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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Forward averaging permits a taxpayer to spread certain types of income over a number of future years.  2, record 1, English, - forward%20averaging

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 110.4.  4, record 1, English, - forward%20averaging

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dispositions des lois fiscales permettant au contribuable d'étaler certains revenus sur un certain nombre d'années d'imposition ultérieures.  1, record 1, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes

Record number: 1, Textual support number: 1 OBS

Étalement du revenu est le terme utilisé dans la Loi de l'impôt sur le revenu, article 110.4.  3, record 1, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

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

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

éventail 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 2, French, - %C3%A9ventail%20des%20revenus

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

"The risk of being audited by the Income Tax Assessor is spread throughout the Membership. "  3, record 3, English, - Income%20Tax%20Assessor

Record number: 3, Textual support number: 2 OBS

The Income Tax Assessor was of the view that this distribution was a "dividend" as defined in section 2 of the Ordinance and as such was taxable in the hands of the recipient ...  4, record 3, English, - Income%20Tax%20Assessor

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Traduction réalisée par le Service de traduction du ministère du Revenu national.  3, record 3, French, - directeur%20en%20charge%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

This measure applies to employees in all departments interested in continuous leave without pay from work of up to three months. Employees would be able to take a leave without pay of up to three months, and have their reduced income spread out over the year so they continue to receive a cheque while on leave. Although their pay would be reduced, their pension and benefits coverage would still be based on their full-time salary.  3, record 4, English, - leave%20with%20income%20averaging

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Cette mesure s'applique aux employés de tous les ministères qui sont intéressés à prendre un congé continu sans solde de trois mois au maximum. Leur réduction de salaire serait étalonnée sur l'année, de façon à ce qu'ils puissent toucher un salaire pendant leur congé. Quoique leur paye serait réduite, ils continueraient de bénéficier des régimes de pension et d'assurance en fonction de leur salaire à plein temps.  3, record 4, French, - cong%C3%A9%20avec%20%C3%A9talement%20du%20revenu

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A partner of a firm who takes no active part in its operations. Nevertheless he will still share in the profits of the business and be liable for its debts. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 5, English, - sleeping%20partner

Record number: 5, Textual support number: 1 CONT

Silent partners are sometimes used to spread business profits among different members of a family in order to minimize income tax liability.  3, record 5, English, - sleeping%20partner

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Associé qui ne participe pas activement aux affaires de la société.  1, record 5, French, - associ%C3%A9%20passif

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The building of houses on vacant lots in already developed or built-up areas of a city.  2, record 6, English, - in%2Dfill%20housing

Record number: 6, Textual support number: 1 CONT

La grange : In-Fill Housing Program. A group of La Grange residents, in cooperation with the Village and several local lending institutions, set up this program to help moderate and low income families build houses on vacant lots on the East side. With funds from a Community Development Block Grant, the Village purchased the vacant lots and provided down payment and legal assistance. The new houses have stopped the spread of blight on the East side and brought once-vacant lots back onto the tax rolls.  1, record 6, English, - in%2Dfill%20housing

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Sauvons Montréal, qui distribue annuellement les prix d'excellence en architecture à Montréal, a salué d'une mention honorable cette insertion d'immeubles, signés Mario Biocca, dans la trame de la rue Sainte-Famille.  1, record 6, French, - insertion%20d%27immeubles

Record number: 6, Textual support number: 1 OBS

Strictement parlant, on devrait préciser qu'il s'agit d'immeubles d'habitation.  2, record 6, French, - insertion%20d%27immeubles

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year.  2, record 7, English, - averaging

Record number: 7, Textual support number: 1 OBS

"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years.  2, record 7, English, - averaging

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années.  1, record 7, French, - %C3%A9talement

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Net interest income is the product of : 1) the net interest margin or average spread between the yield on assets and the cost of liabilities...  1, record 8, English, - net%20interest%20margin

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Deux facteurs influent sur le revenu net d'intérêts : la marge nette sur les intérêts, ou écart moyen, entre ce que nous rapporte notre actif et ce que nous coûte notre passif [...]  2, record 8, French, - marge%20nette%20sur%20les%20int%C3%A9r%C3%AAts

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

The Lorenz diagram is a convenient device for measuring the spreads or inequalities of income distribution. It shows what percentage of total income goes to the poorest 1 per cent of the population, to the poorest 10 per cent, to the poorest 95 per cent, and so forth.  1, record 9, English, - spread%20of%20income%20distribution

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The Lorenz diagram is a convenient device for measuring the spread or inequalities of income distribution.  1, record 10, English, - inequality%20of%20income%20distribution

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish