TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

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

Record number: 1, Textual support number: 1 OBS

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

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

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

Record number: 1, Textual support number: 1 OBS

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

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The Canada Recovery Benefit(CRB) gives income support to employed and self-employed individuals who are directly affected by COVID-19 and are not entitled to Employment Insurance(EI) benefits. The CRB is administered by the Canada Revenue Agency(CRA).  3, record 2, English, - Canada%20Recovery%20Benefit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

La Prestation canadienne de la relance économique (PCRE) fournit une aide financière aux salariés et aux travailleurs indépendants canadiens qui sont directement touchés par la COVID-19 et qui n'ont pas droit aux prestations d'assurance-emploi. La PCRE est administrée par l'Agence du revenu du Canada (ARC).  3, record 2, French, - Prestation%20canadienne%20de%20la%20relance%20%C3%A9conomique

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Through the use of statistical sampling techniques, management developed an audit program which has resulted in a 29 per cent increase in income recovery per audit hour...  1, record 3, English, - income%20recovery

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Grâce à l'utilisation de techniques d'échantillonnage, la direction a mis sur pied un programme de vérification qui a permis d'accroître de 29 pour cent le recouvrement de recettes par heure de vérification [...]  1, record 3, French, - recouvrement%20de%20recettes

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The period over which improvements to real estate contribute to the value of the property. This establishes the capital recovery period for improvements in the traditional residual technique of income capitalization. It is also used in the estimation of accrued depreciation(diminished utility) in the Cost Approach to value estimation.  2, record 4, English, - economic%20life

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Période de temps au cours de laquelle il est raisonnablement possible de prévoir qu'une construction neuve demeurera concurrente sur le marché compte tenu de l'utilisation qui lui a été assignée.  2, record 4, French, - vie%20%C3%A9conomique

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

OAS payments will be calculated and paid out net of the high-income recovery amounts, based on income reported on the previous year's tax return.  2, record 5, English, - net%20of

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les prestations de SV seront calculées, déduction faite des montants récupérés auprès des personnes à revenu élevé, d'après le revenu déclaré dans la déclaration de revenus de l'année précédente.  4, record 5, French, - apr%C3%A8s%20d%C3%A9duction%20de

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The April 1989 budget introduced a provision to ensure the recovery of OAS(Old Age Security) payments from higher-income Canadians at a rate of 15% of individual net income exceeding $53, 215(1992 tax year).  1, record 6, English, - higher%2Dincome

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le budget fédéral d'avril 1989 a instauré une disposition visant à assurer le recouvrement des paiements de la SV (Sécurité de la vieillesse) des Canadiens à revenu plus élevé à un taux de 15 p. 100 du revenu net individuel dépassant 53 215 $ (pour l'année d'imposition 1992).  1, record 6, French, - %C3%A0%20revenu%20plus%20%C3%A9lev%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In the case of Fisheries and Oceans, income replacement payments under the Northern Cod Adjustment and Recovery Program(NCARP) are decreasing by $170 million(from $204 million to $34 million), reflecting the termination of this two-year program in May 1994.  1, record 7, English, - income%20replacement%20payment

Record number: 7, Textual support number: 2 CONT

Eligible individuals receive bi-weekly income replacement payments based on their weekly average unemployment insurance benefits over the past three calendar years, subject to a minimum of $225 per week and a maximum of $406 per week. If their unemployment insurance benefits are less than they would receive from income replacement benefits under NCARP, these individuals receive a supplement to cover the difference.  2, record 7, English, - income%20replacement%20payment

Record number: 7, Textual support number: 1 OBS

The second example was found in Part III of the Estimates, 1994-95, Department of Fisheries and Oceans  2, record 7, English, - income%20replacement%20payment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Dans le cas de Pêches et Océans, les paiements versés au titre des allocations de remplacement de revenu en vertu du Programme d'adaptation et de redressement de la pêche de la morue du Nord (PARPMN), accusent une diminution de 170 millions de dollars [...]  1, record 7, French, - allocation%20de%20remplacement%20de%20revenu

Record number: 7, Textual support number: 1 OBS

prestation de remplacement du revenu : équivalent relevé dans la Partie III du Budget des dépenses de 1994-1995, ministère des Pêches et Océans.  2, record 7, French, - allocation%20de%20remplacement%20de%20revenu

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

OAS payments will be calculated and paid out net of the high-income recovery amounts, based on income reported on the previous year's tax return.  1, record 8, English, - high%2Dincome%20recovery%20amount

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les prestations de SV seront calculées, déduction faite des montants récupérés auprès des personnes à revenu élevé, d'après le revenu déclaré dans la déclaration de revenus de l'année précédente.  1, record 8, French, - montant%20r%C3%A9cup%C3%A9r%C3%A9%20aupr%C3%A8s%20des%20personnes%20%C3%A0%20revenu%20%C3%A9lev%C3%A9

Record 8,  Textual support,  Spanish