TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

To the degree that the people involved are different and that the interest receivers are wealthier, more thrifty, or deemed less in need of income, there will be some(admittedly minor) redistributional effects to reckon with.  2, record 1, English, - redistributional%20effect

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.  3, record 2, English, - self%2Demployment%20income

Record number: 2, Textual support number: 1 CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.  4, record 2, English, - self%2Demployment%20income

Record number: 2, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 2, English, - self%2Demployment%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.  2, record 2, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 2, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 2, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Preferred dividends are not obligatory, as is bond interest, but must be declared by the Board of Directors.  3, record 3, English, - bond%20interest

Record number: 3, Textual support number: 1 OBS

Bond interest : expression used on the federal income tax return T1 forms.  4, record 3, English, - bond%20interest

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Intérêt obligataire, intérêt sur obligations : expressions tirées des déclarations d'impôt T1 au niveau fédéral.  4, record 3, French, - int%C3%A9r%C3%AAt%20obligataire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Subsection 94. 1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property(OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity(other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, record 4, English, - offshore%20investment%20fund%20property

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Information return, interest, assessment, payment, etc. Every corporation liable to tax under Part IV [of the Income Tax Act] must file a return for the year in a prescribed form within six months from the end of the corporation's taxation year.  2, record 5, English, - information%20return

Record number: 5, Textual support number: 1 OBS

Source: Income Tax Act, S. 233.  3, record 5, English, - information%20return

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Déclaration de renseignements, intérêts, cotisations, paiements, etc. Toute corporation assujettie à un impôt en vertu de la Partie IV [de la Loi de l'impôt sur le revenu] doit produire une déclaration pour l'année dans la forme prescrite dans les six mois qui suivent la fin de l'année d'imposition de la corporation.  3, record 5, French, - d%C3%A9claration%20de%20renseignements

Record number: 5, Textual support number: 1 OBS

L'expression «déclaration de renseignements» est officielle bien que dans la Loi de l'impôt sur le revenu on trouve encore à certains endroits «déclaration renfermant des renseignements».  2, record 5, French, - d%C3%A9claration%20de%20renseignements

Record number: 5, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 233.  2, record 5, French, - d%C3%A9claration%20de%20renseignements

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Amounts received and/or accrued as interest on any claim against others.  4, record 6, English, - interest%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Intérêts figurant à titre de produit financier dans l'état des résultats (ou compte de résultat) du prêteur ou de l'investisseur.  5, record 6, French, - int%C3%A9r%C3%AAts%20cr%C3%A9diteurs

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Monto que es recibido y/o acumulado como intereses por un prestamista o un inversionista.  1, record 6, Spanish, - ingresos%20por%20intereses

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

On a T1 return. Term extracted from the Taxation Operations Manual 40(10)0-H of Revenue Canada, 2-1999.  2, record 7, English, - interest%20and%20other%20investment%20income

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H).  2, record 7, French, - int%C3%A9r%C3%AAts%20et%20autres%20revenus%20de%20placements

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

[The] debt service ratio is the ratio of amortization and interest payments to the value of exports of goods and services and factor income from abroad.  4, record 8, English, - debt%20service%20ratio

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le ratio d'endettement [...] est le rapport entre les versements à faire pour amortissement et intérêts, d'une part, et d'autre part la valeur des exportations des biens et services [...]  2, record 8, French, - ratio%20du%20service%20de%20la%20dette

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The taxpayer's EBITDA [earnings before interest, taxes, depreciation and amortization] is referred to in the rules as "adjusted taxable income"(defined in subsection 18. 2(1) [of the Income Tax Act]), and is determined based on amounts taken into account in computing its tax liability under Part I of the [Income Tax Act], rather than amounts reported in its financial statements. A taxpayer's adjusted taxable income is its taxable income(or, in the case of a non-resident taxpayer, taxable income earned in Canada), determined under Part I of the [Income Tax Act], as adjusted for certain items.  2, record 9, English, - adjusted%20taxable%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le BAIIDA [bénéfice avant intérêts, impôts, et dotations aux amortissements] du contribuable est appelé «revenu imposable rajusté» dans les règles (au sens du paragraphe 18.2(1) [de la Loi de l'impôt sur le revenu]), et est déterminé en fonction des montants pris en compte dans le calcul de son impôt prévu à la partie I de la [Loi de l'impôt sur le revenu], plutôt que les montants déclarés dans ses états financiers. Le revenu imposable rajusté d'un contribuable est son revenu imposable (ou, dans le cas d'un contribuable non-résident, le revenu imposable gagné au Canada), déterminé en vertu de la partie I de la [Loi de l'impôt sur le revenu], tel que rajusté pour certains éléments.  2, record 9, French, - revenu%20imposable%20rajust%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The terms of a loan are typically influenced by the borrower's credit score, income, loan amount, and the loan's purpose. Lenders assess these factors to determine the loan terms which include the interest rate, repayment period, and monthly installment amount.  4, record 10, English, - loan%20terms%20and%20conditions

Record number: 10, Textual support number: 2 CONT

A loan agreement ... is one of the loan documents used to document the terms and conditions of a loan.  3, record 10, English, - loan%20terms%20and%20conditions

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

La cote de crédit peut se répercuter sur les conditions d'un prêt. Les prêteurs peuvent offrir des périodes de remboursement plus longues ou des options de paiement souples aux emprunteurs ayant une bonne cote de solvabilité.  2, record 10, French, - conditions%20d%27un%20pr%C3%AAt

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 CONT

Las condiciones de un préstamo, como los intereses que habrá que abonar o la cuantía de las cuotas periódicas, se reflejan en el contrato de préstamo.  2, record 10, Spanish, - condiciones%20de%20un%20pr%C3%A9stamo

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period.  3, record 11, English, - financial%20statement%20line%20item

Record number: 11, Textual support number: 1 OBS

A single line item or individual element of a financial statement(balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e. g., accounts receivable, or interest expense.  2, record 11, English, - financial%20statement%20line%20item

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée.  2, record 11, French, - poste%20des%20%C3%A9tats%20financiers

Record number: 11, Textual support number: 1 OBS

Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs).  3, record 11, French, - poste%20des%20%C3%A9tats%20financiers

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

In general terms, the EIFEL rules limit the amount of net interest and financing expenses(being the taxpayer's interest and financing expenses net of its interest and financing revenues) that may be deducted in computing a taxpayer's income to no more than a fixed ratio of earnings before interest, taxes, depreciation and amortisation("EBITDA").  3, record 12, English, - excessive%20interest%20and%20financing%20expenses%20limitation%20rules

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

En règle générale, les règles de RDEIF limitent le montant de dépenses d’intérêts et de financement nettes (étant les dépenses d’intérêts et de financement du contribuable réduites par ses revenus d’intérêts et de financement) qui peuvent être déduites dans le calcul de son revenu à pas plus qu’un ratio fixe de bénéfice avant intérêts, impôts et dotations aux amortissements (BAIIDA).  3, record 12, French, - r%C3%A8gles%20de%20restriction%20des%20d%C3%A9penses%20excessives%20d%27int%C3%A9r%C3%AAts%20et%20de%20financement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

There are other ways to make money in crypto, like staking. With staking, you can put your digital assets to work and earn passive income without selling them. In some ways, staking is similar to depositing cash in a high-yield savings account. Banks lend out your deposits, and you earn interest on your account balance.  2, record 13, English, - staking

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Qu'est-ce que le jalonnement [...] C'est un moyen passif de gagner de l'argent en prêtant vos pièces pour alimenter la chaîne de blocs. Les cryptomonnaies que vous mettez en jeu produisent des intérêts, généralement à des taux très élevés, impossibles à obtenir auprès d'une banque traditionnelle.  4, record 13, French, - jalonnement

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A share that is similar to a preferred share, except that its price fluctuates very little, since dividends are fixed at about 65 to 75 per cent of the prime interest rate. Consequently, a floating-rate preferred share has the appearance of a bond, but from the point of view of the shareholders, the income generated from such shares is not declared as interest income(as in the case of a bond) but rather as a dividend that entitles the holder to a dividend tax credit.  3, record 14, English, - adjustable%20rate%20preferred%20stock

Record number: 14, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 14, English, - adjustable%20rate%20preferred%20stock

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Action privilégiée ouvrant droit à un dividende prioritaire à taux variable, habituellement établi par référence à un taux d'intérêt (par exemple le taux des bons du Trésor) qui ne peut excéder un taux plafond fixé.  3, record 14, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record number: 14, Textual support number: 2 DEF

Action semblable à une action privilégiée, sauf que son prix varie très peu puisque les dividendes sont fixés à un niveau variant entre 65 et 75% du taux d'intérêt préférentiel. Par conséquent, une action privilégiée à taux variable ressemble à une obligation mais, pour le détenteur, le revenu produit par ce titre n'est pas de l'intérêt (comme dans le cas d'une obligation) mais plutôt un dividende qui donne droit à un crédit d'impôt.  4, record 14, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Farm family income(FFI) is after the further deduction of the costs of hired labour, interest paid and rent paid and is the return to the farmer for the use of his own labour, own land and own capital; it represents the amount generated by the farm business that is available for consumption, investment and saving.  2, record 15, English, - farm%20family%20income

Record number: 15, Textual support number: 1 OBS

farm family income; income of farm family: designations approved by the Terminology Committee of Agriculture and Agri-Food Canada.  3, record 15, English, - farm%20family%20income

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

revenu de famille d'exploitants agricoles; revenu de famille d'agriculteurs; revenu familial agricole : désignations approuvées par le Comité de terminologie d'Agriculture et Agroalimentaire Canada.  4, record 15, French, - revenu%20de%20famille%20d%27exploitants%20agricoles

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, 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 16, English, - tax%20amnesty

Record 16,  Textual support,  French

Record number: 16, 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 16, French, - amnistie%20fiscale

Record 16,  Textual support,  Spanish

Record number: 16, 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 16, Spanish, - amnist%C3%ADa%20fiscal

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The Canada Revenue Agency(CRA) administers legislation that gives the Minister of National Revenue discretion to : cancel or waive penalties or interest; accept certain late, amended, or revoked elections(income tax only) [and] refund or reduce the amount payable beyond the normal three-year period(individuals and testamentary trusts only). This legislation is commonly called the "taxpayer relief provisions. "  1, record 17, English, - taxpayer%20relief%20provision

Record number: 17, Textual support number: 1 OBS

taxpayer relief provision: term usually used in the plural.  2, record 17, English, - taxpayer%20relief%20provision

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

L'Agence du revenu du Canada (ARC) administre la législation qui donne la discrétion suivante au ministre du Revenu national : annulation des pénalités ou des intérêts ou renonciation à ceux-ci; acceptation de certains des choix tardifs, modifiés ou annulés (impôt sur le revenu seulement); remboursement ou réduction du solde à payer au-delà de la période normale de trois ans (individus et fiducies testamentaires seulement). Cette législation est communément appelée les «dispositions d'allègement pour les contribuables».  1, record 17, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables

Record number: 17, Textual support number: 1 OBS

disposition d'allègement pour les contribuables; disposition d'allégement pour les contribuables : termes habituellement utilisés au pluriel.  2, record 17, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Income derived directly from the current production of goods and services. There are normally four main categories : rent; wages and salaries; interest and profits.  3, record 18, English, - factor%20income

Record number: 18, Textual support number: 1 OBS

Net national product is also definable, from a second viewpoint, as the total of factor earnings (wages, interest, rents, and accruing profits) that are the costs of production of society’s final goods.  2, record 18, English, - factor%20income

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Rémunération des salariés par les producteurs, impôts liés à la production, excédent brut d'exploitation et revenu mixte.  4, record 18, French, - r%C3%A9mun%C3%A9ration%20des%20facteurs

Record number: 18, Textual support number: 1 OBS

Le produit intérieur net est souvent évalué aux revenus des facteurs.  5, record 18, French, - r%C3%A9mun%C3%A9ration%20des%20facteurs

Record number: 18, Textual support number: 2 OBS

rémunération des facteurs : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  6, record 18, French, - r%C3%A9mun%C3%A9ration%20des%20facteurs

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The gross amount of income resulting from the quantity of securities multiplied by the dividend or interest rate.  1, record 19, English, - gross%20amount

Record number: 19, Textual support number: 1 OBS

gross amount: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 19, English, - gross%20amount

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Montant brut du revenu résultant du produit de la quantité de titres multipliée par le dividend ou taux d'intérêt.  1, record 19, French, - montant%20brut

Record number: 19, Textual support number: 1 OBS

montant brut : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 19, French, - montant%20brut

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

The first step in the development method is to lay out the most economically feasible subdivision plan and estimate the gross income from the sale of the lots, as if the tract were fully subdivided and sold. From the anticipated gross revenues, the next step is to deduct the total cost of development : the cost of installing streets and utilities, the expense of marketing the lots, interest charges on money borrowed, the cost of administration; professional fees, taxes, overhead, and the developer's profit for undertaking the venture. The balance is presumed to be the value of the raw land-the price which a developer would likely pay for the tract "as is", to be used for subdivision purposes.  1, record 20, English, - development%20method

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

La méthode du lotissement. Elle consiste à projeter une subdivision hypothétique de lots sur l'emplacement. On évalue le prix de vente brut de tous les lots, puis on soustrait les coûts d'aménagement. Le reste constituera la valeur du terrain, y compris les profits. Le profit qu'exige les promoteurs est alors déduit et le solde constitue la valeur s'il n'y a pas eu de retard majeur dans la mise en marché des lots (...) La mesure de la valeur définitive constitue réellement le prix que paierait le promoteur pour le terrain en tenant compte de la possibilité d'utilisation de l'emplacement.  1, record 20, French, - m%C3%A9thode%20du%20lotissement

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Some Canadian corporations have recently been engaging in schemes, often referred to as foreign tax credit generators, that are designed to shelter tax otherwise payable in respect of interest income on loans made, indirectly, to foreign corporations.  2, record 21, English, - foreign%20tax%20credit%20generator

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Certaines sociétés canadiennes recourent depuis peu à des stratagèmes (souvent appelés générateurs de crédit pour impôt étranger) conçus pour mettre à l'abri l'impôt payable par ailleurs relativement au revenu d'intérêt tiré de prêts consentis, indirectement, à des sociétés étrangères.  2, record 21, French, - g%C3%A9n%C3%A9rateur%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

Any payout to mutual fund shareholders resulting from interest, dividends, or other income.  1, record 22, English, - income%20dividend

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

quasi-public : Essentially public(as in services rendered, functions performed, or source of income received), although under private ownership or control : affected with a public interest.  1, record 23, English, - quasi%2Dpublic

Record number: 23, Textual support number: 2 DEF

semipublic: Partly or to some degree public.  4, record 23, English, - quasi%2Dpublic

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

parapublic : Qui s'apparente au secteur public.  4, record 23, French, - parapublic

Record number: 23, Textual support number: 1 CONT

Les administrations publiques et parapubliques sont de gros fournisseurs d'emplois.  2, record 23, French, - parapublic

Record number: 23, Textual support number: 2 CONT

L'idée d'un reclassement (des cadres) dans le secteur public ou para-public est en train de prendre corps.  2, record 23, French, - parapublic

Record number: 23, Textual support number: 1 OBS

Au Québec, les principaux exemples [d'entreprises parapubliques] sont les hôpitaux, les universités, constitués chacun en corporation distincte.  5, record 23, French, - parapublic

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, 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 24, English, - demand%20for%20money

Record number: 24, 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 24, English, - demand%20for%20money

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

If labor could be ignored, the distribution of incomes would tend to be that determined by the distribution of wealth at the same interest return; twice the wealth yields twice the income.  1, record 25, English, - distribution%20of%20wealth

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Such an export-type item [an item like one of our merchandise exports ... providing us with more foreign currencies] is called a "credit item" and gives us a supply of foreign money.  1, record 26, English, - credit%20item

Record number: 26, Textual support number: 2 CONT

How shall we treat interest, royalty, and dividend income on investments received by Americans from abroad? Clearly, they are credit items like exports, in that they provide us with foreign currencies.  1, record 26, English, - credit%20item

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A company in a low-tax country or no-tax country through which certain activities on behalf of related companies in high tax countries are carried on(e. g. management services) or through which certain income, such as royalties, interest, fees, dividends, is channelled.  1, record 27, English, - base%20company

Record number: 27, Textual support number: 1 CONT

Many base companies are incorporated in Switzerland because this country has both an extensive network of tax treaties and, at the cantonal level, an attractive tax treatment for holding and domiciliary companies and in some cantons also for auxiliary companies. However, Switzerland has unilaterally taken measures against abuse of tax treaties, preventing excessive use of cantonal and federal tax relief in combination with the use of tax treaties.  1, record 27, English, - base%20company

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Une entité juridique installée et imposable dans un pays à faible taux d'imposition, c'est-à-dire souvent dans un paradis fiscal  2, record 27, French, - soci%C3%A9t%C3%A9%20relais

Record number: 27, Textual support number: 1 CONT

L'utilisation d'une société relais permet à un simple particulier ou à une société de mettre en œuvre sans grande difficulté une technique d'évasion fiscale internationale.  2, record 27, French, - soci%C3%A9t%C3%A9%20relais

Record number: 27, Textual support number: 2 CONT

La société relais joue aussi très souvent un rôle d'écran, indispensable pour dissimuler le véritable bénéficiaire des sommes transférées dans le paradis fiscal.  2, record 27, French, - soci%C3%A9t%C3%A9%20relais

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The Canada Revenue Agency(CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters.  2, record 28, English, - income%20tax%20folio

Record number: 28, Textual support number: 1 OBS

Income tax folios are available in electronic format only.  3, record 28, English, - income%20tax%20folio

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

L’Agence du revenu du Canada (ARC) publie des folios de l’impôt sur le revenu afin de donner des interprétations et des positions techniques à l’égard de dispositions précises contenues dans la législation fiscale. En raison de leur caractère technique, les folios sont surtout utilisés par des experts en fiscalité et autres personnes qui s’intéressent aux questions fiscales.  2, record 28, French, - folio%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record number: 28, Textual support number: 1 OBS

Les folios de l’impôt sur le revenu sont disponibles en version électronique seulement.  3, record 28, French, - folio%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

In economics the basic variables are supply, demand, price and cost (micro-economic); income, expenditure, output (macro-economic).  2, record 29, English, - variable

Record number: 29, Textual support number: 2 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.  3, record 29, English, - variable

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Grandeur économique capable de varier entre certaines limites, par rapport à d'autres grandeurs économiques tenues pour immuables.  2, record 29, French, - variable

Record number: 29, Textual support number: 1 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.  3, record 29, French, - variable

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

For example : level of nominal income, interest rates and level of employment.  2, record 30, English, - economic%20variable

Record number: 30, Textual support number: 1 PHR

key economic variable.  3, record 30, English, - economic%20variable

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Par exemple : le revenu nominal, les taux d'intérêt et le taux de chômage.  2, record 30, French, - variable%20%C3%A9conomique

Record number: 30, Textual support number: 1 PHR

principale variable économique.  2, record 30, French, - variable%20%C3%A9conomique

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 OBS

Por ejemplo : el nivel de empleo y el tipo de interés.  2, record 30, Spanish, - variable%20econ%C3%B3mica

Record number: 30, Textual support number: 1 PHR

variable económica clave.  1, record 30, Spanish, - variable%20econ%C3%B3mica

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Non-resident income tax revenues are income taxes paid by non-residents of Canada on Canadian-sourced income, notably dividends and interest payments.  1, record 31, English, - non%2Dresident%20income%20tax%20revenue

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Les rentrées d’impôt sur le revenu des non-résidents désignent l’impôt sur le revenu payé par des non-résidents du Canada sur des revenus de provenance canadienne, notamment sous forme de dividendes et d’intérêts.  1, record 31, French, - rentr%C3%A9e%20d%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu%20des%20non%2Dr%C3%A9sidents

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

A power or authority conferred by one person by deed or will upon another(called the "donee") to appoint, that is, to select and nominate, the person or persons who are to receive and enjoy an estate or an income therefrom or from a fund, after the testator's death, or the donee's death, or after the termination of an existing right or interest.(Black's, 5th ed., 1979)  1, record 32, English, - power%20of%20appointment

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

pouvoir de désignation; pouvoir d'attribution : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 32, French, - pouvoir%20de%20d%C3%A9signation

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Though a condition against alienation on a feoffment in fee be repugnant and against the law and therefore inoperative, nevertheless a bond not to alienate is effective and enforceable in the sense that it will be forfeit if the feoffee alien. (Di Castri, 2nd ed., 1976, p. 339).  1, record 33, English, - condition%20against%20alienation

Record number: 33, Textual support number: 2 CONT

Although conditions in restraint of alienation of an absolute interest in possession in either real or personal property are generally void on the ground of repugnancy, gifts of a life interest or of income or apparently of a reversionary interest until alienation or charging are permissible if there is a gift over and the gift is properly expressed.(Jowitt, p. 1568)  1, record 33, English, - condition%20against%20alienation

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

condition restrictive d'aliénabilité : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 33, French, - condition%20restrictive%20d%27ali%C3%A9nabilit%C3%A9

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Under the law, though, the passive income(investments, interest, etc.) will be subject to the additional surtax when the trust or estate reaches the highest marginal rate at $12, 000.  2, record 34, English, - additional%20surtax

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Cette surtaxe supplémentaire est de 3% sur les revenus fiscaux (du travail et du capital) c'est -à-dire après déduction de toutes les niches fiscales (dieu sait que les très riches savent très bien les utiliser!) pour les personnes gagnant plus de 500.000 euros non par foyer mais par part.  1, record 34, French, - surtaxe%20suppl%C3%A9mentaire

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

A point at which a country receives the remaining balance of its assistance committed at the decision point, together with an additional disbursement of interest income...  2, record 35, English, - completion%20point

Record number: 35, Textual support number: 1 CONT

The completion point under the enhanced HIPC Initiative [Heavily Indebted Poor Countries Initiative] is when creditors commit irrevocably to and fully deliver debt relief.  3, record 35, English, - completion%20point

Record number: 35, Textual support number: 1 OBS

The timing of the completion point is linked to the implementation of pre-agreed key structural reforms (i.e., floating completion point).  2, record 35, English, - completion%20point

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

[...] le point d'achèvement, sur le plan technique, n'est rien d'autre qu'une échéance du calendrier, une date quelque part où les bailleurs de fonds traditionnels auront à examiner les réalisations du gouvernement sur les engagements qu'il a souscrit au DSRP [Document stratégique de réduction de la pauvreté]. En fait, le point d'achèvement interviendra une année après la validation du DSRP définitif et non plus intérimaire, par les bailleurs de fonds.  2, record 35, French, - point%20d%27ach%C3%A8vement

Record 35,  Textual support,  Spanish

Record number: 35, Textual support number: 1 CONT

El punto de culminación, denominado así por los expertos del Fondo Monetario Internacional, se da en el momento preciso en que los organismos financieros deciden que el país ha cumplido con una serie de requisitos financieros, económicos y sociales que le permitan acceder a reducciones sustanciales de sus débitos con la comunidad financiera mundial.  1, record 35, Spanish, - punto%20de%20culminaci%C3%B3n

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

Under the provisions of the Income Tax Act, a tax levied on income earned in Canada by non-residents. This tax is derived from tax withheld from dividends, interest, rents, royalties, alimony, and income from estates and trusts paid to non-residents.  2, record 36, English, - non%2Dresident%20tax

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Impôt prélevé sur le revenu gagné au Canada par les non-résidents en vertu de la Loi de l'impôt sur le revenu. Il prend la forme de retenues d'impôt sur les dividendes, intérêts, loyers, redevances et pensions alimentaires, et sur les revenus de non-résidents au titre de successions et de fiducies.  3, record 36, French, - imp%C3%B4t%20des%20non%2Dr%C3%A9sidents

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

With regard to the tax benefits from optimizing TQM’s [Trans Québec & Maritimes Inc.] financial leverage, TransCanada acknowledged that at least part of its benefit from offshore financing refers to the structure called double dip, where an entity can legally deduct interest in two jurisdictions, in this case interest paid in Canada and interest paid in the U.S.  1, record 37, English, - double%20dip

Record number: 37, Textual support number: 2 CONT

The double-dip is that within that same corporate entity, on the chart headed up “Double-dip Structure, ” the same originating point of $20 million lends the money into Canada, and that would create an interest expense in Canada of $20 million; and if the year before it had had $20 million of taxable income, it would now have no taxable income.  2, record 37, English, - double%20dip

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Concernant les avantages fiscaux tirés de l’optimisation de l’effet de levier de la dette de TQM [Trans Québec & Maritimes Inc.], TransCanada a reconnu qu’au moins une partie de l’avantage qu’elle tire de son financement extra-territorial vient de la structure dite de cumul d’utilisations, où une entité peut légalement déduire les intérêts dans deux pays, en l’occurrence les intérêts payés au Canada et les intérêts payés aux États-Unis.  1, record 37, French, - cumul%20d%27utilisations

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

The deferral of partnership income will be limited by requiring corporations that have a significant interest in a partnership with a fiscal period ending on a date different from the corporation's year-end, to report partnership income on an accrual basis, subject to a transitional reserve.  1, record 38, English, - deferral%20of%20partnership%20income

Record number: 38, Textual support number: 1 OBS

deferral of partnership income: term used in the context of the Strategic and Operating Review of the federal government of Canada.  2, record 38, English, - deferral%20of%20partnership%20income

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Le report du revenu [...] de sociétés de personnes sera limité. Les sociétés qui détiennent une participation notable dans une société de personnes, et dont la fin d’année d’imposition diffère de la fin de l’exercice de cette société de personnes, devront inclure le revenu accumulé par la société de personnes durant cette année d’imposition dans leur revenu, sous réserve d’une provision transitoire.  1, record 38, French, - report%20du%20revenu%20de%20soci%C3%A9t%C3%A9%20de%20personnes

Record number: 38, Textual support number: 1 OBS

report du revenu provenant de sociétés de personnes : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  2, record 38, French, - report%20du%20revenu%20de%20soci%C3%A9t%C3%A9%20de%20personnes

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

A conventional bond that has been separated by an investment dealer into its principal and interest components (i.e., the bond residual and the coupons), which are then sold separately to investors at a discounted value.  4, record 39, English, - strip%20bond

Record number: 39, Textual support number: 1 OBS

... where traders clip the coupons off a fixed-interest bond or note and then sell the principal and interest parts separately to two groups of investors. Those seeking current income buy the strip of coupons and those wanting a lump sum at maturity, and a capital gain, buy the principal or "corpus" portion. Because each portion is worth less than its whole before taxes, both are sold at a deep discount from their face values.  5, record 39, English, - strip%20bond

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Titre représentatif du principal d'une obligation dont on a détaché les coupons d'intérêt de manière à pouvoir négocier l'obligation et les coupons séparément, comme des titres à part entière.  3, record 39, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record number: 39, Textual support number: 1 OBS

Il est préférable d'éviter «obligation sans coupon» parce que ce terme pourrait aussi désigner l'obligation à coupon zéro qui est une obligation qui peut être émise sans coupon.  4, record 39, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record number: 39, Textual support number: 2 OBS

L'obligation coupons détachés est l'équivalent d'une obligation coupon zéro. Elle se négocie à une forte décote pour tenir compte de l'absence de versement périodique des intérêts.  3, record 39, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

Interest(adjusted for amortization of discount or premium) or dividend income as related to the cost of an investment in bonds or shares.  6, record 40, English, - effective%20rate%20of%20interest

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

Produits financiers (intérêts, dividendes, commissions et frais connexes) que rapporte un prêt, un investissement ou un placement, exprimés en pourcentage du montant originel effectivement prêté, investi ou placé.  2, record 40, French, - taux%20d%27int%C3%A9r%C3%AAt%20r%C3%A9el

Record number: 40, Textual support number: 1 OBS

L'utilisation du taux effectif permet une analyse plus réaliste du rendement d'un prêt ou d'un titre que l'utilisation du taux nominal.  2, record 40, French, - taux%20d%27int%C3%A9r%C3%AAt%20r%C3%A9el

Record 40,  Textual support,  Spanish

Record number: 40, Textual support number: 1 DEF

Relación existente entre el costo de los recursos usados (comisiones, intereses, etc.) y la cantidad de dinero realmente disponible.  1, record 40, Spanish, - tasa%20de%20inter%C3%A9s%20real

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A fractional interest in oil and gas property, usually a lease.  3, record 41, English, - carried%20interest

Record number: 41, Textual support number: 1 CONT

... the biggest income source for a venture capital investor is passive interest, or if [preferred], the capital gain portion owed to the fund manager.  2, record 41, English, - carried%20interest

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

Suite 101.com Inc. annonce la conclusion de l'acquisition d'un intérêt passif dans un bloc d'exploitation forestière et gazière au large de la côte Est de l'Inde.  2, record 41, French, - int%C3%A9r%C3%AAt%20passif

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

The group's investing activities include cash purchases and sales of property plant, equipment and financial assets(including securities) as well as interest income and dividends received in cash.  2, record 42, English, - investing%20activities

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Dans l'état des flux de trésorerie, ensemble des activités visant l'entrée et la sortie d'actifs à long terme, notamment les acquisitions et les cessions d'immobilisations corporelles et incorporelles, les prêts et le recouvrement de ces derniers, et les acquisitions et les cessions d'autres placements qui ne sont pas inclus dans les équivalents de trésorerie.  2, record 42, French, - activit%C3%A9s%20d%27investissement

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

... highly indebted individuals, corporations and countries can quickly become insolvent when interest rates exceed the growth rate of income, profits or gross domestic product(GDP).  1, record 43, English, - growth%20rate%20of%20income

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[...] les particuliers, sociétés et pays très endettés peuvent vite devenir insolvables lorsque les taux d'intérêt dépassent le taux de croissance du revenu, des profits ou du produit intérieur brut (PIB).  2, record 43, French, - taux%20de%20croissance%20du%20revenu

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

Our discussion of how individual households and firms determine their demands for money can now be applied to derive the determinants of aggregate money demand, the total demand for money by all households and firms in the economy. Aggregate money demand is just the sum of all the economy’s individual money demands.  1, record 44, English, - aggregate%20demand%20for%20money

Record number: 44, Textual support number: 1 OBS

Three main factors determine aggregate money demand : the interest rate, the price level and the real national income.  3, record 44, English, - aggregate%20demand%20for%20money

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Après avoir examiné les facteurs qui déterminent la demande de monnaie des ménages et des firmes, nous pouvons dériver de ces facteurs les déterminants de la demande globale de monnaie, soit la demande totale de monnaie émanant de tous les ménages et de toutes les firmes de l'économie. La demande globale de monnaie est en fait la somme de toutes les demandes individuelles de monnaie.  2, record 44, French, - demande%20globale%20de%20monnaie

Record number: 44, Textual support number: 1 OBS

Les trois facteurs principaux qui déterminent la demande globale de monnaie sont le taux d'intérêt, le niveau des prix et le produit national en termes réels.  3, record 44, French, - demande%20globale%20de%20monnaie

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

The IS curve shows the combinations of output and the interest rate such that planned and actual expenditures on output are equal. Planned real expenditure depends positively on real income, negatively on the real interest rate, positively on government purchases of goods and services, and negatively on taxes.  1, record 45, English, - IS%20curve

Record number: 45, Textual support number: 1 OBS

The IS curve is often described as showing equilibrium in the goods market. But since supply is ignored, this is not an accurate description.  1, record 45, English, - IS%20curve

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Relation négative entre le taux d'intérêt et le niveau de revenu qui apparaît sur le marché des biens et des services.  2, record 45, French, - courbe%20IS

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

The difference between what a bank earns on loans and investments and what it pays on deposits and debentures.  3, record 46, English, - net%20interest%20income

Record number: 46, Textual support number: 1 OBS

It is the most important source of revenue for banks.  3, record 46, English, - net%20interest%20income

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Différence entre, d'une part, le revenu produit par les prêts et les investissements et, d'autre part, les sommes versées au titre des dépôts et des débentures.  2, record 46, French, - revenu%20net%20d%27int%C3%A9r%C3%AAts

Record number: 46, Textual support number: 1 OBS

Ceci constitue la principale source de revenus d'une banque.  2, record 46, French, - revenu%20net%20d%27int%C3%A9r%C3%AAts

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

The ratio of net income before interest on long-term liabilities and income taxes to interest on long-term liabilities.  3, record 47, English, - interest%20coverage%20ratio

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Ratio de couverture égal au quotient du bénéfice de l'exercice, compte non tenu des intérêts sur la dette à long terme et des impôts sur ce bénéfice, par les intérêts de cet exercice sur la dette à long terme.  1, record 47, French, - ratio%20de%20couverture%20des%20int%C3%A9r%C3%AAts

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Luckily, the Federal government realizes the needs for graduate level study, that's why it suggests the Stafford Loans program in order to supply a diversity of graduate student loans. You should complete a free application for student assistance(FAFSA loan) and then make a decision which loan path to follow. Stafford graduate student loans are managed by the graduate schools to which you are appealing, but they are given by the government. One of the greatest benefits of Stafford graduate student loan is the fact that you will be permitted a half-year grace period that follows your graduation before you should begin your payments. If the government chooses your application, they supply you with a list of their accepted creditors. Only students who have not neglected on other loans are eligible for this kind of loan. If your income is too low, you may pretend to your graduate student loans financed by the government. It means that when you are entered in graduate school, you will not be accountable for the interest on your lend. If your income level is high enough, the interest on your loans will be joined to the principal which you should to pay off.  1, record 48, English, - Stafford%20Loans

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Interest-bearing or discounted certificate of indebtedness, paying a fixed rate of interest over the life of the obligation, hence the name fixed income security.  2, record 49, English, - bond

Record number: 49, Textual support number: 1 OBS

The issuer is obligated by a written agreement (the bond indenture) to pay the holder a specific sum of money, usually semiannually but sometimes at maturity, as in the case with Zero-Coupon Bonds and the face value, or Par value of the certificate at maturity.  2, record 49, English, - bond

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Écrit constatant le droit d'une personne de se faire payer une certaine somme d'argent [...] Ex. bons du Trésor [...]  2, record 49, French, - bon

Record number: 49, Textual support number: 1 CONT

Bon- formule écrite constatant le droit d'une personne d'exiger une prestation, de toucher une somme d'argent, etc.  3, record 49, French, - bon

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

Dual-purpose investment company, which issues both income and capital shares.  2, record 50, English, - leveraged%20investment%20company

Record number: 50, Textual support number: 1 OBS

Holders of income shares receive dividends and interest on investments, whereas holders of capital shares receive all capital gains on investments. In effect each class of shareholder leverages the other.  2, record 50, English, - leveraged%20investment%20company

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Société d'investissement à capital fixe offrant deux catégories d'actions ou de parts, la première donnant droit aux intérêts et aux dividendes et la deuxième donnant droit aux plus-values sur l'ensemble des placements de la société.  1, record 50, French, - SICAF%20avec%20r%C3%A9partition%20des%20b%C3%A9n%C3%A9fices%20par%20nature

Record number: 50, Textual support number: 1 OBS

Chacune des deux catégories d'actions ou de parts profite de l'effet de levier que procure l'autre. Ainsi, tous les intérêts et les dividendes réalisés sur l'ensemble des placements de la société, y compris sur ceux acquis avec les fonds investis par les porteurs d'actions ou de parts de l'autre catégorie, sont attribués aux porteurs des actions donnant droit aux intérêts et aux dividendes (income shares). Il en va de même pour les plus-values constatées, qui sont toutes attribuées aux porteurs des actions donnant droit aux plus-values (capital shares).  1, record 50, French, - SICAF%20avec%20r%C3%A9partition%20des%20b%C3%A9n%C3%A9fices%20par%20nature

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

The amount added to the net premium to produce the gross premium. The loading covers all operating expenses of the company, except investment expenses. The latter are deducted from investment income to derive net investment income, which is reflected in the interest assumption. The loading also includes margins for contingencies and profits. Under loading participating policies margins for future dividend payments may also be included in the loading.  3, record 51, English, - loading%20charges

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Somme à ajouter à la prime pure d'une assurance et destinée à couvrir un certain nombre de frais, notamment les frais d'acquisition, les frais d'entrée, les frais d'encaissement, les frais de gestion et les frais de règlement.  2, record 51, French, - chargement

Record 51,  Textual support,  Spanish

Record number: 51, Textual support number: 1 DEF

Conjunto de gravámenes que se aplican a una prima.  1, record 51, Spanish, - recargos

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

Many important wildlife habitats are found on private properties, such as cottages, woodlots, ranches and farms. The people who own these lands play an important role in protecting such habitats by limiting certain activities and practices, and encouraging restoration and stewardship. But what happens if they can no longer care for their property, or it passes out of their hands? Since 1995, Environment Canada's Ecological Gifts Program has enabled individual and corporate landowners to protect their cherished piece of nature forever by donating ecologically sensitive land to an environmental charity or government body. An "ecogift" can be a donation of land or a partial interest in land-such as a conservation easement, covenant or servitude. In addition to the peace of mind of knowing that the land will be managed by the recipient according to mutually agreed-upon conservation goals and objectives, donors are also eligible to receive income tax benefits for their donation.  1, record 52, English, - Ecological%20Gifts%20Program

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

Un grand nombre d'habitats d'espèces sauvages importants se trouvent sur des propriétés privées, telles que sur des terrains de chalets, des terres à bois, des fermes d'élevage et des exploitations agricoles. Les propriétaires de ces terres sont appelés à jouer un rôle important dans la protection de tels habitats en favorisant leur remise en état et la bonne intendance de l'environnement, et en empêchant la pratique de certaines activités. Qu'advient-il toutefois de leur propriété lorsqu'ils ne peuvent plus s'en occuper ou quand celle-ci est cédée à un autre propriétaire? Depuis 1995, le Programme des dons écologiques d'Environnement Canada permet aux propriétaires fonciers - individus et entreprises privées - d'assurer à jamais la protection de la parcelle de nature qui leur est chère en faisant don de terres écosensibles à un organisme gouvernemental. Un «don écolog4que» peut être le don d'une terre ou d'un intérêt foncier partiel, c'est-à-dire une convention ou une servitude de conservation, selon le Code civil (servitude selon le code civil) ou la common law (servitude selon la common law). Les donateurs ont non seulement la satisfaction de savoir que les terres seront gérées par le bénéficiaire selon des buts et des objectifs de conservation dont ils ont mutuellement convenus, mais ils jouissent aussi d'avantages fiscaux.  1, record 52, French, - Programme%20des%20dons%20%C3%A9cologiques

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.  5, record 53, English, - corporate%20income%20tax

Record number: 53, Textual support number: 1 OBS

Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act.... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development.  5, record 53, English, - corporate%20income%20tax