TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A registered investment is an investment vehicle pre-approved by the CRA [Canada Revenue Agency] based on a submission by investment professionals to set up a trust or corporation, units or shares of which are marketed to deferred income plans such as deferred profit sharing plans and registered retirement savings plans.  2, record 1, English, - registered%20investment

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 204.4(1).  3, record 1, English, - registered%20investment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un placement enregistré est un instrument de placement approuvé au préalable par l'Agence du revenu du Canada qui est demandé par des experts en placements et visant à établir une fiducie ou une société dont les unités ou les actions sont mises en marché pour les régimes de revenu différé tels que les régimes de participation différée aux bénéfices et les régimes enregistrés d'épargne-retraite.  2, record 1, French, - placement%20enregistr%C3%A9

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 204.4(1).  3, record 1, French, - placement%20enregistr%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Non-cash remuneration received by a company executive, for example, company car, insurance coverage, membership fees, paid vacation or special training courses. Normally a fringe benefit, although certain fringe benefits such as bounuses or pension plans imply monetary payment. In certain countries, subject to income tax and withholdings at the source.  2, record 2, English, - payment%20in%20kind

Record number: 2, Textual support number: 1 OBS

payment in kind: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 2, English, - payment%20in%20kind

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Rétribution non monétaire à un cadre, par exemple, sous la forme de voitures, assurances, vacances payées ou programmes de formation. Normalement, ces revenus non monétaires sont assujettis à un impôt sur le revenu et à retenue à la source.  3, record 2, French, - paiement%20en%20nature

Record number: 2, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  4, record 2, French, - paiement%20en%20nature

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Retribución a un directivo que no es en metálico, por ejemplo, coches, seguros, cuotas de asociaciones, vacaciones pagadas o programas de formación especiales. En los casos en los que la legislación lo exija están sujetos al impuesto sobre la renta y a retención en origen.  1, record 2, Spanish, - pago%20en%20especie

Record number: 2, Textual support number: 1 OBS

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

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Private pension plans ... include all occupational pension plans sponsored by employers in both the public and private sectors of the economy.  4, record 3, English, - private%20pension%20plan

Record number: 3, Textual support number: 2 CONT

Private pension plans provide workers with retirement income to supplement their revenue from public pension plans. They come in a variety of forms, including personal registered retirement savings plans(RRSPs) and employer-sponsored plans : Supplemental pension plan(SPP), Excess benefit plan, Group registered retirement savings plan(group RRSP), Deferred profit sharing plan(DPSP), Employees profit sharing plan(EPSP) [and] Retirement compensation arrangement.  5, record 3, English, - private%20pension%20plan

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les régimes privés de retraite procurent au travailleur un revenu qui complète celui des régimes publics à la retraite. Il en existe différents types, dont le régime enregistré d'épargne-retraite (REER) parrainé par le travailleur et les régimes parrainés par l'employeur : Régime complémentaire de retraite (RCR), Régime surcomplémentaire de retraite, Régime enregistré d'épargne-retraite (REER) collectif, Régime de participation différée aux bénéfices (RPDB), Régime de participation des employés aux bénéfices (RPEB) [et] Convention de retraite.  7, record 3, French, - r%C3%A9gime%20de%20retraite%20priv%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961 ... when the federal and provincial governments converted from the tax rental arrangements (which originated during World War II) to separate federal and provincial personal and corporate income taxes (PIT and CIT).  3, record 4, English, - income%20tax%20point

Record number: 4, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 4, English, - income%20tax%20point

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 4, French, - point%20d%27imp%C3%B4t

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 4, Spanish, - punto%20impositivo

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Most DB [defined benefit] plans … will typically allow access to pension income as early as 10 years before the normal retirement age. In return for this early access, the pension income is reduced by a percentage …  4, record 5, English, - pension%20benefits%20reduction

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 PHR

Además, la crisis aparece como uno de los motivos que apuntan a la reducción de la prestación de jubilación pública en el futuro.  2, record 5, Spanish, - reducci%C3%B3n%20de%20la%20pensi%C3%B3n

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Canadians’ retirement savings are typically held in tax-assisted registered plans such as registered pension plans(RPPs), registered retirement savings plans(RRSPs), registered retirement income funds(RRIFs) and tax-free savings accounts [(TSFAs) ], which form the third pillar of Canada's retirement income system and are key to helping Canadians save to achieve their retirement income objectives...  1, record 6, English, - tax%2Dassisted%20registered%20plan

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

L’épargne-retraite des Canadiens est habituellement détenue dans des régimes enregistrés donnant droit à une aide fiscale, comme les régimes de pension agréés (RPA), les régimes enregistrés d’épargne-retraite (REER), les fonds enregistrés de revenu de retraite (FERR) et les comptes d’épargne libre d’impôt [(CELI)], qui forment le troisième pilier du système de revenu de retraite du Canada et qui sont essentiels pour aider les Canadiens à épargner afin de réaliser leurs objectifs de revenu de retraite confortable [...]  1, record 6, French, - r%C3%A9gime%20enregistr%C3%A9%20donnant%20droit%20%C3%A0%20une%20aide%20fiscale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

What are my Disability Benefits? As a Public Service employee, you are protected against loss of income due to disability under one of two plans : If you are a member of the The Public Service Management Insurance Plan(PSMIP) you will have Long-Term Disability(LTD) insurance... All other employees are eligible for coverage under the Disability Insurance(DI) Plan.  1, record 7, English, - disability%20benefit

Record number: 7, Textual support number: 1 OBS

disability benefit: term usually used in the plural.  2, record 7, English, - disability%20benefit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

En quoi consistent les prestations d'invalidité? En tant que fonctionnaire, vous êtes protégé contre la perte de revenus par suite d'invalidité en vertu d'un des deux régimes suivants : L'assurance-invalidité de longue durée (AILD) pour les participants du Régime d'assurance pour les cadres de gestion de la fonction publique (RACGFP) [...] Tous les autres employés sont admissibles à une protection en vertu du Régime d'assurance-invalidité (RAI).  1, record 7, French, - prestation%20d%27invalidit%C3%A9

Record number: 7, Textual support number: 1 OBS

prestation d'invalidité : terme habituellement utilisé au pluriel.  2, record 7, French, - prestation%20d%27invalidit%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, 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 8, English, - employment%20insurance%20premium%20reduction

Record 8,  Textual support,  French

Record number: 8, 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 8, French, - r%C3%A9duction%20des%20cotisations%20d%27assurance%2Demploi

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

audit des régimes de revenu différé; audit RRD : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 9, French, - audit%20des%20r%C3%A9gimes%20de%20revenu%20diff%C3%A9r%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Published by the Canadian Federation of Students, 1992.  1, record 10, English, - Compromising%20Access%20%3A%20A%20Critical%20Analysis%20of%20Income%20Contingent%20Loan%20Repayment%20Plans

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

The MPRA Account records the transactions related to the benefits payable under the plan when these benefits accord with income tax rules for registered pension plans.  3, record 11, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record number: 11, Textual support number: 2 OBS

This account was established by the Members of Parliament Retiring Allowances Act, to provide pension benefits to eligible Members of Parliament who contributed to the plan.  4, record 11, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record number: 11, Textual support number: 3 OBS

"Member" means a Member of the House of Commons or of the Senate.  4, record 11, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Le CARP consigne les opérations liées aux prestations prévues au régime qui sont conformes aux règles de l’impôt sur le revenu visant les régimes de pension agréés.  3, record 11, French, - Compte%20d%27allocations%20de%20retraite%20des%20parlementaires

Record number: 11, Textual support number: 2 OBS

Ce compte a été établi par la Loi sur les allocations de retraite des parlementaires, afin de fournir des prestations de retraite aux parlementaires admissibles qui ont versé des cotisations au régime de pension. Par «parlementaires» on entend un sénateur ou un député. Des prestations sont également prévues pour le conjoint survivant et/ou les enfants à la charge des parlementaires ayant servi à partir d’une certaine date et qui ont versé des cotisations en vertu de la Loi.  4, record 11, French, - Compte%20d%27allocations%20de%20retraite%20des%20parlementaires

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Anti-avoidance rules will be introduced for Registered Retirement Savings Plans(RRSPs) and Registered Retirement Income Funds(RRIFs) based largely on the Tax-Free Savings Account anti-avoidance rules.  2, record 12, English, - anti%2Davoidance%20rule

Record number: 12, Textual support number: 1 OBS

anti-avoidance rule: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 12, English, - anti%2Davoidance%20rule

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Disposition particulière d'une loi fiscale qui a pour objet d'empêcher un contribuable de contourner une ou plusieurs dispositions définies dans la loi, en procédant à des opérations dont le motif principal est l'obtention d'un avantage fiscal.  4, record 12, French, - disposition%20anti%2D%C3%A9vitement

Record number: 12, Textual support number: 1 CONT

Des règles antiévitement seront instaurées à l’égard des régimes enregistrés d’épargneretraite (REER) et des fonds enregistrés de revenu de retraite (FERR), lesquelles s’inspirent essentiellement des règles antiévitement à l’égard des comptes d’épargne libre d’impôt.  3, record 12, French, - disposition%20anti%2D%C3%A9vitement

Record number: 12, Textual support number: 1 OBS

règlement anti-évitement : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  5, record 12, French, - disposition%20anti%2D%C3%A9vitement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Defined benefit Registered Pension Plans(RPPs) are sometimes established for one main income earner, generally an employee of a corporation that he or she controls. Sometimes a spouse or other family member(who is employed by the corporation) is also added as a member of such a plan. Budget 2011 proposes two new tax measures that will apply to these plans(referred to as “individual pension plans” or “IPPs”).  2, record 13, English, - individual%20pension%20plan

Record number: 13, Textual support number: 1 OBS

individual pension plan: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 13, English, - individual%20pension%20plan

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Dispositions qu'un particulier prend personnellement pour assurer sa retraite; contrat individuel souscrit par une entreprise ou un organisme pour le compte d'un dirigeant ou d'un salarié clé pour donner à celui-ci la possibilité de se constituer une retraite.  1, record 13, French, - plan%20de%20retraite%20individuel

Record number: 13, Textual support number: 1 CONT

Un régime de pension agréé (RPA) à prestations déterminées est parfois établi pour le principal soutien d’une famille, qui est généralement un employé d’une société qu’il contrôle. Il peut aussi arriver qu’un conjoint ou un autre membre de la famille (qui est employé par la société) soit également ajouté à titre de participant de ce régime. Deux nouvelles mesures fiscales sont proposées dans le budget de 2011 à l’égard de ces régimes (appelés « régime de retraite individuel » ou «RRI»).  2, record 13, French, - plan%20de%20retraite%20individuel

Record number: 13, Textual support number: 1 OBS

régime de retraite individuel : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  3, record 13, French, - plan%20de%20retraite%20individuel

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Service Income Security Insurance Plan(SISIP)-Term Life Insurance Plans.  1, record 14, English, - Reserve%20Term%20Insurance%20Plan

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Régime d'assurance - Revenu militaire (RARM) - Régimes d'assurance-vie temporaire.  1, record 14, French, - R%C3%A9gime%20d%27assurance%20temporaire%20de%20la%20r%C3%A9serve

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A Revenue Canada circular dealing with the registration under the Income Tax Act of employee pension plans.  2, record 15, English, - Information%20Circular

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Circulaire de Revenu Canada qui traite de l'agrément des régimes de pension des salariés en vertu de la Loi de l'impôt sur le revenu.  2, record 15, French, - Circulaire%20d%27information

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Revenue Canada.  1, record 16, English, - Deferred%20Income%20Plans%20and%20Trusts%20Section

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Revenu Canada.  1, record 16, French, - Section%20des%20r%C3%A9gimes%20de%20revenu%20diff%C3%A9r%C3%A9%20et%20fiducies

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

It is obligatory for all employees... to belong to one or more complementary retirement plans that pay out retirement benefits prorated on contributions paid in. All employees and employers contribute to the basic plan of the Old Age Security Fund... Added to it, reflecting employee status and income level, are the complementary retirement funds.  1, record 17, English, - complementary%20retirement

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

[Les] salariés percoivent une retraite de base et une ou plusieurs retraites complémentaires résultant des différentes activités qu'ils ont exercées au cours de leur carrière.  1, record 17, French, - retraite%20compl%C3%A9mentaire

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Located in Saskatchewan, the CSS Pension Plan is one of Canada's major registered pension plans. It was established in 1939 as a defined contribution pension plan to serve co-operatives and credit unions, and now serves more than 520 member organizations and their employees. The CSS Pension Plan provides pension and retirement services to more than 29, 000 non-retired employee members. It also provides monthly retirement income directly to more than 5, 000 retired co-operative and credit union employees.  1, record 18, English, - Co%2Doperative%20Superannuation%20Society%20Pension%20Plan

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The Long Term Disability benefit provides a disability income payable to the employee, who becomes totally disabled, and continues for periods of five years or ten years or, in some plans, to age 65.  1, record 19, English, - long%20term%20disability%20benefit

Record number: 19, Textual support number: 1 OBS

group insurance.  2, record 19, English, - long%20term%20disability%20benefit

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

La garantie en cas d'invalidité de longue durée prévoit une rente d'invalidité payable, à l'employé qui devient totalement invalide, pendant des périodes de 5 ans ou 10 ans ou même, selon certains régimes, jusqu'à l'âge de 65 ans.  1, record 19, French, - garantie%20en%20cas%20d%27invalidit%C3%A9%20de%20longue%20dur%C3%A9e

Record number: 19, Textual support number: 2 OBS

assurance collective.  3, record 19, French, - garantie%20en%20cas%20d%27invalidit%C3%A9%20de%20longue%20dur%C3%A9e

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Pursuant to the Income Tax Act.  2, record 20, English, - Income%20Tax%20Regulations%28Registered%20Pension%20Plans%29

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

En vertu de la Loi de l'impôt sur le revenu.  2, record 20, French, - R%C3%A8glement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28r%C3%A9gimes%20de%20pension%20agr%C3%A9%C3%A9s%29

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Publication number +T2 SCH 15 of Revenue Canada.  1, record 21, English, - Deferred%20Income%20Plans

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Publication numéro +T2 SCH 15 de Revenu Canada.  1, record 21, French, - R%C3%A9gimes%20de%20revenu%20diff%C3%A9r%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

... income tax rules on registered pension plans.  1, record 22, English, - income%20tax%20rules

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

[...] règles de l'impôt sur le revenu visant les régimes de pension agréés.  1, record 22, French, - r%C3%A8gles%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A term used to describe the various retirement income plans registered under the Income Tax Act, including registered pension plans and registered retirement savings plans and so on.  2, record 23, English, - tax%2Dassisted%20retirement%20savings

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Expression servant à décrire les divers régimes enregistrés d'épargne-retraite assujettis à la Loi de l'impôt sur le revenu.  1, record 23, French, - %C3%A9pargne%2Dretraite%20donnant%20droit%20%C3%A0%20une%20aide%20fiscale

Record number: 23, Textual support number: 1 OBS

Rapport du groupe de travail parlementaire sur la réforme des pensions, 1983.  3, record 23, French, - %C3%A9pargne%2Dretraite%20donnant%20droit%20%C3%A0%20une%20aide%20fiscale

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

The cost of benefits paid by employers on behalf of employees under employer-sponsored health and dental care plans. Such benefits are not included in the employee's employment income.  2, record 24, English, - Employer%2DProvided%20Health%20and%20Dental%20Benefits

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Les avantages correspondant aux primes que les employeurs paient pour le compte de leurs employés à des régimes d'assurance-santé et soins dentaires ne sont pas inclus dans le revenu des salariés.  2, record 24, French, - Avantages%20au%20titre%20des%20r%C3%A9gimes%20d%27assurance%2Dsant%C3%A9%20et%20soins%20dentaires%20financ%C3%A9s%20par%20l%27employeur

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Secretary of State Jim Peterson(International Financial Institutions) today announced plans to better target one of the proposed measures included in the draft income tax legislation on insurance company demutualization released on December 15, 1998.  1, record 26, English, - insurance%20company%20demutualization

Record number: 26, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  2, record 26, English, - insurance%20company%20demutualization

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Le secrétaire d'État (Institutions financières internationales), Jim Peterson, a annoncé aujourd'hui des dispositions pour mieux appliquer l'une des mesures incluses dans l'avant- projet de législation de l'impôt sur le revenu portant sur la démutualisation des sociétés d'assurance-vie, qui a été rendu public le 15 décembre 1998.  1, record 26, French, - d%C3%A9mutualisation%20des%20soci%C3%A9t%C3%A9s%20d%27assurance

Record number: 26, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, record 26, French, - d%C3%A9mutualisation%20des%20soci%C3%A9t%C3%A9s%20d%27assurance

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Also included are : an advisory function to other government departments with respect to the administrative feasibility of new legislation and treaties under negotiation; activities related to the registration of charities, pension and deferred income plans; and the provision of advance rulings on the tax implications of potential transactions.  1, record 27, English, - registration%20of%20charities

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

L'activité comprend aussi un rôle consultatif auprès des autres ministères de l'État à l'égard de la faisabilité administrative de nouvelles mesures législatives et de nouvelles conventions fiscales en voie de négociation; des activités relatives à l'enregistrement des organismes de bienfaisance et à l'agrément des régimes de pensions et de revenu différé; et la prestation de décisions anticipées sur les conséquences fiscales de transactions éventuelles.  1, record 27, French, - enregistrement%20des%20organismes%20de%20bienfaisance

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The three major financial plans, the cash forecast, the pro forma income statement, and the pro forma balance sheet, are developed almost entirely from data contained in the operating plans.  2, record 28, English, - financial%20plan

Record number: 28, Textual support number: 2 CONT

A good financial plan should provide funds for the achievement of both long-run and short-run goals.  3, record 28, English, - financial%20plan

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Plan destiné à coordonner l'ensemble des opérations financières d'une entreprise en vue d'atteindre ses objectifs généraux.  2, record 28, French, - plan%20financier

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

Pursuant to The Farm Income Insurance Plans Act, repealed on August 12, 1989.  1, record 30, English, - Manitoba%20Beef%20Stabilization%20Plan%20Regulation

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

En vertu de la Loi sur les régimes d'assurance-revenu agricole, abrogé le 12 août 1989.  1, record 30, French, - R%C3%A8glement%20sur%20le%20R%C3%A9gime%20de%20stabilisation%20de%20l%27industrie%20bovine%20au%20Manitoba

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

One of the main components of Canada’s retirement income system.  2, record 31, English, - employment%2Drelated%20pension%20income

Record number: 31, Textual support number: 1 CONT

Canada's retirement income system has three main components : employment-related pension income under the Canada and Quebec Pension Plans; Old Age Security(OAS) and Guaranteed Income Supplement(GIS) ;and tax assisted retirement savings : Registered Pension Plans and Registered Retirement Savings Plans.  3, record 31, English, - employment%2Drelated%20pension%20income

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Un des grands volets du régime canadien du revenu de retraite.  2, record 31, French, - revenu%20de%20retraite%20li%C3%A9%20%C3%A0%20l%27emploi

Record number: 31, Textual support number: 1 CONT

Le régime canadien du revenu de retraite comporte trois grands volets : un revenu de retraite lié à l'emploi en vertu du Régime de pensions du Canada et du Régime des rentes du Québec (RPC/RRQ); la sécurité de la vieillesse (SV) et le supplément de revenu garanti (SRG); l'aide fiscale à l'épargne-retraite : régimes de pension agréés et régimes enregistrés d'épargne-retraite.  3, record 31, French, - revenu%20de%20retraite%20li%C3%A9%20%C3%A0%20l%27emploi

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Source(s) : Glossaire des services de l'Impôt - 92/04/02.  2, record 32, French, - R%C3%A9gimes%20enregistr%C3%A9s%20de%20pension%20et%20de%20revenu%20diff%C3%A9r%C3%A9

Record number: 32, Textual support number: 2 OBS

Source(s) : Impôt1.  3, record 32, French, - R%C3%A9gimes%20enregistr%C3%A9s%20de%20pension%20et%20de%20revenu%20diff%C3%A9r%C3%A9

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

The three pillars of the system Old Age Security and the Guaranteed Income Supplement, the Canada and Quebec Pension Plans and private retirement savings provide a balance of government and individual responsibility for retirement income security.  1, record 33, English, - private%20retirement%20savings

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Les trois piliers du système - la Sécurité de la vieillesse (SV) et le Supplément de revenu garanti (SRG), le Régime de pensions du Canada (RPC) et le Régime de rentes du Québec (RRQ), ainsi que l'épargne privée de retraite - assurent une répartition équilibrée des responsabilités, en matière de sécurité du revenu de retraite, entre les gouvernements et les particuliers.  1, record 33, French, - %C3%A9pargne%20priv%C3%A9e%20de%20retraite

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, 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 34, English, - Pension%20Advice%20Section

Record 34,  Textual support,  French

Record number: 34, 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 34, French, - Section%20des%20conseils%20sur%20les%20r%C3%A9gimes%20de%20retraite

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

The government will therefore release in the coming months a paper which will examine the challenges and opportunities posed by Canada's aging society. The paper will examine what the aging society will need in terms of services and what, if any, changes are required to the public pension system to make it financially sustainable. The paper will also examine what, if any, changes should be made to the tax treatment of contributions to, and income buildup in, registered pension, profitsharing, and retirement savings plans.  1, record 36, English, - aging%20society

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Le gouvernement [fédéral] publiera donc au cours des prochains mois un document qui analysera les défis et les possibilités que présente le vieillissement de la société canadienne. On étudiera les besoins d'une société vieillissante sur le plan des services et les changements à apporter éventuellement au régime de pension public afin qu'il soit soutenable sur le plan financier. Le document traitera également des changements qui devraient peut-être être apportés au régime fiscal des cotisations et des revenus de placement dans le cadre des régimes enregistrés ou agréés de pension, de participation différée aux bénéfices et d'épargne-retraite.  1, record 36, French, - vieillissement%20de%20la%20soci%C3%A9t%C3%A9

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Accident and Sickness Insurance. The accident and sickness insurance coverage provided by life insurance companies to Canadians supplements government-sponsored health insurance plans by providing extended health care benefits, disability income, dental coverage, and accidental death and dismemberment coverage.  3, record 37, English, - accident%20and%20sickness%20insurance

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Assurance contre les accidents et la maladie. Les polices d'assurance contre les accidents et la maladie offertes aux Canadiens par les compagnies d'assurance-vie complètent les régimes d'assurance santé mis en place par l'État et prévoient une garantie supplémentaire pour soins de santé, des rentes d'invalidité, une assurance couvrant les soins dentaires et des garanties en cas de décès ou de mutilation par accident.  2, record 37, French, - assurance%20contre%20les%20accidents%20et%20la%20maladie

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

204.1(2.1) Tax payable by individuals -- contributions after 1990. Where, at the end of any month after December 1990, an individual has a cumulative excess amount in respect of registered retirement savings plans, the individual shall, in respect of that month, pay a tax under this Part equal to 1% of that cumulative excess amount.  1, record 38, English, - cumulative%20excess%20amount

Record number: 38, Textual support number: 1 OBS

Source : The Income Tax Act. Chapter 63, S. C. 1970-71-72 as amended. Part X. 1--Tax in Respect of Over-Contributions to Deferred Income Plans.  1, record 38, English, - cumulative%20excess%20amount

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

204.1(2.1) Impôt payable par les particuliers -- cotisations postérieures à 1990. Le particulier qui, à la fin d'un mois donne postérieur au mois de décembre 1990, a un excédent cumulatif au titre de régimes enregistrés d'épargne-retraite doit, pour ce mois, payer un impôt selon la présente partie égal à 1% de cet excédent.  1, record 38, French, - exc%C3%A9dent%20cumulatif

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The other major aspect of labour compensation is the nonwage portion-supplementary labour income(SLI), or fringe benefits. Technically, "supplementary labour income" measures the value of the employer's contributions to various employee benefit plans-both private(for example, employer-sponsored pension and insurance plans) and public(Unemployment Insurance, Workers’ Compensation, and the Canada/Quebec Pension Plans.  1, record 39, English, - supplementary%20labour%20income

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Special treatment is provided to multi-employer plans under subsections 147. 1(11) [of the Income Tax Act](relief from registration requirements), 147. 1(17)(pension adjustment limits)...  2, record 40, English, - registration%20requirements

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Revenue Canada Taxation; Information confirmed with the organization.  2, record 41, English, - Registered%20Pension%20and%20Deferred%20Income%20Plans%20Division

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Revenu Canada Impôt; Renseignement confirmé par l'organisme.  2, record 41, French, - Division%20des%20r%C3%A9gimes%20enregistr%C3%A9s%20de%20pension%20et%20de%20revenus%20diff%C3%A9r%C3%A9s

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

In addition, the following sources of income cannot be included as part of the $1, 000 exemption :... some types of annuity payments from income averaging annuities, registered retirement savings plans, registered retirement income funds, deferred profit sharing plans...  1, record 42, English, - income%20averaging%20annuity

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

De plus, les sources de revenu suivantes ne peuvent entrer dans l'exemption de 1 000 $ : (...) certaines catégories de rentes annuelles versées en vertu de contrats de rentes à versements invariables, de régimes enregistrés d'épargne-retraite, de fonds enregistrés de revenu de retraite, de régimes de participation différée aux bénéfices (...)  1, record 42, French, - rente%20%C3%A0%20versements%20invariables

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

The rules that apply to registered pension plans under the Income Tax Act and the Pension Benefits Acts are strict. In all probability the requirements on vesting, non commutation, survivors pensions, disclosure and the like, will soon be strengthened.  1, record 43, English, - non%2Dcommutation

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Les règlements qui s'appliquent aux REP [régime enregistré de pension] selon la Loi de l'impôt sur le revenu et les lois sur les pensions sont particulièrement stricts. Selon toute probabilité, les exigences en matière d'acquisition, de non-transformation, de rentes aux survivants, de divulgation et ainsi de suite seront prochainement accrues.  1, record 43, French, - non%2Dtransformation

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish