TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Employment income is taxed on a "gross receipt basis" which means that the taxpayer cannot deduct for tax purposes all the related costs he incurs in earning the income as a business does.  6, record 1, English, - employment%20income

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Safe income is equivalent to the tax-retained earnings of the dividend-paying corporation realized after 1971 and prior to the receipt of the dividend.  1, record 2, English, - tax%2Dretained%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le revenu sauf représente les bénéfices non distribués frappés d'impôt de la société qui verse le dividende et qui ont été réalisés après 1971 et avant le paiement du dividende.  2, record 2, French, - b%C3%A9n%C3%A9fice%20non%20distribu%C3%A9%20frapp%C3%A9%20d%27imp%C3%B4t

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Every official receipt issued by a registered organization shall contain a statement that it is an official receipt for income tax purposes and shall show clearly in such a manner that it cannot readily be altered... where the donation is a cash donation, the day on which or the year during which the donation was received...  3, record 3, English, - cash%20donation

Record number: 3, Textual support number: 2 CONT

Cash gifts generally include cheques, money orders, bank drafts, as well as cash. Donations made by debit card and by credit card are also considered cash gifts.  2, record 3, English, - cash%20donation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Tout reçu officiel délivré par une organisation enregistrée doit énoncer qu’il s’agit d’un reçu officiel aux fins de l’impôt sur le revenu et indiquer clairement, de façon à ce qu’ils ne puissent être modifiés facilement, les détails suivants [...] lorsque le don est un don en espèces, le jour ou l’année où le don a été reçu [...]  2, record 3, French, - don%20en%20esp%C3%A8ces

Record number: 3, Textual support number: 2 CONT

Les dons en espèces comprennent habituellement les chèques, les mandats bancaires, ainsi que l'argent comptant. Les dons faits par carte de débit et par carte de crédit sont aussi considérés comme des dons en espèces.  3, record 3, French, - don%20en%20esp%C3%A8ces

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Community Action Resource Centre(CARC) was incorporated in February 2004 as a result of a merger of the two local organizations that had existed since the 1980s [Community Information Centre for the City of York and Connect Information Post]. CARC[, ] a non-profit organization registered in Ontario[, ] has federal charitable status, and as such is permitted to provide a receipt for donations for income tax purposes.  4, record 4, English, - Community%20Action%20Resource%20Centre

Record number: 4, Textual support number: 2 OBS

The Community Action Resource Centre works to build the capacity of communities by mobilizing resources and providing supportive social services, for the empowerment of individuals and groups.  5, record 4, English, - Community%20Action%20Resource%20Centre

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Community Action Resource Centre (CARC) a été incorporé en février 2004 quand le Community Information Centre for the City of York a fusionné avec Connect Information Post.  4, record 4, French, - Community%20Action%20Resource%20Centre

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

An entity, organization or company that is in receipt of passive income... or holds passive assets.  2, record 5, English, - passive%20non%2Dfinancial%20foreign%20entity

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Entité, organisme ou société qui reçoit un revenu passif [...] ou détient des actifs hors exploitation.  2, record 5, French, - entit%C3%A9%20%C3%A9trang%C3%A8re%20non%20financi%C3%A8re%20passive

Record number: 5, Textual support number: 1 OBS

entité étrangère non financière passive; EENF passive : termes tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 5, French, - entit%C3%A9%20%C3%A9trang%C3%A8re%20non%20financi%C3%A8re%20passive

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, record 6, English, - lump%2Dsum%20social%20dividend

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

PWGSC-TPSGC 2022-1: code of a form used at Public Works and Government Services Canada.  1, record 7, English, - Official%20Receipt%20for%20Quebec%20Income%20Tax

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

PWGSC-TPSGC 2022-1 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada.  1, record 7, French, - Re%C3%A7u%20officiel%20aux%20fins%20de%20l%27imp%C3%B4t%20de%20Qu%C3%A9bec

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

DND 467: form code used by the Department of National Defence and the Canadian Forces.  2, record 8, English, - Official%20Receipt%20for%20Income%20Tax%20Purposes

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

DND 467 : code de formulaire utilisé par le ministère de la Défense nationale et les Forces canadiennes.  2, record 8, French, - Re%C3%A7u%20officiel%20pour%20fins%20d%27imp%C3%B4t

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Document écrit dans lequel une personne ou un organisme reconnaît avoir reçu une somme d'argent à titre de don ou de contribution.  2, record 9, French, - re%C3%A7u%20officiel

Record number: 9, Textual support number: 1 OBS

Lorsqu'un contribuable présente sa déclaration de revenus au fisc, il doit joindre un reçu officiel afin de pouvoir bénéficier d'une déduction fiscale.  2, record 9, French, - re%C3%A7u%20officiel

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

[The] "supplement equivalent" means, in respect of any month in a payment quarter, the amount of the supplement that would be payable for that month..., as the case may be, to a pensioner whose spouse or common-law partner is also a pensioner when both the pensioner and the spouse or common-law partner have no income in the base calendar year and both are in receipt of a full pension;...  1, record 10, English, - supplement%20equivalent

Record number: 10, Textual support number: 2 CONT

Supplement equivalent for the survivor.  1, record 10, English, - supplement%20equivalent

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Le montant du supplément à verser au pensionné [...], selon le cas, pour tout mois d'un trimestre de paiement, dans le cas où lui et son époux ou conjoint de fait n'ont pas eu de revenu au cours de l'année de référence et reçoivent tous deux la pleine pension.  1, record 10, French, - valeur%20du%20suppl%C3%A9ment

Record number: 10, Textual support number: 1 CONT

Valeur du supplément pour le survivant.  1, record 10, French, - valeur%20du%20suppl%C3%A9ment

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

If you used paper receipts(NOT the Electronic Financial Return version), you submitted a copy of every issued receipt valid for income tax purposes to the returning officer no later than one month after election day, along with unused copies, and those cancelled or voided, and the Record of Official Receipts(EC 20070).  1, record 11, English, - Record%20of%20Official%20Receipts

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Si vous avez utilisé les reçus en version papier et NON la version des Rapports financiers électroniques), vous avez remis au directeur du scrutin, au plus tard un mois après le jour d'élection, une copie de tout reçu valide délivré aux fins de l'impôt sur le revenu, avec les reçus non utilisés, annulés ou abîmés, et le Registre des reçus officiels (EC 20070).  1, record 11, French, - Registre%20de%20re%C3%A7us%20officiels

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The Commission had argued, in its submissions at the conclusion of the hearing on the substantive issues, that "Nancy Green is entitled to a ’gross up’ to take into account any adverse income tax consequences arising from her receipt of lump sum compensation...  2, record 12, English, - negative%20income%20tax%20consequences

Record number: 12, Textual support number: 1 OBS

negative income tax consequences; adverse income tax consequences: terms usually used in plural in this context.  2, record 12, English, - negative%20income%20tax%20consequences

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

La Commission avait soutenu que Nancy Green avait droit à une «indemnité majorée» afin de tenir compte des conséquences fiscales négatives qu'entraîne le fait de recevoir une somme forfaitaire [...]  2, record 12, French, - cons%C3%A9quences%20fiscales%20n%C3%A9gatives

Record number: 12, Textual support number: 1 OBS

conséquences fiscales négatives : terme habituellement utilisé au pluriel dans ce contexte.  3, record 12, French, - cons%C3%A9quences%20fiscales%20n%C3%A9gatives

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The Community Based Employability Projects(CBEP) is one of these additional programs and services administered by(ETS) Employment and Training Services Branch of Manitoba Advanced Education and Training. The purpose of CBEP is to assist persons with disabilities who are eligible for or in receipt of income assistance to enter or re-enter the labour market. CBEP assists non-profit community organizations to develop and deliver supported employment activities for these individuals, with an emphasis on employability skills development and work experience/job placements leading to employment.  1, record 13, English, - Community%20Based%20Employability%20Projects

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Les Projets communautaires d'amélioration de l'aptitude au travail font partie des programmes et services supplémentaires gérés par les (SEFP) Services d'éducation postsecondaires et Formation professionnelle Manitoba. L'objectif des Projets communautaires d'amélioration de l'aptitude au travail est d'aider les personnes handicapées qui peuvent bénéficier ou qui bénéficient de l'aide au revenu leur offrant un soutien pour intégrer ou réintégrer le marché du travail. Ces programmes aident les organismes communautaires sans but lucratif à élaborer et à offrir des activités d'emploi supervisées pour ces personnes, qui donnent priorité à l'amélioration des compétences relatives à l'employabilité, à l'expérience du travail et au placement menant à l'emploi. Les Projets communautaires d'amélioration de l'aptitude au travail fournissent des fonds pour les coûts approuvés associés à la prestation d'activités professionnelles avec soutien, y compris de salaires et des frais d'exploitation pour les employés.  1, record 13, French, - Projets%20communautaires%20d%27am%C3%A9lioration%20de%20l%27aptitude%20au%20travail

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, 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 14, English, - Elections%20Nova%20Scotia

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, 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 15, English, - negative%20expenditure

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The secondary distribution of income account shows how the balance of primary incomes of an institutional unit or sector is transformed into its disposable income by the receipt and payment of current transfers excluding social transfers in kind.  2, record 16, English, - secondary%20distribution%20of%20income%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Le compte de distribution secondaire du revenu montre comment le solde des revenus primaires d'une unité ou d'un secteur institutionnel est transformé en son revenu disponible par l'intermédiaire des transferts courants, à l'exclusion des transferts sociaux en nature, reçus et versés.  2, record 16, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record number: 16, Textual support number: 1 OBS

Source(s) : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].  3, record 16, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The secondary distribution of income account shows how the balance of primary incomes of an institutional unit or sector is transformed into its disposable income by the receipt and payment of current transfers excluding transfers in kind.  1, record 17, English, - secondary%20disribution%20of%20income%20account

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Le compte de distribution secondaire du revenu montre comment le solde des revenus primaires d'une unité ou d'un secteur institutionnel est transformé en son revenu disponible par l'intermédiaire des transferts courants, à l'exclusion des transferts sociaux an nature, reçus et versés.  1, record 17, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The redistribution of income in kind account shows how the disposable incomes of households, non-profit institutions serving households(NPISHs) and government units are transformed into their adjusted disposable income by the receipt and payment of social transfers in kind.  1, record 18, English, - redistribution%20of%20income%20in%20kind%20account

Record number: 18, Textual support number: 1 OBS

The redistribution of income in kind account shows a tertiary distribution of income through social transfers in kind. The purpose of the account is to give a more complete measure of household income and to facilitate international comparisons and comparisons over time when social and economic arrangements differ or change.  2, record 18, English, - redistribution%20of%20income%20in%20kind%20account

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Le compte de redistribution du revenu en nature montre comment le revenu disponible des ménages, des institutions sans but lucratif au service des ménages (ISBLSM) et des administrations publiques est transformé en leur revenu disponible ajusté par l'intermédiaire des transferts sociaux en nature, reçus et versés.  1, record 18, French, - compte%20de%20redistribution%20du%20revenu%20en%20nature

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The redistribution of income in kind account shows how the disposable incomes of households, non-profit institutions serving households(NPISHs) and government units are transformed into their adjusted disposable income by the receipt and payment of social transfers in kind.  1, record 19, English, - income%20in%20kind%20account

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

The Chairman of the Council may at the request of the Head of Institution, authorize drawings from the Reserve Fund to meet cash flow shortages caused by delays in the receipt of anticipated income or to make good losses caused by unfavorable movements in the exchange rate provided this is necessary to meet authorized expenditures.  1, record 20, English, - drawings

Record number: 20, Textual support number: 1 OBS

Terms used in the plural in this context.  3, record 20, English, - drawings

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

La loi prévoit la création d'un fonds du revenu consolidé, maintenant appelé «le Trésor». Ce fonds [...] s'inspire de celui créé en Grande-Bretagne en 1787, en vertu duquel il n'était plus nécessaire de faire concorder une dépense donnée avec certaines recettes. On peut donc considérer les recettes et les dépenses comme des dépôts et des retraits faits à même cette caisse centrale.  1, record 20, French, - retraits

Record number: 20, Textual support number: 1 OBS

Termes utilisés au pluriel dans ce contexte.  3, record 20, French, - retraits

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Adjusting for these factors, the revenue-to-GDP ratio falls from 17. 6 per cent in 1992-93 to 17. 2 per cent in 1993-94. This decline primarily reflects the impact of the higher payment of personal income tax refunds and receipt of lower taxes owing on filing in 1993-94 pertaining to the 1992 taxation year-a year in which personal income tax payable declined due to slow growth in incomes and the impact of an indexation factor for the personal income tax system(2. 8 per cent) which was more than double the growth in income per taxfiler.  2, record 21, English, - revenue%2Dto%2DGDP%20ratio

Record number: 21, Textual support number: 1 OBS

GDP: gross domestic product.  3, record 21, English, - revenue%2Dto%2DGDP%20ratio

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Lorsqu'on élimine l'incidence de ces facteurs, le ratio des recettes au PIB passe de 17.6 pour cent en 1992-93 à 17.2 pour cent en 1993-94. Ce fléchissement est dû principalement à l'effet des remboursements plus élevés d'impôt aux particuliers et à la diminution des impôts dus au moment de la production, en 1993-94, des déclarations de revenu relatives à l'année d'imposition 1992 - année au cours de laquelle les impôts dus par les particuliers ont baissé à cause de la croissance anémique des revenus et de l'incidence d'un facteur d'indexation du régime fiscal des particuliers (2.8 pour cent) plus de deux fois plus élevé que la croissance des revenus par déclarant.  3, record 21, French, - ratio%20recettes%2DPIB

Record number: 21, Textual support number: 1 OBS

PIB : produit intérieur brut.  1, record 21, French, - ratio%20recettes%2DPIB

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

In Nova Scotia, senior citizens who own and reside in their own homes and who are in receipt of either GIS(Guaranteed Income Supplement) or SPA(Spouse's Allowance) benefits may apply for assistance in paying their municipal residential property taxes. This non-taxable rebate amounts to 50% of the net property taxes paid in the previous year.  1, record 22, English, - non%2Dtaxable%20rebate

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

En Nouvelle-Écosse, les personnes âgées qui sont propriétaires de leur logement, qui y résident et qui bénéficient du Supplément de revenu garanti ou l'Allocation au conjoint peuvent, sur demande, recevoir de l'aide pour payer l'impôt foncier municipal sur leur résidence, ce remboursement s'élève à 50 p. 100 de l'impôt net payé l'année précédente.  1, record 22, French, - remboursement%20non%20imposable

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

There are two rates for GIS(Guaranteed Income Supplement). One applies to single pensioners(which includes widowed, divorced or separated persons as well as individuals who have never married and also to married pensioners whose spouses are not in receipt of either the basic OAS(Old Age Security) pension or SPA(Spouse's Allowance).  1, record 23, English, - single%20pensioner

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Il existe deux taux du Supplément de revenu garanti. Le premier vise les pensionnés seuls, soit veufs, divorcés, séparés ou célibataires, ainsi que les pensionnés mariés dont les conjoints ne sont admissibles ni à la Sécurité de la vieillesse, ni à l'Allocation au conjoint.  1, record 23, French, - pensionn%C3%A9%20seul

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

There are two rates for GIS(Guaranteed Income Supplement). One applies to single pensioners(which includes widowed, divorced or separated persons as well as individuals who have never married and also to married pensioners whose spouses are not in receipt of either the basic OAS(Old Age Security) pension or SPA(Spouse's Allowance).  1, record 24, English, - married%20pensioner

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Il existe deux taux du Supplément de revenu garanti. Le premier vise les pensionnés seuls, soit veufs, divorcés, séparés ou célibataires, ainsi que les pensionnés mariés dont les conjoints ne sont admissibles ni à la Sécurité de la vieillesse, ni à l'Allocation au conjoint.  1, record 24, French, - pensionn%C3%A9%20mari%C3%A9

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

The relatively large receipt of the fee income during fiscals 1993-94 and 1994-95 is the result of a significant increase in BIL lending during these two years concurrent with a doubling in the one-time up front loan registration fees from 1% to 2%. A considerable increase in claims for loss that must likely be paid by the government to lenders, particularly during the 3rd, 4th and 5th years following fiscals 1993-94 and 1994-95, is anticipated and will not be fully offset by revenues.  1, record 25, English, - BIL%20lending

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Les recettes relativement importantes provenant des droits, enregistrées durant les exercices 1993-94 et 1994-95, s'expliquent par l'augmentation notable du nombre de PAE consentis pendant ces deux exercices et la hausse du droit d'enregistrement ponctuel des prêts, qui est passé de 1 à 2 %. L'accroissement considérable prévu des réclamations pour pertes que l'État devrait payer aux prêteurs, particulièrement durant les 3e, 4e et 5e années suivant les exercices 1993-94 et 1994-95, ne sera pas entièrement contrebalancé par les recettes.  1, record 25, French, - PAE%20consentis

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

The relatively large receipt of the fee income during fiscals 1993-94 and 1994-95 is the result of a significant increase in(Business Improvement Loan) BIL lending during these two years concurrent with a doubling in the one-time up front loan registration fees from 1% to 2%. A considerable increase in claims for loss that must likely be paid by the government to lenders, particularly during the 3rd, 4th and 5th years following fiscals 1993-94 and 1994-95, is anticipated and will not be fully offset by revenues.  1, record 26, English, - claim%20for%20loss

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Les recettes relativement importantes provenant des droits, enregistrées durant les exercices 1993-94 et 1994-95, s'expliquent par l'augmentation notable du nombre de PAE (prêts destinés à l'amélioration d'entreprise) consentis pendant ces deux exercices et la hausse du droit d'enregistrement ponctuel des prêts, qui est passé de 1 à 2 %. L'accroissement considérable prévu des réclamations pour pertes que l'État devrait payer aux prêteurs, particulièrement durant les 3e, 4e et 5e années suivant les exercices 1993-94 et 1994-95, ne sera pas entièrement contrebalancé par les recettes.  1, record 26, French, - r%C3%A9clamation%20pour%20pertes

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The relatively large receipt of the fee income during fiscals 1993-94 and 1994-95 is the result of a significant increase in(Business Improvement Loan) BIL lending during these two years concurrent with a doubling in the one-time up front loan registration fees from 1% to 2%. A considerable increase in claims for loss that must likely be paid by the government to lenders, particularly during the 3rd, 4th and 5th years following fiscals 1993-94 and 1994-95, is anticipated and will not be fully offset by revenues.  1, record 27, English, - loan%20registration%20fee

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Les recettes relativement importantes provenant des droits, enregistrées durant les exercices 1993-94 et 1994-95, s'expliquent par l'augmentation notable du nombre de PAE (prêts destinés à l'amélioration d'entreprise) consentis pendant ces deux exercices et la hausse du droit d'enregistrement ponctuel des prêts, qui est passé de 1 à 2 %. L'accroissement considérable prévu des réclamations pour pertes que l'État devrait payer aux prêteurs, particulièrement durant les 3e, 4e et 5e années suivant les exercices 1993-94 et 1994-95, ne sera pas entièrement contrebalancé par les recettes.  1, record 27, French, - droit%20d%27enregistrement%20des%20pr%C3%AAts

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The principle of the "beneficial receipt" is a part of the concept of income as developed by the courts. It is the principle by which revenue is attributed to the person who is beneficially entitled to it because he earned it.  1, record 28, English, - beneficial%20receipt

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

The jurisprudence on the characterization of payments received for breach or cancellation of contracts as capital or income receipts is voluminous.  1, record 29, English, - income%20receipt

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

... significant changes in tax liability can be achieved by timing the receipt of preference income in years when sufficient regular income tax is payable to offset the alternative minimum tax liability.  1, record 30, English, - preference%20income

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

It is clear from the above that there are two main motives for holding money :(1) for the convenience of ordinary transactions needed at each level of income, and(2) to fill a prudent precautionary need arising from the uncertainties of safety and return from other forms of wealth, and the uncertainties of timing of expense outpayments and receipt inpayments.  1, record 31, English, - receipt%20inpayment

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish