TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A super-deduction is a tax deduction that permits businesses to deduct more than 100 percent of their eligible expenses from their taxable income. As such, the super-deduction is effectively a subsidy for certain costs. This policy sometimes applies to capital costs or research and development(R&D) spending.  2, record 1, English, - superdeduction

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Une aide fiscale, prenant la forme d'un crédit d'impôt remboursable ou d'une superdéduction, est [...] accordée à un contribuable à l'égard d'activités de R-D [recherche et développement] qui sont effectuées par un centre de recherche public admissible, dans le cadre d'un contrat de recherche admissible conclu avec un tel centre.  2, record 1, French, - superd%C3%A9duction

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

[...] la propuesta prevé introducir superdeducciones por los costes de investigación y desarrollo (I+D) para apoyar la innovación, aceptar bonificaciones en concepto de crecimiento e inversión a través del capital y no del endeudamiento y compensar de forma temporal las posibles pérdidas de las compañías instaladas.  1, record 1, Spanish, - superdeducci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Relative income concerns have important implications for microeconomic and macroeconomic policy, and for understanding the impact of income inequality. Recent empirical studies have documented a systematic correlation between measures of relative income and reported job satisfaction..., happiness..., health and longevity...  1, record 2, English, - relative%20income

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

According to [the] policy, a core fish harvester is a full time experienced enterprise owner with [a licence or licences] to fish key species such as cod, crab, and shrimp, and obtains 75 [percent] of his/her income earnings directly from fishing.  5, record 3, English, - core%20fish%20harvester

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... In general terms, a "stapled security" involves two or more separate securities that are "stapled" together such that the securities are not freely transferable independently of each other. Within the scope of section 18. 3 [of the "Income Tax Act"], a stapled security is a publicly-traded security that is traded together with another security in circumstances that allow deductions to be taken that frustrate the policy objectives of the tax on specified investment flow-through(SIFT) trusts and partnerships, and of the tax regime for real estate investment trusts(REITs). These "stapled securities" also have the potential to inappropriately erode the Canadian corporate tax base.  2, record 5, English, - stapled%20security

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

En termes généraux, un «titre agrafé» est constitué de plusieurs titres distincts qui sont «agrafés» ensemble de sorte qu'ils ne sont pas transférables librement les uns sans les autres. Pour l'application de [l'article 18.3 de la «Loi de l'impôt sur le revenu»], un titre agrafé est un titre coté en bourse qui est négocié avec un autre titre dans des circonstances qui donnent lieu à des déductions qui déjouent les objectifs de politique de l'impôt des fiducies et des sociétés de personnes intermédiaires de placement déterminées et du régime d'imposition des fiducies de placement immobilier (FPI). Les titres agrafés peuvent aussi entraîner l'érosion de l'assiette canadienne de l'impôt des sociétés.  2, record 5, French, - titre%20agraf%C3%A9

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

income support policy : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 6, English, - income%20support%20policy

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

politique de garantie de ressources : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 6, French, - politique%20de%20garantie%20de%20ressources

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Governmental economic policy that functions through measures that can be varied at will, such as public expenditure, fiscal policy, income control, monetary growth objectives, etc. On the other hand, there are measures that the administration cannot control, such as the annual quantities needed to pay off debts, or the amounts committed to pension requirements, etc.  1, record 7, English, - discretionary%20policy

Record number: 7, Textual support number: 1 OBS

discretionary policy: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 7, English, - discretionary%20policy

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Politique économique gouvernementale mise en œuvre par le biais de mesures et qui peut varier librement : les dépenses publiques, la politique budgétaire, les contrôles de revenus, les objectifs de croissance de la masse monétaire, etc. Par ailleurs, il existe des postes que l'Administration ne peut pas changer : la quantité annuelle nécessaire pour le service de la dette, les prestations réservées aux pensions, etc.  1, record 7, French, - politique%20discr%C3%A9tionnaire

Record number: 7, Textual support number: 1 OBS

politique discrétionnaire : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 7, French, - politique%20discr%C3%A9tionnaire

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Política económica gubernamental ejercida a través de medidas que puede variar libremente: gasto público, política fiscal, controles de rentas, objetivos de crecimiento de la masa monetaria, etc. Por el contrario, existen partidas que la Administración no puede alterar: cantidad necesaria anual para servicio de la deuda o las prestaciones comprometidas por pensiones.  1, record 7, Spanish, - pol%C3%ADtica%20discrecional

Record number: 7, Textual support number: 1 OBS

política discrecional: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 7, Spanish, - pol%C3%ADtica%20discrecional

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

voluntary income policy : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 8, English, - voluntary%20income%20policy

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

politique contractuelle des revenus : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 8, French, - politique%20contractuelle%20des%20revenus

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An indicator of the annual monetary value of transfers from taxpayers to agricultural producers arising from policy measures based on overall farming income(or revenue), without constraints or conditions to produce specific commodities, or to use specific fixed or variable inputs.  2, record 9, English, - payment%20based%20on%20overall%20farming%20income

Record number: 9, Textual support number: 1 CONT

Payments based on overall farming income allow farmers to produce any agricultural commodity. However, by increasing overall farm receipts, they also influence farmers’ decisions to stay in the sector. As most of the programmes in this category are, in practice, region-specific in their basic conditions or implementation requirements, they are, as far as possible, allocated to the relevant commodities.  3, record 9, English, - payment%20based%20on%20overall%20farming%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les paiements au titre du revenu global de l'exploitation sont intégralement reçus et conservés par les exploitants puisque la condition de leur versement en compensation d'une perte de revenu est d'être exploitant agricole; cette perte de revenu est mesurée par l'écart entre le revenu global actuel d'exploitation et un niveau de revenu prédéterminé. Ainsi, les paiements compensent la différence de rémunération des ressources propres des exploitants après modification de leurs pratiques agricoles ou des conditions du marché ou naturelles. Chaque dollar versé au titre de ces paiements se traduit par un dollar de revenu supplémentaire, ce qui leur confère la plus grande efficacité de transfert de revenu aux exploitants agricoles et permet d'atteindre l'objectif de revenu.  2, record 9, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%27exploitation

Record number: 9, Textual support number: 1 OBS

paiement au titre du revenu global de l'exploitation : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 9, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%27exploitation

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Insurance that provides an income ... to the beneficiary to the end of a specified period from the inception of the insurance if the insured dies within that period.  1, record 11, English, - family%20income%20insurance

Record number: 11, Textual support number: 1 OBS

family maintenance insurance : similar to the(family income insurance) with the important exception that the period during which the income payments are to be made commences to run with the death of the insured rather than with the date of issue of the policy.  2, record 11, English, - family%20income%20insurance

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Actuarial liabilities: the present value of estimated policy benefits and costs less the present value of future premiums (with the elements being adjusted for provision for adverse deviations).  4, record 12, English, - actuarial%20liabilities

Record number: 12, Textual support number: 1 CONT

[Actuarial liabilities] are a measure of the amounts which, together with future premiums and investment income, will be required by the enterprise in order to discharge its obligations under insurance policy and annuity contracts and to pay expenses related to the administration of those policies and contracts.  4, record 12, English, - actuarial%20liabilities

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Provisions représentant la différence entre, d'une part, la valeur actualisée du coût estimatif des sinistres et des frais connexes et, d'autre part, la valeur actualisée des primes futures (après introduction, dans ces valeurs, d'ajustements tenant compte du risque de détérioration des résultats).  3, record 12, French, - provisions%20techniques

Record number: 12, Textual support number: 1 CONT

Les provisions techniques sont une mesure des montants dont l'entreprise devra disposer pour que, avec les primes futures et les revenus de placements futurs, elle puisse honorer les engagements qu'elle a pris dans le cadre de ses contrats d'assurance et de rentes et payer les frais d'administration relatifs à ces contrats.  3, record 12, French, - provisions%20techniques

Record number: 12, Textual support number: 2 CONT

Comme il existe nécessairement un décalage dans le temps entre l'encaissement des primes et le règlement des sinistres, les fonds correspondant à des sinistres à régler ultérieurement sont conservés sous forme de «provisions techniques» placées selon les prescriptions réglementaires.  4, record 12, French, - provisions%20techniques

Record number: 12, Textual support number: 1 OBS

[...] ce qu'on appelait autrefois, avec un caractère particulier, des réserves techniques, mais que l'on dénomme aujourd'hui [...] des provisions techniques: expression plus exacte, car les sommes ainsi mises de côté correspondent aux opérations d'assurances dont les sociétés doivent, dans un avenir plus ou moins proche, garantir la bonne exécution [...]  2, record 12, French, - provisions%20techniques

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Hicks-Hansen diagrams synthesize classical and depression poles.  1, record 13, English, - Hicks%2DHansen%20diagram

Record number: 13, Textual support number: 2 CONT

The Hicks-Hansen diagram not only succeeds in synthesizing fiscal and monetary policy, the theory of income determination and the theory of money; in addition it helps synthesize the monetarist and Keynesian theories of macroeconomics by providing a definite and general theory of the velocity of money.  1, record 13, English, - Hicks%2DHansen%20diagram

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

This paper provides estimates of the built-in flexibility, or revenue elasticity, of income and consumption taxes(GST and excise taxes) in New Zealand. It is important for the design of tax policy to be able to measure reliably the income elasticity of tax revenues both for a tax system and its component taxes.  1, record 14, English, - built%2Din%20flexibility

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

La flexibilité incorporée aux systèmes financiers répond aux besoins présents et futurs des entreprises de toutes tailles. Il est parfaitement possible de personnaliser le module Grand Livre afin de satisfaire vos exigences en utilisant les outils du système comme le générateur de rapports financiers qui produit un rapport rapide de toutes les activités financières.  3, record 14, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record number: 14, Textual support number: 1 OBS

La stabilisation automatique est un concept keynésien, parfois appelé «flexibilité incorporée» qui reflète la capacité des finances publiques à atténuer les conséquences des chocs sur l'activité.  2, record 14, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The Income Security Reform Initiative... will address five key areas :policy, demonstration projects, data capacity that serves the needs of First Nations and federal/provincial requirements, labour market and jobs, and linkages to other federal strategies.  1, record 15, English, - Income%20Security%20Reform%20Initiative

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Le projet de réforme de la sécurité du revenu... portera sur cinq secteurs clés : politique, projets pilotes, collecte de données répondant aux besoins des Premières nations, et aux exigences fédérales-provinciales, marché du travail et emplois, et liens avec d'autres stratégies fédérales.  1, record 15, French, - projet%20de%20r%C3%A9forme%20de%20la%20s%C3%A9curit%C3%A9%20du%20revenu

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 CONT

Término con que se designan los programas destinados a controlar los precios y los salarios [...] el objetivo es [...] controlar las espirales inflacionarias al establecer límites gubernamentales a los aumentos en los precios y los salarios que en cualquier período dado resultan permisibles. En todos los casos hasta ahora, estos intentos de controlar artificialmente los aumentos de precios y salarios han fallado. Lo que sucede en cada caso es que, una vez que los controles se aflojan o se eliminan, las fuerzas del mercado que fueron artificialmente encerradas, explotan y la situación resultante probablemente no es diferente de la que habría sido, si en el primer caso no se hubiera establecido esa política de precios e ingresos.  1, record 17, Spanish, - pol%C3%ADtica%20de%20precios%20e%20ingresos

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

If you surrender a policy with cash value, you get back the premiums you paid plus the earnings(if any), minus the cost of the insurance protection and any surrender charges(usually in the first 10-20 years). In addition, you must pay ordinary income tax on any cash value gains you receive; a tax that you had previously avoided because of the tax deferral afforded to the build-up of cash in permanent insurance policies.  3, record 18, English, - surrender

Record number: 18, Textual support number: 1 OBS

The operation by which a policyholder relinquishes his or her cash value life insurance policy is called a "surrender".  4, record 18, English, - surrender

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Autrement, le syndic de faillite (contrairement au créancier judiciaire ordinaire) «prend la place» de l'assuré et peut donc racheter la police quand elle est payable au patrimoine de l'assuré ou à un bénéficiaire qui n'est pas un membre de la famille, dans les circonstances où l'assuré lui-même pourrait le faire.  2, record 18, French, - racheter

Record number: 18, Textual support number: 1 OBS

L'opération par laquelle un assuré met fin à sa police d'assurance-vie avec valeur de rachat en vue d'obtenir une somme (la valeur de rachat) se nomme le «rachat».  3, record 18, French, - racheter

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Treasury Board of Canada Secretariat, Human Resources.  1, record 19, English, - Questions%20and%20Answers%20on%20the%20Treasury%20Board%20of%20Canada%20Secretariat%20Policy%20on%20Leave%20with%20Income%20Averaging

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada, Ressources humaines.  1, record 19, French, - Questions%20et%20r%C3%A9ponses%20sur%20la%20Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu%20du%20Secr%C3%A9tariat%20du%20Conseil%20du%20Tr%C3%A9sor%20du%20Canada

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.  3, record 20, English, - tax%20on%20income

Record number: 20, Textual support number: 1 CONT

At present, provincial personal income taxes in all provinces but Quebec are calculated as a percentage of basic federal tax(i. e. "tax on tax"). For the 2001 and subsequent tax years, the federal government has agreed to allow provinces to levy personal income tax directly on taxable income(i. e. "tax on income"). This will give provinces more policy flexibility.  4, record 20, English, - tax%20on%20income

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Méthode de calcul de l'impôt provincial des particuliers qui, comme point de départ, fait le parallèle entre le revenu imposable et le calcul fédéral.  2, record 20, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 20, Textual support number: 1 CONT

Dans le cadre de l'ICSR, les provinces et les territoires participants pourront fixer leur propre taux et tranche d'imposition, ajouter des suppléments aux crédits d'impôt non remboursables actuels tels que le montant personnel de base ou pour le conjoint, et introduire de nouveaux crédits d'impôt non remboursables.  2, record 20, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 20, Textual support number: 1 OBS

Impôt calculé sur le revenu : terme adopté par l'Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».  3, record 20, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Statistics Canada.  1, record 21, English, - Lifetime%20Income%20and%20Pension%20Policy%20Simulation%20Model

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Statistique Canada.  1, record 21, French, - mod%C3%A8le%20de%20simulation%20des%20politiques%20en%20mati%C3%A8re%20de%20revenu%20et%20de%20retraite

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Where a donee during his lifetime received from his spouse a gift in respect of which a deduction was allowed by virtue of paragraph 7(1)(b), or a gift that was exempt from tax under Part XII of the Income Tax Act by virtue of paragraphe 166(1)(e) thereof, made by his spouse by the creation of a trust or other settlement described therein, the property subject to the trust or other settlement at the time of the death of the donee(including any amount payable to the trustee of any such trust under any policy of insurance effected on the life of the donee) shall be deemed to be property passing on the death of the donee.  2, record 22, English, - property%20subject%20to%20the%20trust

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Des règles s'appliquent aux biens des fiducies, notamment aux placements non admissibles, à l'utilisation des fonds comme garantie pour un prêt, aux prêts aux employés et aux transferts à une valeur autre que la juste valeur marchande.  2, record 22, French, - biens%20des%20fiducies

Record number: 22, Textual support number: 1 OBS

Biens qui font l'objet de la fiducie.  3, record 22, French, - biens%20des%20fiducies

Record number: 22, Textual support number: 2 OBS

Biens des fiducies : terme habituellement utilisé au pluriel dans ce contexte.  4, record 22, French, - biens%20des%20fiducies

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Agriculture and Agri-Food Canada, Farm Income and Adaptation Policy.  1, record 23, English, - Economic%20Overview%20of%20Farm%20Incomes%20%3A%20Greenhouse%20and%20Nursery%20Farms

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Agriculture et Agroalimentaire Canada, Politique sur le revenu agricole et l'adaptation.  1, record 23, French, - Vue%20d%27ensemble%20des%20revenus%20agricoles%20%3A%20Serres%20et%20p%C3%A9pini%C3%A8res

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Agriculture and Agri-Food Canada, Farm Income and Adaptation Policy.  2, record 24, English, - Characteristics%20of%20Canada%26rsquo%3Bs%20Diverse%20Farm%20Sector

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Agriculture et Agroalimentaire Canada, Politique sur le revenu agricole et l'adaptation.  2, record 24, French, - Caract%C3%A9ristiques%20du%20secteur%20agricole%20diversifi%C3%A9%20du%20Canada

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Treasury Board of Canada Secretariat (TBS). This policy is effective as of February 1, 1999.  1, record 25, English, - Leave%20with%20Income%20Averaging%20Policy

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada (SCT). Cette politique entre en vigueur le 1er février 1999.  1, record 25, French, - Politique%20sur%20les%20cong%C3%A9s%20avec%20%C3%A9talement%20du%20revenu

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Because premiums are paid in advance, this income is earned over the term that the policy is in force; so that at any point in time during the term of the policy a portion of the premium "written" for that policy is "unearned". For this reason it is necessary for a company to set aside as a reserve that portion of all the premium in force that is unearned as an "Unearned Premium Reserve".  1, record 26, English, - unearned%20premium%20reserve

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Comme les primes sont payées d'avance, il s'ensuit que ce revenu de primes devient acquis graduellement durant tout le temps que la police est en vigueur. Ainsi, en tout temps durant la durée de cette police, une portion de la prime souscrite est non acquise. C'est la raison pour laquelle une compagnie doit établir une réserve pour la portion des primes en vigueur qui n'est pas encore acquise. Cette réserve s'appelle "réserve pour primes non acquises".  1, record 26, French, - r%C3%A9serve%20pour%20primes%20non%20acquises

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to or putting the tangible non-produced asset at the disposal of, another institutional unit; it consists of interest, the distributed income of corporations(i. e. dividends and withdrawals from income of quasi-corporations), reinvested earnings on direct foreign investment, property income attributed to insurance policy holders, and rent.  1, record 27, English, - property%20income

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Le revenu de la propriété se définit comme le revenu que doit recevoir le propriétaire d'un actif financier ou d'un actif corporel non produit en échange de la fourniture de fonds ou de la mise à disposition d'un actif corporel non produit à une autre entité institutionnelle; il comprend les intérêts, les revenus distribués des sociétés (c'est-à-dire les dividendes et les prélèvements sur les revenus des quasi-sociétés), les bénéfices réinvestis d'investissement direct étranger, les revenus de la propriété attribués aux assurés, et les loyers.  1, record 27, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Issued by the Farm Income and Adaptation Policy Directorate, Strategic Policy Branch, Agriculture and Agri-Food Canada, Ottawa, 2001, 67 pages.  2, record 28, English, - Profile%20of%20the%202000%20Farm%20Financial%20Survey

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Publié par la Direction des politiques sur le revenu agricole et l'adaptation, Direction générale des politiques stratégiques, Agriculture et Agroalimentaire Canada, Ottawa, 2001, 67 pages.  2, record 28, French, - Profil%20de%20l%27enqu%C3%AAte%20financi%C3%A8re%20sur%20les%20fermes%20de%202000

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A political and economic system in which the state owns all or a large proportion of the means of production, in which planning largely displaces market forces in the allocation of resources, and the reduction of great disparities between individuals in wealth and income is a major objective of social and economic policy. It is a system that has developed a wide range of forms in practice...  2, record 29, English, - socialism

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Système et régime répondant dans ses principes à [l']objectif [suivant :] l'organisation d'une société égalitaire, libérée des rapports d'exploitation entre les classes sociales et assurant la primauté de l'intérêt collectif sur les intérêts particuliers.  2, record 29, French, - socialisme

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

The theory of income determination... is a powerful tool. It helps us to understand the ups and downs of the business cycle. It helps us to understand how foreign lending(which is one part of total net investment) affects domestic employment and income. It helps us to understand how governmental fiscal policy can be used to fight inflation and unemployment.  2, record 30, English, - theory%20of%20income%20determination

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 DEF

Teoría que intenta explicar los determinantes del nivel de ingreso nacional en un punto determinado en el tiempo, y de los cambios en el ingreso nacional a través del tiempo.  1, record 30, Spanish, - teor%C3%ADa%20de%20la%20determinaci%C3%B3n%20del%20ingreso

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

Management and administration of third party commercial leases shall include : operating the facility in a business-like manner, in keeping with first-class standards for comparable retail space; marketing of retail spaces to maintain high occupancy rates; obtaining the highest possible net income for the asset with regard to the rental, lettings and operating policy of PWGSC [Public Works and Government Services Canada] ;...  2, record 32, English, - marketing%20of%20retail%20spaces

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... the purchase of a registered annuity policy or a registered retirement income fund for the purposes of the Income Tax Act...  1, record 33, English, - registered%20annuity%20policy

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

[....] l'achat d'un contrat de rente enregistrée ou d'un fonds enregistré de revenu de retraite pour l'application de la Loi de l'impôt sur le revenu [...]  1, record 33, French, - contrat%20de%20rente%20enregistr%C3%A9e

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Finance Canada, Tax Policy Branch, Business Income Tax Division.  2, record 34, English, - Technical%20Committee%20on%20Business%20Taxation

Record number: 34, Textual support number: 2 OBS

Independent panel of legal accounting and economics professionals with expertise in the taxation field. It was established following the 1996 federal budget to review Canada’s business taxation system with a view to promoting job creation and economic growth, facilitating compliance and administration, and enhancing fairness.  3, record 34, English, - Technical%20Committee%20on%20Business%20Taxation

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Finances Canada, Direction de la politique de l'impôt, Division de l'impôt des entreprises.  2, record 34, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record number: 34, Textual support number: 2 OBS

Instance indépendante qui regroupe des spécialistes de la fiscalité provenant des milieux du droit, de la comptabilité et des sciences économiques. Créé à la suite du Budget fédéral de 1996 afin d'examiner la fiscalité des entreprises au Canada dans le but de promouvoir la création d'emplois et la croissance économique, de faciliter l'observation et l'administration du régime fiscal, ainsi que de le rendre plus équitable.  3, record 34, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Agriculture Canada.  2, record 35, English, - Farm%20Income%20Policy%20and%20Programs%20Directorate

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Renseignement obtenu d'Agriculture et Agro-alimentaire Canada.  2, record 35, French, - Direction%20de%20la%20politique%20et%20des%20programmes%20de%20revenu%20agricole

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A policy which gives Canada Customs and Revenue Agency officials flexibility when dealing with income tax filers who have not met their obligations due to circumstances beyond their control.  2, record 36, English, - fairness%20policy

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Politique qui donne aux agents de l'Agence des douanes et du revenu du Canada toute la latitude dont ils ont besoin lorsqu'ils ont affaire à des contribuables qui ne se sont pas acquittés de leurs obligations en raison de circonstances indépendantes de leur volonté.  2, record 36, French, - politique%20d%27%C3%A9quit%C3%A9

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

Jane Allain, Law and Government Division. Ottawa, Library of Parliament, 1995. Series: Mini Review. Ottawa. HTML, number MR-130E.  1, record 37, English, - Income%20tax%20exemption%20for%20Status%20Indians%20%3A%20Revenue%20Canada%27s%20new%20policy

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Ottawa, Bibliothèque du Parlement, 1995. Collection : Mini-bulletin.  1, record 37, French, - Exemption%20d%27imp%C3%B4t%20sur%20le%20revenu%20visant%20les%20Indiens%20inscrits%20%3A%20la%20nouvelle%20politique%20de%20Revenu%20Canada

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Policy also encourages settlement by high-spending non-nationals able to invest in the economy. With this is mind, the top rate of income tax was cut from 45% to 40% in 1996. An economic citizenship scheme is also planned.  1, record 38, English, - economic%20citizenship%20scheme

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Programmes de petits pays (et de grands) qui veulent attirer des investisseurs en leur promettant une éventuelle citoyenneté.  1, record 38, French, - programme%20d%27attribution%20de%20la%20citoyennet%C3%A9%20selon%20des%20crit%C3%A8res%20%C3%A9conomiques

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

By Michael Dennis and Susan A. Fish, 1972, 27 pages.  1, record 39, English, - Low%20Income%20Housing%20%3A%20Programs%20in%20Search%20of%20a%20Policy%20%3A%20Summary%20and%20Recommendations

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Par Michael Dennis et Susan A. Fish, 1972, 32 pages.  1, record 39, French, - Le%20logement%20des%20bas%20salari%C3%A9s%20%3A%20programme%20%C3%A0%20la%20recherche%20d%27une%20politique%20%3A%20sommaire%20et%20recommandations

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

The Provincial Personal Income Tax Revenue Guarantee Program provides provinces with time to adjust to reductions in their revenues arising from changes in federal personal income tax policy.  1, record 40, English, - Provincial%20Personal%20Income%20Tax%20Revenue%20Guarantee%20Program

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Le Programme des paiements de garantie des recettes provinciales au titre de l'impôt sur le revenu des particuliers accorde aux provinces le temps de s'adapter aux baisses de recettes découlant de modifications de la politique fiscale fédérale.  1, record 40, French, - Programme%20des%20paiements%20de%20garantie%20des%20recettes%20provinciales%20au%20titre%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20des%20particuliers

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

Set of governmental actions of economic control aimed at influencing demand through salary controls, prices, property rent limits, profits that companies may distribute, etc. Income policy has proved to be an inefficient instrument of economic policy. It is usually accompanied by fiscal or monetary policy measures.  2, record 41, English, - income%20policy

Record number: 41, Textual support number: 1 OBS

income policy : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 41, English, - income%20policy

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Ensemble des actions gouvernementales de contrôle économique qui influence la demande en contrôlant les salaires, les prix, les plafonds dans la location d'immeubles, les bénéfices que peuvent partager les entreprises, etc. La politique de revenus s'est avérée assez inefficace en tant qu'instrument de politique économique. Elle est généralement accompagnée de mesures fiscales et monétaires.  2, record 41, French, - politique%20de%20revenus

Record number: 41, Textual support number: 1 OBS

politique de revenus : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 41, French, - politique%20de%20revenus

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 DEF

Conjunto de acciones gubernamentales de control económico que pretende influir la demanda mediante controles de salarios, precios, limitaciones en alquileres de inmuebles, beneficios que pueden repartir las empresas, etc. La política de rentas ha demostrado ser un instrumento bastante ineficaz de política económica. Suele ir acompañada de medidas de política fiscal y monetaria.  1, record 41, Spanish, - pol%C3%ADtica%20de%20rentas

Record number: 41, Textual support number: 1 OBS

política de rentas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 41, Spanish, - pol%C3%ADtica%20de%20rentas

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

Joint and survivorship option :Policy option that permits having the cash proceeds of an insurance contract being distributed only after the death of the final survivor of those listed in the policy. Frequently used as a retirement income in cases of man and wife.  1, record 42, English, - joint%20and%20survivorship%20option

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Rente réversible: Rente dont le versement est totalement ou partiellement reporté après le décès de l'assuré sur la tête du conjoint survivant ou de toute autre personne.  2, record 42, French, - option%20%C3%A0%20rente%20r%C3%A9versible

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Or safeguard benefit insurance policy. Provides income for dependants when the bread-winner dies before retirement age. May be arranged with a whole life assurance policy or an endowment assurance policy.  1, record 43, English, - income%20benefit%20insurance%20policy

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Toronto: Canadian Tax Foundation, 1987. 176 pages.  1, record 45, English, - Taxes%20on%20capital%20income%20in%20Canada%20%3A%20analysis%20and%20policy

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Renseignements obtenus de l'Association canadienne d'études fiscales.  1, record 45, French, - Taxes%20on%20capital%20income%20in%20Canada%3A%20analysis%20and%20policy

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Source(s) : ISP [Income Security Programs] Policy Directive.  1, record 46, English, - Medical%20Determination%20of%20Disability%20under%20the%20Canada%20Pension%20Plan

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Source(s) : Directive générale en matière de politique des PSR [Programmes de sécurité du revenu].  1, record 46, French, - %C3%89valuation%20m%C3%A9dicale%20de%20l%27invalidit%C3%A9%20en%20vertu%20du%20R%C3%A9gime%20de%20pensions%20du%20Canada

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  French

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Many books have been written on this subject of equilibrium income determination, and it is only in the last few decades that economists have learned how to separate truth and falsity of both extremes. The next 100 pages will deal with this important question, in its relation to... banking... policy.  2, record 48, English, - banking%20policy

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

Revenue Canada is responsible for administering Canadian tax policy, trade and border policies. It collects federal income tax; personal income tax on behalf of all provinces except Alberta, Ontario and Québec; the Goods and Services Tax(GST) in all provinces except Quebec; commodity taxes, alcohol and tobacco taxes at the border on behalf of certain provinces; employee and employer contributions under the Canada Pension Plan; and employee and employer premiums for Unemployment Insurance.  1, record 49, English, - border%20policy

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

Revenu Canada administre la politique fiscale, la politique commerciale et la politique de sécurité frontalière. Il perçoit l'impôt sur le revenu fédéral, l'impôt sur le revenu des sociétés au nom de toutes les provinces, sauf l'Alberta, l'Ontario et le Québec, la taxe sur les produits et services (TPS) dans toutes les provinces, sauf le Québec, les taxes à la consommation, les taxes à l'importation et les taxes d'accise, les taxes provinciales de vente et les taxes sur le tabac et l'alcool aux frontières pour certaines provinces, les cotisations que versent les employés et l'employeur au Régime de pensions du Canada, ainsi que les primes que versent les employés et l'employeur au titre de l'assurance-chômage.  1, record 49, French, - politique%20de%20s%C3%A9curit%C3%A9%20frontali%C3%A8re

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

Revenue Canada is responsible for administering Canadian tax policy, trade and border policies. It collects federal income tax; personal income tax on behalf of all provinces except Alberta, Ontario and Québec; the Goods and Services Tax(GST) in all provinces except Quebec; commodity taxes, alcohol and tobacco taxes at the border on behalf of certain provinces; employee and employer contributions under the Canada Pension Plan; and employee and employer premiums for Unemployment Insurance.  1, record 50, English, - alcohol%20and%20tobacco%20tax

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 CONT

Revenu Canada administre la politique fiscale, la politique commerciale et la politique de sécurité frontalière. Il perçoit l'impôt sur le revenu fédéral, l'impôt sur le revenu des sociétés au nom de toutes les provinces, sauf l'Alberta, l'Ontario et le Québec, la taxe sur les produits et services (TPS) dans toutes les provinces, sauf le Québec, les taxes à la consommation, les taxes à l'importation et les taxes d'accise, les taxes provinciales de vente et les taxes sur le tabac et l'alcool aux frontières pour certaines provinces, les cotisations que versent les employés et l'employeur au Régime de pensions du Canada, ainsi que les primes que versent les employés et l'employeur au titre de l'assurance-chômage.  1, record 50, French, - taxe%20sur%20le%20tabac%20et%20l%27alcool

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Direction du ministère du Développement des ressources humaines  1, record 51, French, - Programmes%20de%20la%20s%C3%A9curit%C3%A9%20du%20revenu%20%2D%20Politique%20et%20l%C3%A9gislation

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

of Agriculture Canada Farm Income Policy and Programs Directorate  1, record 52, English, - National%20Safety%20Net%20Consultation%20Committee

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

This is so, if no other reason than because a TIP [tax-based incomes policy] scheme levelled directly on employees, would jeopardize the existence of the self-assessment income tax system employed by Canada.  2, record 53, English, - taxbase%20income%20policy

Record 53,  Textual support,  French

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Renseignement obtenu à Agriculture et Agro-alimentaire Canada  1, record 54, French, - Politique%20de%20protection%20du%20revenu%20agricole

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  French

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  French

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 57, English, - dividend%20imputation

Record 57,  Textual support,  French

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 OBS

Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].  1, record 58, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9%20imput%C3%A9%20aux%20titulaires%20de%20polices%20d%27assurance

Record number: 58, Textual support number: 2 OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.  1, record 58, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9%20imput%C3%A9%20aux%20titulaires%20de%20polices%20d%27assurance

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  French

Record 59,  Textual support,  Spanish

Record 60,  Textual support,  French

Record 60,  Textual support,  Spanish

Record 61,  Textual support,  English

Record 61,  Textual support,  French

Record number: 61, Textual support number: 1 OBS

Renseignement obtenu de la section de traduction d'Emploi et Immigration (1981).  1, record 61, French, - Groupe%20d%27%C3%A9tude%20f%C3%A9d%C3%A9rale%20sur%20la%20politique%20de%20revenus%20de%20retraite

Record 61,  Textual support,  Spanish

Record 62,  Textual support,  English

Record number: 62, Textual support number: 1 OBS

Canada.  1, record 62, English, - Task%20Force%20on%20Retirement%20Income%20Policy

Record 62,  Textual support,  French

Record number: 62, Textual support number: 1 OBS

Canada.  1, record 62, French, - Groupe%20d%27%C3%A9tude%20sur%20la%20politique%20de%20revenu%20de%20retraite

Record 62,  Textual support,  Spanish

Record 63,  Textual support,  French

Record 63,  Textual support,  Spanish

Record 64,  Textual support,  French

Record 64,  Textual support,  Spanish

Record 65,  Textual support,  English

Record number: 65, Textual support number: 1 OBS

[governments and central banks] have the weapons of fiscal policy... and of monetary policy(open-market operations, discount-rate policy, legal reserve ratio policy) to shift the various schedules that determine national income and employment.  1, record 65, English, - legal%20reserve%20ratio%20policy