TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The aggregate of amounts received as annuity payments; alimony and maintenance payments; employment insurance benefits; disability benefits deriving from a private insurance plan; any benefit, other than a death benefit, under the Canada Pension Plan or a provincial pension plan as defined in the Canada Pension Plan; superannuation or pension payments, other than a benefit received pursuant to the Act or any similar payment received pursuant to a law of a provincial legislature; compensation under a federal or provincial employee's or worker's compensation law in respect of an injury, disability or death; income assistance benefits [...] by reason of a permanent reduction in the work force as described in that subsection; and income assistance benefits under the Plant Workers’ Adjustment Program, the Fisheries Early Retirement Program or the Northern Cod Adjustment and Recovery Program by reason of a permanent reduction in the work force.  2, record 1, English, - pension%20income

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 110.2(3)(a).  3, record 1, English, - pension%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Total des montants perçus au titre: de rentes; de prestations alimentaires et de soutien; de prestations d'assurance-emploi; de prestations d'invalidité provenant d'un régime d'assurance privé; de prestations, autres que des prestations de décès, versées aux termes du Régime de pensions du Canada ou d'un régime provincial de pensions, tel que défini dans le Régime de pensions du Canada; de pensions ou de pensions de retraite, autres que les prestations reçues aux termes de la Loi et tout versement semblable reçu en vertu d'une loi provinciale; d'une indemnité versée aux termes d'une loi fédérale ou provinciale sur l'indemnisation des victimes d'accidents du travail, en raison d'une blessure, d'une invalidité ou d'un décès; d'allocations de complément de ressources [...] en raison d'une réduction définitive du personnel visée à ce paragraphe; d'allocations de complément de ressources versées au titre du Programme d'adaptation des travailleurs d'usine, du Programme de retraite anticipée des pêches ou du Programme d'adaptation et de redressement de la pêche de la morue du Nord, en raison d'une réduction définitive du personnel.  2, record 1, French, - revenu%20de%20pension

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 110.2(3)(a).  3, record 1, French, - revenu%20de%20pension

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Public service pension, benefit and insurance plans, including payment of the employer's share of health, income maintenance and life insurance premiums;Payments to or in respect of provincial health insurance plans...  1, record 2, English, - employment%20insurance%20premium%20reduction

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Ce crédit, qui soutient le rôle du Conseil du Trésor comme employeur, est utilisé relativement : [...] au remboursement à certains employés de leur part de la réduction des cotisations d'assurance-emploi.  1, record 2, French, - r%C3%A9duction%20des%20cotisations%20d%27assurance%2Demploi

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A payment made to a person by Canada or Nova Scotia in respect of loss or presumed loss of income by reason of unemployment, loss of the principal family provider, illness, disability or age.  3, record 3, English, - income%20maintenance%20payment

Record number: 3, Textual support number: 1 CONT

The appellant husband took three points in his appeal to this Court. ... (Secondly) it was his contention that the Court of Appeal had no power to order security to be provided for the periodic maintenance payments where such payments were not to come out of the security but were to be made independently, with the security to stand as a guarantee of payment.  4, record 3, English, - income%20maintenance%20payment

Record number: 3, Textual support number: 1 OBS

Maintenance payments differ from alimony payments in that they refer to the support payments made to the wife for her support by her former husband after the termination of the marriage relationship, whereas alimony payments are paid out where the marriage is still subsisting.  5, record 3, English, - income%20maintenance%20payment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les gouvernements fédéral, provinciaux et territoriaux doivent étudier sérieusement la création d'un système de versement d'allocation d'entretien à l'avance afin d'aider les parents seuls à subvenir aux besoins de leurs enfants. L'omission de faire les versements de pension alimentaire et d'allocation d'entretien ordonnés par la cour est un problème de longue date au Canada, et la seule solution est peut-être de demander aux gouvernements de faire directement les versements aux parents qui ont la garde des enfants et de recouvrer ce qu'ils peuvent auprès des parents qui n'en ont pas obtenu la garde.  2, record 3, French, - versement%20d%27allocation%20d%27entretien

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A positive cash flow is large enough to pay the expenses of the income producing property(mortgage payment, maintenance, utilities, etc.)...  1, record 4, English, - positive%20cash%20flow

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish