, Marchés boursiers TSX, TSX Datalinx et TSX Technologies. Groupe TSX a son siège social à Toronto et des bureaux à Montréal, Winnipeg, Calgary et Vancouver.  1, record 8, French, - Groupe%20TSX

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The Territorial Government undertakes to establish a working group with the participation of the Tungavik Federation of Nunavut(TFN) and the Government of Canada in order to determine, prior to the Final Agreement, the feasibility, parameters, costing and potential implementation structures of a Wildlife Harvesting Income Support Program for the Nunavut Settlement Area, outside the land claim process, financed with funds dedicated by the TFN and funds available from appropriate federal and appropriate restructured territorial programs.  1, record 9, English, - Wildlife%20Harvesting%20Income%20Support%20Program

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le gouvernement territorial s'engage à établir un groupe de travail avec la participation de la Fédération Tungavik du Nunavut (FTN) et le gouvernement du Canada afin de déterminer, avant la conclusion de l'Entente finale, la faisabilité, les paramètres, les structures de coûts et les structures de mise en œuvre possibles d'un Programme de soutien des revenus des exploitants de la faune de la région du Nunavut, à l'extérieur du cadre de la revendication territoriale, financé avec les fonds libérés par la restructuration des programmes fédéraux et territoriaux.  1, record 9, French, - Programme%20de%20soutien%20des%20revenus%20des%20exploitants%20de%20la%20faune

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

lowest income group : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 10, English, - lowest%20income%20group

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

groupe de pays dont les revenus sont les plus bas; groupe de personnes dont les revenus sont les plus bas : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 10, French, - groupe%20de%20pays%20dont%20les%20revenus%20sont%20les%20plus%20bas

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

income groups of developing countries: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 11, English, - income%20groups%20of%20developing%20countries

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

groupes de pays en développement classés selon leur revenu : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 11, French, - groupes%20de%20pays%20en%20d%C3%A9veloppement%20class%C3%A9s%20selon%20leur%20revenu

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... the benchmark tax structure is one that provides no preferential treatment to taxpayers on the basis of demographic characteristics, sources or uses of income, geographic location, or any other special circumstances applicable only to a given taxpayer or to a particular group of taxpayers.  1, record 13, English, - benchmark%20tax%20structure

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The degree to which the actual redistribution [of income] coincides with the desired redistribution.... Two issues are involved, having to do with the accuracy of the program in assisting only the "target" group, and the comprehensiveness of the program in assisting all of that group.  2, record 14, English, - target%20efficiency

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

... for programs which have the objective of redistributing income to specific categories of the population(for example, the poor and the aged)... [those] which benefit only a few members of a target group should be considered less desirable than programs which benefit all members of the group.  4, record 15, English, - target%20group

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Catégorie de la population à laquelle s'adresse une politique ou sur laquelle cette dernière exerce une certaine influence.  5, record 15, French, - groupe%20cible

Record number: 15, Textual support number: 1 CONT

[...] il reste possible [...] de définir plusieurs groupes cibles d'agents économiques, réputés homogènes, et de calculer, pour chacun d'eux, l'avantage total qui résulte de la mesure considérée [...]  6, record 15, French, - groupe%20cible

Record number: 15, Textual support number: 1 OBS

Certains ouvrages utilisent le trait d'union entre les termes «groupe» et «cible».  7, record 15, French, - groupe%20cible

Record number: 15, Textual support number: 2 CONT

Ces groupes-cibles sont réunis pour discuter d'un sujet précis.  8, record 15, French, - groupe%20cible

Record number: 15, Textual support number: 2 OBS

Le terme «groupe prioritaire» est en usage à l'Organisation mondiale de la santé.  4, record 15, French, - groupe%20cible

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 OBS

El término "grupo prioritario" se utiliza en la Organización Mundial de la Salud.  1, record 15, Spanish, - grupo%20beneficiario

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Human Resources Development Canada. Renewal of the Vocational Rehabilitation of Disabled Persons Program.  2, record 16, English, - Working%20Group%20on%20Integrated%20Income%20Support%20for%20Persons%20with%20Disabilities

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Développement des ressources humaines Canada. Renouvellement du Programme de réadaptation professionnelle des personnes handicapées.  2, record 16, French, - Groupe%20de%20travail%20sur%20l%27int%C3%A9gration%20du%20soutien%20du%20revenu%20pour%20les%20personnes%20handicap%C3%A9es

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The amount identified, in the most recent edition of the publication concerning low income cut-offs that is published annually by Statistics Canada under the Statistics Act, for urban areas of residence of 500, 000 persons or more as the minimum amount of before-tax annual income necessary to support a group of persons equal in number to the total number of the following persons : a sponsor and their family members, the sponsored foreign national, and their family members, whether they are accompanying the foreign national or not, and every other person, and their family members, in respect of whom the sponsor has given or co-signed an undertaking that is still in effect, and in respect of whom the sponsor's spouse or common-law partner has given or co-signed a sponsorship undertaking that is still in effect, if the sponsor's spouse or common-law partner has co-signed a sponsorship undertaking with the person.  1, record 18, English, - minimum%20necessary%20income

Record number: 18, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulations, 2002.  2, record 18, English, - minimum%20necessary%20income

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Le montant du revenu minimum nécessaire, dans les régions urbaines de 500 000 habitants et plus, selon la version la plus récente de la grille des seuils de faible revenu avant impôt, publiée annuellement par Statistique Canada au titre de la Loi sur la statistique, pour subvenir pendant un an aux besoins d'un groupe constitué dont le nombre correspond à celui de l'ensemble des personnes suivantes : le répondant et les membres de sa famille; l'étranger parrainé et, qu'ils l'accompagnent ou non, les membres de sa famille; les autres personnes et les membres de leur famille visés par : un autre engagement en cours de validité que le répondant a pris ou cosigné, un autre engagement de parrainage en cours de validité que l'époux ou le conjoint de fait du répondant a pris ou cosigné, si l'époux ou le conjoint de fait a cosigné l'engagement en question avec lui.  1, record 18, French, - revenu%20vital%20minimum

Record number: 18, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 18, French, - revenu%20vital%20minimum

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The annual money income from all sources for all members of the family (including income from related subfamily members).  2, record 19, English, - family%20income

Record number: 19, Textual support number: 1 CONT

In surveys on family income and income distribution, a family is considered to be an economic unit, or a group of individuals sharing a common dwelling and related by blood, marriage, or adoption-a definition that includes all relatives.  3, record 19, English, - family%20income

Record number: 19, Textual support number: 1 OBS

Do not confuse with household income.  4, record 19, English, - family%20income

Record number: 19, Textual support number: 2 OBS

Expression used on the federal income tax return T1 forms.  5, record 19, English, - family%20income

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 19, French, - revenu%20familial

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

The Working Group on Cultural Heritage, chaired by Mexico, looks at both tangible and intangible heritage. The role of cultural heritage within the larger cultural and social agenda has been acknowledged by many international organizations. Cultural heritage can be loosely defined as an aspect of cultural diversity, a touchstone of identify, a source of income and employment, and a form of cultural capital. The effective management of cultural heritage can help to reduce poverty, promote social inclusion, and increase civic participation. Intangible heritage, defined as a combination of knowledge systems, customs, traditions and symbols manifested in languages, music, dance and performing arts, festivals, rituals and legends, is of particular interest to INCP member countries.  1, record 20, English, - Working%20Group%20on%20Cultural%20Heritage

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Le Groupe de travail sur le patrimoine culturel, présidé par le Mexique, veille au patrimoine matériel et immatériel. Un grand nombre d'organisations internationales ont reconnu le rôle du patrimoine culturel au sein du vaste programme culturel et social. On peut en gros définir le patrimoine culturel comme un aspect de la diversité culturelle, la pierre de touche de l'identité, une source de revenus et d'emploi et une forme de capital culturel. Le gérer efficacement peut contribuer à réduire la pauvreté, à promouvoir l'inclusion sociale et à accroître la participation communautaire. Le patrimoine immatériel, défini comme étant une combinaison de systèmes de connaissances, de coutumes, de traditions et de symboles qui se manifestent par la langue, la musique, la danse et les arts du spectacle, les festivals, les rituels et les légendes, intéresse particulièrement les pays membres du Réseau international sur la politique culturelle (RICP).  1, record 20, French, - Groupe%20de%20travail%20sur%20le%20patrimoine%20culturel

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 OBS

El Grupo de Trabajo sobre Patrimonio Cultural, presidido por México, se ocupa tanto del patrimonio tangible como del intangible. Muchas organizaciones internacionales han reconocido el papel que juega el patrimonio cultural al interior de una amplia agenda sociocultural. El patrimonio cultural puede ser definido, en términos generales, como un aspecto de la diversidad cultural, la piedra de toque de la identidad, una fuente de ingresos y de empleo, y una forma de capital cultural. La administración efectiva del patrimonio cultural puede ayudar a reducir la pobreza, promover la inclusión social e incrementar la participación cívica. El patrimonio intangible, definido como una combinación de sistemas de conocimientos, costumbres, tradiciones y simbolos expresados en lenguajes, música, danza y artes de espectáculo, festivales, rituales y legendas, es de particular interés para los paises miembros de la RIPC.  1, record 20, Spanish, - Grupo%20de%20Trabajo%20sobre%20Patrimonio%20Cultural

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Balanced Funds-whose main investment objectives are a mixture of safety, income and capital appreciation. These objectives are sought through a balanced portfolio of fixed income securities for stability and income, plus a broadly diversified group of common stock holdings for diversification, dividend income and growth potential.  2, record 21, English, - balanced%20fund

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Les fonds équilibrés [...] dont les principaux objectifs de placement combinent la sécurité, le revenu et la plus-value du capital. Le fonds cherche à atteindre ces objectifs au moyen d'un portefeuille équilibré composé de valeurs à revenu fixe pour la stabilité et le revenu et d'un ensemble très diversifié d'actions ordinaires pour la diversification, le revenu de dividende et la plus-value du capital.  2, record 21, French, - fonds%20%C3%A9quilibr%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

ISP: Income Security Programs.  2, record 22, English, - ISP%20Systems%20Configuration%20Management%20Group

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Source(s) : Langues officielles, PSR.  1, record 22, French, - Groupe%20de%20la%20gestion%20de%20la%20configuration%20%2D%20Syst%C3%A8mes%20des%20PSR

Record number: 22, Textual support number: 2 OBS

PSR : Programmes de la sécurité du revenu.  2, record 22, French, - Groupe%20de%20la%20gestion%20de%20la%20configuration%20%2D%20Syst%C3%A8mes%20des%20PSR

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

Statistical term used for a household, individual or other group of people that pool their income and take the whole community into account when deciding upon their spending.  3, record 23, English, - spending%20unit

Record number: 23, Textual support number: 1 OBS

spending unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 23, English, - spending%20unit

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Terme statistique qui désigne un ménage, individu ou groupe de personnes qui mettent en commun leurs revenus et prennent conjointement des décisions quant aux dépenses du groupe.  3, record 23, French, - unit%C3%A9%20de%20d%C3%A9pense

Record number: 23, Textual support number: 1 OBS

terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 23, French, - unit%C3%A9%20de%20d%C3%A9pense

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Término estadístico para designar a un hogar, individuo o grupo de personas que ponen en común sus ingresos y deciden sus gastos teniendo en cuenta el total de la comunidad.  1, record 23, Spanish, - unidad%20de%20consumo

Record number: 23, Textual support number: 1 OBS

unidad de consumo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 23, Spanish, - unidad%20de%20consumo

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

... is intended to improve revenues of existing agricultural and tourism operations; create a wider exposure to consumer markets for Ontario produce; create alternative sources of income for farmers; generate long-term employment opportunities; and restore the economic health of the local economy. Key parts of the project are; group tours, travel routes, rural accommodation development, promotion strategies and visitor reception.  2, record 24, English, - Explore%20Ontario%26rsquo%3Bs%20West%20Coast

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Renseignement confirmé par l'organisme.  2, record 24, French, - Explore%20Ontario%27s%20West%20Coast

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Publication number T3RIF-G E of Revenue Canada.  1, record 25, English, - Certification%20of%20No%20Tax%20Liability%20by%20a%20Group%20of%20Registered%20Retirement%20Income%20Funds

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Publication numéro T3RIF-G F de Revenu Canada.  1, record 25, French, - Attestation%20d%27aucun%20imp%C3%B4t%20%C3%A0%20payer%20par%20un%20groupe%20de%20fonds%20enregistr%C3%A9%20de%20revenu%20de%20retraite

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The building of houses on vacant lots in already developed or built-up areas of a city.  2, record 26, English, - in%2Dfill%20housing

Record number: 26, Textual support number: 1 CONT

La grange : In-Fill Housing Program. A group of La Grange residents, in cooperation with the Village and several local lending institutions, set up this program to help moderate and low income families build houses on vacant lots on the East side. With funds from a Community Development Block Grant, the Village purchased the vacant lots and provided down payment and legal assistance. The new houses have stopped the spread of blight on the East side and brought once-vacant lots back onto the tax rolls.  1, record 26, English, - in%2Dfill%20housing

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Sauvons Montréal, qui distribue annuellement les prix d'excellence en architecture à Montréal, a salué d'une mention honorable cette insertion d'immeubles, signés Mario Biocca, dans la trame de la rue Sainte-Famille.  1, record 26, French, - insertion%20d%27immeubles

Record number: 26, Textual support number: 1 OBS

Strictement parlant, on devrait préciser qu'il s'agit d'immeubles d'habitation.  2, record 26, French, - insertion%20d%27immeubles

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

World Bank; meeting scheduled at Rome, Sept 87; SNA [System of National Accounts]: System of National Accounts/World Bank.  1, record 27, English, - Expert%20Group%20on%20Household%20Sector%20Accounts%20and%20Income%20Distribution%20Statistics

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Organized by the Statistical Office & INSTRAW [International Research and Training Institute for the Advancement of Women], at Santo Domingo, 13-17 Oct 86.  1, record 28, English, - Expert%20Group%20Meeting%20on%20Measurement%20of%20Women%27s%20Income%20and%20their%20Participation%20and%20Production%20in%20the%20Informal%20Sector

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Geneva; 23 - 28 March 1970.  1, record 29, English, - Expert%20Group%20on%20a%20Complementary%20System%20of%20Statistics%20of%20the%20Distribution%20of%20Income%2C%20Expenditure%20and%20Wealth

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

United Nations; met in 1973.  1, record 30, English, - Working%20Group%20on%20Statistics%20of%20the%20Distribution%20of%20Income%2C%20Consumption%20and%20Accumulation

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

ESDP [European Social Development Programme].  1, record 31, English, - Expert%20Group%20Meeting%20on%20the%20Structures%20of%20Income%20Distribution%20and%20Implications%20for%20Social%20Development

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

Convened by Eurostat, with the agreement of OECD [Organization for Economic Co-operation and Development] and ECE [Economic Commission for Europe], to revise the 1977 UN provisional guidelines on statistics of the distribution of income, consumption and accumulation of households.  1, record 33, English, - Advisory%20Income%20Steering%20Group

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

ECWA [Economic Commission for Western Asia]; Baghdad; 3 - 8 December 1983.  1, record 34, English, - Expert%20Group%20Meeting%20on%20Income%20Distribution%20Statistics%20in%20the%20Arab%20Countries

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A figure that is not less than 50% of the minimum standard and not less than the payment standard from which countable income is substracted in determining the amount of assistance an assistance group may receive.  1, record 36, English, - budget%20standard

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Afin d'atteindre ces objectifs, il faudra au minimum respecter les normes budgétaires générales en matière de recettes et de dépenses.  1, record 36, French, - norme%20budg%C3%A9taire

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

For the past fifty years, a parent receiving child support has been required to pay income tax deduction for the payments. These tax rules have become a focus of public concern in the past few years. Through the consultations of the Family Law Committee, and the Task Group on the Taxation of Child Support, the government has participated in the public discussion of this issue.  2, record 37, English, - Task%20Group%20on%20the%20Tax%20Treatment%20of%20Child%20Support

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Depuis cinquante ans, le parent qui reçoit la pension alimentaire pour enfant est tenu de payer l'impôt sur ce montant aux fins de l'impôt. Depuis quelques années, ces règles sont au centre des préoccupations du public. Le gouvernement a participé au débat public sur cette question par l'entremise des consultations tenues par le Comité du droit de la famille et par le Groupe de travail sur le régime fiscal des pensions alimentaires pour enfants.  2, record 37, French, - Groupe%20de%20travail%20sur%20le%20traitement%20fiscal%20des%20pensions%20alimentaires%20pour%20enfants

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Statistics Canada.  1, record 38, English, - Neighbourhood%20Income%20and%20Demographics

Record number: 38, Textual support number: 2 OBS

NID provides nine tables of detailed taxfiler data on income and demographics for all neigbourhoods and letter carrier walks in Canada. It contains data on taxfilers according to : marital status by gender; age distribution by gender and age group; sources of income by gender and age group; their number in the labour force.  1, record 38, English, - Neighbourhood%20Income%20and%20Demographics

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Statistique Canada.  1, record 38, French, - Revenu%20et%20d%C3%A9mographie%20selon%20les%20quartiers

Record number: 38, Textual support number: 2 OBS

Ce produit de neuf tableaux fournit une information détaillée sur le revenu et la démographie des déclarants pour chaque quartier et chaque itinéraire de facteur au Canada. Ces données sur les déclarants sont disponibles selon : l'état matrimonial selon le sexe; la répartition d'âge selon le sexe et le groupe d'âge; les sources du revenu selon le sexe et le groupe d'âge; la population active.  1, record 38, French, - Revenu%20et%20d%C3%A9mographie%20selon%20les%20quartiers

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

Conducting this study, a group of academic researchers has constructed a standardized measure of low income which facilitates comparisons between countries.  1, record 39, English, - Luxembourg%20Income%20Study

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

En menant l'Étude sur le revenu du Luxembourg, un groupe de chercheurs universitaires a élaboré une mesure normalisée du faible revenu qui facilite les comparaisons entre pays.  1, record 39, French, - %C3%89tude%20sur%20le%20revenu%20du%20Luxembourg

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

These measures will include computerized matches to ensure that individuals with other sources of income from work or social assistance do not receive full unemployment insurance benefits, and group information sessions to inform claimants of job opportunities in their area so that they can be placed in a job and end their unemployment insurance claim.  1, record 40, English, - computerized%20match

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Les mesures consisteront notamment en mises en concordance informatisées de manière que les personnes qui tirent un revenu de leur travail ou de l'aide sociale n'aient pas droit à des prestations intégrales d'assurance- chômage, et en séances d'information collectives destinées à informer les prestataires des possibilités d'emploi existant dans leur région, pour qu'ils puissent trouver du travail et ne plus dépendre de l'assurance-chômage.  1, record 40, French, - mise%20en%20concordance%20informatis%C3%A9e

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Source(s) : Glossaire du recensement de 1991 - version du 31 mars 1995.  1, record 41, French, - tranche%20de%20r%C3%A9mun%C3%A9ration

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

Placing more weight or merit on days of recreation made available to the lower income group.  1, record 42, English, - merit%20weight

Record number: 42, Textual support number: 1 CONT

Placing greater merit weight on day-use recreation.  1, record 42, English, - merit%20weight

Record number: 42, Textual support number: 1 OBS

Guide to understanding Day-Rec. Model, Appendix A.  1, record 42, English, - merit%20weight

Record 42,  Textual support,  French

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

Form T3R1F-G, Revenue Canada Taxation.  2, record 44, English, - Registered%20Retirement%20Income%20Fund%20Group%20Information%20Return

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Formule T3R1F-G, Revenu Canada Impôt.  2, record 44, French, - D%C3%A9claration%20collective%20de%20renseignements%20concernant%20des%20fonds%20enregistr%C3%A9s%20de%20revenu%20de%20retraite

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

Balanced funds-whose main investment objectives are a mixture of safety, income and capital appreciation. These objectives are sought through a balanced portfolio of fixed income securities for stability and income, plus a broadly diversified group of common stock holdings for diversification, dividend income and growth potential.  1, record 47, English, - dividend%20income

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Les fonds équilibrés (...) dont les principaux objectifs de placement combinent la sécurité, le revenu et la plus-value du capital. Le fonds cherche à atteindre ces objectifs au moyen d'un portefeuille équilibré composé de valeurs à revenu fixe pour la stabilité et le revenu et d'un ensemble très diversifié d'actions ordinaires pour la diversification, le revenu de dividendes et la plus-value du capital.  2, record 47, French, - revenu%20de%20dividendes

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

group insurance.  2, record 48, English, - group%20life%20income%20insurance

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

assurance collective.  2, record 48, French, - garantie%20de%20protection%20du%20revenu

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

These factors when applied to the volume of insurance in each age bracket are averaged for the particular group so as to develop a loading, or discount factor, which is applied to the normal basic weekly income rate to adjust for age.  1, record 49, English, - loading%20factor

Record number: 49, Textual support number: 1 OBS

group insurance.  2, record 49, English, - loading%20factor

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

Après avoir appliqué ces facteurs au volume d'assurance dans chaque catégorie d'âges, on en fait la moyenne pour le groupe donné afin d'obtenir un facteur de majoration (...) qui est ensuite appliqué au taux de base normal pour la garantie d'indemnité hebdomadaire en vue d'effectuer le redressement en fonction de l'âge.  1, record 49, French, - facteur%20de%20majoration

Record number: 49, Textual support number: 1 OBS

assurance collective.  2, record 49, French, - facteur%20de%20majoration

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  French

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

The study group... proposed that equity portfolio investments be carried on the balance sheet at market value, with realized and unrealized gains and losses being recognized in income on a moving-average market basis.  1, record 51, English, - on%20a%20moving%2Daverage%20market%20basis

Record 51,  Textual support,  French

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

The upscale. They are financially well off, management or professional positions, generally very well educated, usually with university degrees, typically white collar middle age with children slightly younger than the affluent group. Some of the upscale will move into the affluent group. They live in single detached houses with a household income from 65, 000 down to 55, 000.  2, record 53, English, - upscale

Record number: 53, Textual support number: 1 OBS

This term is now used as a noun.  3, record 53, English, - upscale

Record 53,  Textual support,  French

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

The Canadian corporate income tax system taxes each corporation as a separate entity. This means that some corporations in a commonly-owned corporate group may be paying taxes while others may have available tax losses, unused deductions or tax credits. Many countries including the United States and the United Kingdom have mechanisms to allow such unutilized tax items to be used to reduce taxes that would otherwise be payable elsewhere in a group. Mechanisms of this type are referred to in the discussion paper as group reporting systems.  1, record 54, English, - group%20reporting%20system

Record 54,  Textual support,  French

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  French

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  French

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 CONT

Under loss transfer systems, each corporation in a defined group continues to be treated separately and files a separate income tax return. However, corporations in the group are given the option of transferring certain items, for example, a loss for tax purposes, to one or more of the other corporations in the group. The transferred loss reduces the tax liability in the recipient corporations. In this type of system, it may also be feasible to allow certain deductions or tax credits to be transferred.  1, record 57, English, - loss%20transfer%20system

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 CONT

Selon le système de transfert des pertes fiscales, chaque société membre d'un groupe bien défini continue d'être traitée séparément et produit sa propre déclaration d'impôt sur le revenu. Toutefois, ces sociétés ont la possibilité de transférer à une ou plusieurs autres corporations du groupe certains postes, par exemple, une perte aux fins de l'impôt. La perte transférée réduit l'impôt exigible de la société ou des sociétés bénéficiant du transfert. Dans ce type de système, il est également possible de permettre le transfert de certaines déductions ou crédits fiscaux.  1, record 57, French, - syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record number: 58, Textual support number: 1 CONT

The Lieutenant-Governor in Council may order, for any product or group of products he indicates, the establishment of a farm income stabilization insurance scheme for the whole of Quebec or any region of Quebec he designates.... The object of a scheme is to guarantee a positive net annual income to those producers or categories of producers who operate in accordance with the production and marketing norms provided in the scheme. For such purpose, compensation shall be paid by the commission to the participant whose net annual income is lower than the stabilized net annual income.  1, record 58, English, - farm%20income%20stabilization%20insurance

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 CONT

Le lieutenant-gouverneur en conseil peut prescrire, pour tout produit ou tout groupe de produits qu'il indique, l'établissement d'un régime d'assurance-stabilisation des revenus agricoles pour l'ensemble du Québec ou pour toute région du Québec qu'il désigne. [...] Un régime a pour objet de garantir un revenu annuel net positif aux producteurs ou catégories de producteurs qui opèrent selon les structures de production et de mise en marché prévues par un régime. À cette fin, une compensation est versée à l'adhérent par la Commission lorsque le revenu annuel net est inférieur au revenu annuel net stabilisé.  1, record 58, French, - assurance%2Dstabilisation%20des%20revenus%20agricoles

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  French

Record 59,  Textual support,  Spanish

Record 60,  Textual support,  English

Record number: 60, Textual support number: 1 CONT

[It] was Pareto, one of the group of economists engaged in transforming a branch of natural philosophy into a rigorous system of analysis, who first observed how similar many income distributions were when evaluated in terms of what is still called the Pareto coefficient...  1, record 60, English, - Pareto

Record 60,  Textual support,  French

Record number: 60, Textual support number: 1 DEF

Relatif à l'économiste Pareto.  1, record 60, French, - par%C3%A9tien

Record number: 60, Textual support number: 1 CONT

Dit autrement, le calcul économique utilisé de façon idéologique pour justifier une macrodécision peut difficilement être considéré comme le fondement de celle-ci mais sert seulement à étayer le discours des unités dominantes et ce, du fait même qu'une macrodécision se coule très imparfaitement dans le moule des choix parétiens, référence implicite du calcul économique.  1, record 60, French, - par%C3%A9tien

Record 60,  Textual support,  Spanish

Record 61,  Textual support,  French

Record 61,  Textual support,  Spanish