TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An amount, defined in subsection 248(1) of the Income Tax Act, received on or after retirement from an employer in recognition of long service or in respect of a loss of office or employment.  3, record 1, English, - retiring%20allowance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Montant, défini au paragraphe 248(1) de la Loi de l'impôt sur le revenu, reçu d'un employeur au départ à la retraite ou après, en reconnaissance des longs états de service ou relativement à la perte d'une charge ou d'un emploi.  3, record 1, French, - allocation%20de%20retraite

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

[...] subsidio por retiro: se establece un mínimo de 15 años de antigüedad como afiliado [...] con aportes regulares, y 1 año de aportes complementarios, para adquirir el derecho a percibir este beneficio.  2, record 1, Spanish, - subsidio%20por%20jubilaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The budget proposes two changes to the taxation of family trusts. First, the existing election to defer the application of the 21-year rule will be eliminated Janurary 1, 1999. Second, to restrict income splitting, the preferred beneficiary election mechanism will be repealed for taxation years of trusts that commence after 1995, exept for elections in respect of persons with mental or physical disabilities. [Office of the Superintendent of Financial Institutions].  2, record 2, English, - income%20splitting

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Procédé de planification fiscale qui consiste pour un contribuable imposé à un taux élevé à répartir son revenu entre les membres de sa famille, de façon à ce qu'il soit imposé entre les mains de personnes soumises à un taux d'imposition inférieur.  3, record 2, French, - partage%20du%20revenu

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Income Calculation for Transitional Reserve. That, for the purpose of calculating a reserve under any measure giving effect to paragraph(7) the income from a business for the fiscal period ending December 31, 1995 be computed as if the maximum amount were deducted under the Act in respect of any other reserve, resource expenditure or any other discretionary deduction. [Office of the Superintendent of Financial Institutions}.  2, record 3, English, - discretionary%20deduction

Record number: 3, Textual support number: 1 OBS

Term’s source: Income Tax Act, S. 110.6(3).  3, record 3, English, - discretionary%20deduction

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Calcul du revenu aux fins de la provision transitoire. Pour calculer une provision instaurée par une mesure d'application du paragraphe (7), le revenu provenant d'une entreprise pour l'exercice se terminant le 31 décembre 1995 sera déterminé comme si le montant maximal était déduit en application de la Loi au titre de toute autre provision, de toute dépense relative à des ressources ou de toute autre déduction discrétionnaire. [Bureau du surintendant des institutions financières].  2, record 3, French, - d%C3%A9duction%20discr%C3%A9tionnaire

Record number: 3, Textual support number: 1 OBS

Source du terme : Loi de l'impôt sur le revenu, art. 110.6(3).  3, record 3, French, - d%C3%A9duction%20discr%C3%A9tionnaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 4, English, - income%20from%20office

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  3, record 4, French, - revenu%20d%27une%20charge

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - self%2Demployment%20income

Record number: 5, 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 5, English, - self%2Demployment%20income

Record number: 5, Textual support number: 1 OBS

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

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 5, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 5, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

When a lender acquires assets as a result of foreclosure and decides to hold them for the production of income, the assets no longer represent a temporary stage in the process of loan realization and represent a de facto investment by the lender in the assets acquires. [Office of the Superintendent of Financial Institutions].  2, record 6, English, - realization%20of%20a%20loan

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Lorsqu'un prêteur acquiert des biens à la suite d'une saisie et décide de les détenir afin de générer un produit, l'acquisition ne représente plus une étape temporaire dans le processus de réalisation du prêt et représente un investissement de facto du prêteur dans les biens acquis. [Bureau du surintendant des institutions financières].  2, record 6, French, - r%C3%A9alisation%20d%27un%20pr%C3%AAt

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

... the value of board, lodging and other benefits an employee(or a person with whom they are not dealing at arm's length) receives or enjoys because of their office or employment must be included in their income. Accordingly, an expense allowance received by an employee, including a sum they receive and do not have to justify the use of, for personal or living expenses or for any other purposes, must generally be included in the employee's income. A benefit that is normally non-taxable may be considered taxable if it proves to be a disguised form of remuneration.  2, record 7, English, - value%20of%20board%2C%20lodging%20and%20other%20benefits

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] la valeur de la pension, du logement et des autres avantages que reçoit ou dont bénéficie un employé (ou une personne avec laquelle il a un lien de dépendance) en raison de sa charge ou de son emploi doit être incluse dans le calcul du revenu de l'employé. De même, une allocation de dépenses qu'un employé reçoit, y compris une somme qu'il reçoit et dont il n'a pas à justifier l'utilisation, pour des frais personnels ou de subsistance ou pour toute autre fin[,] doit généralement être incluse dans le calcul du revenu de l'employé. Notez qu'un avantage considéré comme non imposable peut être imposable s'il se révèle être une forme déguisée de rémunération.  2, record 7, French, - valeur%20de%20la%20pension%2C%20du%20logement%20et%20de%20tout%20autre%20avantage

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The Foreign Secretary has overall responsibility for the work of the Foreign, Commonwealth and Development Office, with a particular focus on : Strategy Directorate; national security; intelligence; honours; Europe; all major spending decisions, and overall delivery and management of the 0. 5% of Gross National Income spending for Official Development Assistance(ODA) ;working with and supporting international partners on the global response to COVID-19.  1, record 8, English, - Secretary%20of%20State%20for%20Foreign%2C%20Commonwealth%20and%20Development%20Affairs

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A person who is employed, or has an office, as a member of the clergy or a religious order or as a regular minister of a religious denomination may be entitled to claim a clergy residence deduction in respect of his or her residence, when calculating the income from that employment or office.  1, record 9, English, - clergy%20residence%20deduction

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Une personne qui est employée, ou qui a une charge, à titre de membre du clergé ou d'un ordre religieux ou à titre de ministre régulier d'une confession religieuse peut avoir droit à une déduction pour résidence des membres du clergé pour sa résidence dans le calcul de son revenu pour cet emploi ou cette charge.  1, record 9, French, - d%C3%A9duction%20pour%20r%C3%A9sidence%20des%20membres%20du%20clerg%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The International Tax Services Office of Revenue Canada, located in Ottawa, Ontario, serves the special needs of clients filing income tax or information returns as non-residents. This office also serves individuals who are factual residents, deemed residents, newcomers to Canada, and emigrants.  2, record 10, English, - International%20Tax%20Services%20Office

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Le Bureau international des services fiscaux de Revenu Canada, situé à Ottawa, (Ontario), répond aux besoins particuliers des clients qui produisent des déclarations de revenus ou des déclarations de renseignements à titre de non-résidents. Le bureau sert aussi les particuliers qui sont des résidents de fait, des résidents réputés, des nouveaux arrivants au Canada ou des émigrants.  2, record 10, French, - Bureau%20international%20des%20services%20fiscaux

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Elections Nova Scotia is an independent office reporting to the Speaker of the House of Assembly. Our mandate is to : Administer provincial elections and by-elections under the Elections Act; Receive Annual Statements of Political Contributions from recognized parties, their electoral district associations and candidates under Members and Public Employees Disclosure Act and the Political Contributions Disclosure Regulations; Receive Annual Statements from Recognized Parties on the Issuing of official Tax Receipts for political contributions, and administer the supply of receipt forms under the Income Tax Act and the Income Tax Act Regulations; Administer plebiscites under the Liquor Control Act and Liquor Plebiscite Regulations.  1, record 11, English, - Elections%20Nova%20Scotia

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The Cash Receipt Adjustment Form can be used to correct negative expenditures in the Expenditures column as well as receipts in the Receipt column, as long as the original transaction was either funds deposited at the Treasurer's Office or intramural income.  1, record 12, English, - negative%20expenditure

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

An outworker works at or from his or her home rather than in an office or factory. They are usually paid according to how much they produce rather than the number of hours spent working and usually the income earned for a given amount of work is much less than what they would earn for the same work in an office or factory. Outworkers perform such work as sewing garment, stuffing envelopes and distributing leaflets.  2, record 13, English, - outworker

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Travailleur qui exécute chez lui, soit seul, soit avec son conjoint, ses enfants à charge ou un auxiliaire, le travail confié par un donneur d'ouvrage lui fournissant les matières premières moyennant une rémunération généralement forfaitaire.  1, record 13, French, - travailleur%20%C3%A0%20domicile

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The provision for credit losses charged to the Statement of Income is the amount that is required to establish a balance in the Allowance for Credit losses that management considers adequate to absorb all credit related losses in its portfolio of on-and off-balance sheet items. [Office of the Superintendent of Financial Institutions-Glossary].  2, record 14, English, - provision%20for%20credit%20losses

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Les provisions pour perte sur créances imputées à l'état des revenus représentent le montant requis pour établir l'équilibre dans les réserves pour créances irrécouvrables qui, aux yeux de la direction, est suffisant pour absorber toutes les pertes liées au crédit dans son portefeuille de postes du bilan et hors bilan. [Bureau du surintendant des institutions financières-Glossaire].  1, record 14, French, - provision%20pour%20perte%20sur%20cr%C3%A9ances

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Any gain or income from a position or office held. The term includes salary, wages, fees or other compensation, and usually refers to public offices.  2, record 15, English, - emolument

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Rétributions tarifées allouées à un officier ministériel pour un acte de son ministère.  1, record 15, French, - %C3%A9moluments

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Utilidad económica que corresponde a un cargo o empleo.  1, record 15, Spanish, - emolumento

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Real estate that produces income from rentals; may be residential(e. g., an apartment house) or commercial(e. g., an office building or shopping center).  1, record 16, English, - income%20property

Record number: 16, Textual support number: 1 OBS

Income property may include single-dwelling houses as well as large or small multiple-dwelling houses.  2, record 16, English, - income%20property

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

[...] maison [...] dont le propriétaire tire profit par la location.  2, record 16, French, - maison%20de%20rapport

Record number: 16, Textual support number: 1 OBS

Bien que la source ROBER 1985 semble les mettre plus ou moins sur le même pied immeuble et maison de rapport, ces deux termes ne sont pas de parfaits synonymes. En effet, si le premier se dit très bien d'une habitation collective comportant de nombreux logements, le second convient plutôt aux petites habitations collectives et englobe même les habitations individuelles louées (pavillons).  3, record 16, French, - maison%20de%20rapport

Record number: 16, Textual support number: 2 OBS

Un immeuble moderne comprenant un certain nombre d'appartements est un immeuble d'habitation [...] le terme s'opposant à maison et à maison de rapport. [...] Une maison de rapport est n'importe quelle maison d'habitation dont la location procure des revenus à son propriétaire. Ce peut être une maison divisée en logements de plain-pied dont chacun occupe entièrement le rez-de-chaussée ou un étage.  4, record 16, French, - maison%20de%20rapport

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

Real estate that produces income from rentals; may be residential(e. g., an apartment house) or commercial(e. g., an office building or shopping center).  2, record 17, English, - income%20property

Record number: 17, Textual support number: 1 OBS

When referring to housing, income property may include single-dwelling houses as well as large or small multiple-dwelling houses.  3, record 17, English, - income%20property

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

immeuble à revenu. Propriété dont les loyers ou les profits produisent un revenu.  2, record 17, French, - immeuble%20%C3%A0%20revenu

Record number: 17, Textual support number: 1 CONT

Rien n'est plus personnel que le choix d'une nouvelle propriété. Pour bien choisir la maison, l'immeuble à revenu ou l'édifice commercial qui vous convient vraiment, Le Groupe Dutil est d'abord et avant tout à l'écoute de vos besoins.  3, record 17, French, - immeuble%20%C3%A0%20revenu

Record number: 17, Textual support number: 1 OBS

immeuble à revenu, source «a» : d'après une fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  4, record 17, French, - immeuble%20%C3%A0%20revenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Final amount obtained after compensating the different entries in a debit and credit account at the end of an accounting period.  3, record 18, English, - closing%20balance

Record number: 18, Textual support number: 1 CONT

Write-offs and recoveries, that are charged or credited to the allowance account during an accounting period, are reflected as a charge or credit for loan impairment in the income statement at the end of the period when the ending balance in the allowance account is established. [Office of the Superintendent of Financial Institutions].  4, record 18, English, - closing%20balance

Record number: 18, Textual support number: 1 OBS

Compare to "opening balance".  5, record 18, English, - closing%20balance

Record number: 18, Textual support number: 2 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 18, English, - closing%20balance

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Solde d'un compte à la fin d'une période.  3, record 18, French, - solde%20de%20cl%C3%B4ture

Record number: 18, Textual support number: 2 DEF

Solde ou chiffre final obtenu comme compensation des différents postes du crédit et du débit d'un compte au moment de la clôture d'un exercice comptable.  4, record 18, French, - solde%20de%20cl%C3%B4ture

Record number: 18, Textual support number: 1 OBS

solde de clôture : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 18, French, - solde%20de%20cl%C3%B4ture

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Saldo o cifra final obtenida como compensación de las diferentes partidas del Debe y del Haber de una cuenta al finalizar un período contable.  1, record 18, Spanish, - saldo%20de%20cierre

Record number: 18, Textual support number: 1 OBS

saldo de cierre: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 18, Spanish, - saldo%20de%20cierre

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

New name given to Project Office-Income Security Programs Redesign.  1, record 19, English, - Technology%20Solutions%20Group

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Nouveau nom du Bureau de projet - Remaniement des Programmes de la sécurité du revenu.  1, record 19, French, - Groupe%20de%20solutions%20technologiques

Record number: 19, Textual support number: 2 OBS

Source(s) : Remaniement des PSR [Programmes de la sécurité du revenu].  1, record 19, French, - Groupe%20de%20solutions%20technologiques

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Summary of assets, liabilities, income and expenditures for the year 1995 for federally registered life insurance companies and fraternal benefit societies. Ottawa, 1996, Office of the Superintendent of Financial Institutions.  1, record 21, English, - Summary%20financial%20data%3A%20life%20insurance%20companies%3B%20property%20and%20casualty%20insurance%20companies%2C%201995

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Sommaire de l'actif, du passif, du revenu et des dépenses pour l'exercice 1995 des sociétés d'assurances-vie et des sociétés de secours mutuels agréées en vertu de la loi fédérale, Ottawa, 1996. Bureau du surintendant des institutions financières.  1, record 21, French, - Donn%C3%A9es%20financi%C3%A8res%20sommaires%3A%20soci%C3%A9t%C3%A9s%20d%27assurance%2Dvie%3B%20soci%C3%A9t%C3%A9s%20d%27assurances%20multirisques%2C%201995

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Generally, only non-taxable entities are eligible to receive third-party payments.(Howerver, under clause 37(1)(a)(ii)(D) of the Income Tax Act, corporations resident in Canada are also eligible to receive third-party payments. [Office of the Superintendent of Financial Institutions].  2, record 23, English, - corporation%20resident%20in%20Canada

Record number: 23, Textual support number: 1 OBS

Income Tax Act, S. 12(1)(j).  3, record 23, English, - corporation%20resident%20in%20Canada

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, art. 12(1)(j).  2, record 23, French, - soci%C3%A9t%C3%A9%20r%C3%A9sidant%20au%20Canada

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The bank earns tax-exempt income from certain investments such as income debentures, small business development bonds, small business bonds and term preferred shares. [Office of the Superintendent of Financial Institutions].  2, record 24, English, - tax%2Dexempt%20income

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

La banque tire un revenu exonéré d'impôt de certains placements comme les débentures à l'intérêt conditionnel, les obligations pour le développement de la petite entreprise, les obligations pour entreprise et les actions privilégiées à terme. [Bureau du surintendant des institutions financières].  2, record 24, French, - revenu%20exempt%20d%27imp%C3%B4ts

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Write-offs and recoveries related to foreclosed assets held for sale should be recorded through the allowance for loan impairment account rather than being recorded directly as a charge or credit for loan impairment in the income statement. [Office of the Superintendent of Financial Institutions].  1, record 25, English, - loan%20impairment%20account

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Les radiations et recouvrements à l'égard des biens saisis destinés à être vendus doivent être inscrits dans l'état des résultats à la provision établie pour le compte des prêts douteux plutôt que directement à titre de débit ou de crédit de la charge de prêts douteux. [Bureau du surintendant des institutions financières].  1, record 25, French, - compte%20des%20pr%C3%AAts%20douteux

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Income on assets held in the securities portfolio would be recognized in accordance with security accounting rules, including equity accounting or consolidation where applicable. [Office of the Superintendent of Financial Institutions].  1, record 26, English, - security%20accounting%20rule

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Le revenu provenant du portefeuille de titres doit être déclaré selon les règles sur la comptabilisation des titres et celles régissant la comptabilisation ou la consolidation des participations, le cas échéant. [Bureau du surintendant des institutions financières].  1, record 26, French, - r%C3%A8gle%20sur%20la%20comptabilisation%20des%20titres

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Income arising from assets held in the loan realization account would be recognized in accordance with the income recognition rules relating to loan realization accounts. [Office of the Superintendent of Financial Institutions].  1, record 27, English, - income%20recognition%20rule

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Le revenu tiré des éléments d'actif du compte de réalisation des prêts doit être comptabilisé selon les règles de déclaration du revenu visant les comptes de réalisation des prêts. [Bureau du surintendant des institutions financières].  1, record 27, French, - r%C3%A8gle%20de%20d%C3%A9claration%20du%20revenu

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Tabular presentation of information on a taxable equivalent basis in a note to the annual statement should be limited to disclosure of Interest Income and Net Interest Income on that basis. [Office of the Superintendent of Financial Institutions].  1, record 28, English, - tabular%20presentation

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

La présentation tabulaire des renseignements sur la base d'imposition comparable dans une note accompagnant le rapport annuel doit se limiter à la déclaration du revenu d'intérêts net sur cette base. [Bureau du surintendant des institutions financières].  1, record 28, French, - pr%C3%A9sentation%20tabulaire

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Office of the Superintendent of Financial Institutions. The Pension Advice Section provides actuarial advice to Revenue Canada and to the Department of Indian Affairs and Northern Development. The section advises the Minister of Revenue on the eligibility of deductions from income of certain employer contributions to pension plans established for their employees.  1, record 29, English, - Pension%20Advice%20Section

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Bureau du surintendant des institutions financières. La Section des conseils sur les régimes de retraite fournit des conseils actuariels à Revenu Canada et au ministère des Affaires indiennes et du Nord. Elle conseille le ministre du Revenu national au sujet de la déductibilité, dans le calcul du revenu, de certaines cotisations patronales versées pour le compte des employés.  1, record 29, French, - Section%20des%20conseils%20sur%20les%20r%C3%A9gimes%20de%20retraite

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

[Office of the Superintendent of Financial Institutions]. Non-residential properties that include all properties where income is generated either from the sale of agricultural products(foodstuffs or animal products) or from the rental of land used to produce agricultural products.  1, record 30, English, - farm%20property

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

[Bureau du surintendant des institutions financières].Immeubles non résidentiels à l'égard desquels le revenu provient soit de la vente de produits agricoles (végétaux ou animaux) ou de la location de terrains pour la production de denrées agricoles.  1, record 30, French, - immeuble%20agricole

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The net reported amount of mortgages will be increased or decreased as the premiums or discounts are taken into income over the term of the mortgages. [Office of the Superintendent of Financial Institutions].  1, record 31, English, - net%20reported%20amount

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Le montant net déclaré des hypothèques doit être accru ou diminué à mesure que les primes ou escomptes sont incorporés au revenu sur la durée des hypothèques. [Bureau du surintendant des institutions financières].  1, record 31, French, - montant%20net%20d%C3%A9clar%C3%A9

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

[Office of the Superintendent of Financial Institutions]. This return provides information on changes in claims on designated countries and(annually only) interest income recorded or reversed on claims on designated countries.  1, record 32, English, - designated%20country%20transaction%20report

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

[Bureau du surintendant des institutions financières]. Le présent relevé fournit des renseignements sur l'évolution des créances des pays désignés et sur le revenu annuel d'intérêt sur les créances des pays désignés, comptabilisé ou contrepassé.  1, record 32, French, - relev%C3%A9%20des%20op%C3%A9rations%20concernant%20les%20pays%20d%C3%A9sign%C3%A9s

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Any non-interest income from insurance-related assets is to be reported as "insurance-related income". [Office of the Superintendent of Financial Institutions].  1, record 33, English, - non%2Dinterest%20income

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Les revenus non productifs d'intérêt provenant des éléments d'actif liés aux opérations d'assurances doivent figurer à titre de "revenus liés aux opérations d'assurances". [Bureau du surintendant des institutions financières].  1, record 33, French, - revenu%20non%20productif%20d%27int%C3%A9r%C3%AAt

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Increases in the carrying value and the accrual of the gain into income are to be permitted only in those circumstances where there is virtual certainty that the gain arising from the put option or the offer to purchase will be realized. [Office of the Superintendent of Financial Institutions].  1, record 34, English, - virtual%20certainty

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Les augmentations de la valeur comptable et l'accumulation des gains de revenu ne sont permises que dans les cas où il y a quasi-certitude que le gain résultant de l'option de vente ou de l'offre d'achat sera réalisé. [Bureau du surintendant des institutions financières].  1, record 34, French, - quasi%2Dcertitude

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

... an amount paid by or on behalf of the taxpayer in the year pursuant to an arrangement under which the taxpayer is required to reimburse any amount paid to him for a period throughout which he did not perform the duties of his office or employment, to the extent that(i) the amount so paid to him for the period was included in computing his income from an office or employment, and(ii) the aggregate of amounts so reimbursed does not exceed the aggregate of amounts received by him for the period throughout which he did not perform the duties of his office or employment.  1, record 35, English, - salary%20reimbursement

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish