TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... pro rata portion... means the amount determined by the formula A x B/C where A is the mutual fund corporation's [taxable Canadian property(TCP) ] gains balance... B is the amount received in respect of the dividend by the shareholder, and C is the total amount of the dividend [as described in subsection 5. 1(6) of the Income Tax Act].  1, record 1, English, - pro%20rata%20portion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

S'agissant de la partie proportionnelle, [...] le montant obtenu par la formule suivante : A x B/C où A représente le solde des gains provenant de [biens canadiens imposables (BCI)] de la société [...] B la somme que l'actionnaire a reçue au titre du dividende [et] C le montant total du dividende [tel que décrit au paragraphe 5.1(6) de la Loi de l'impôt sur le revenu].  1, record 1, French, - partie%20proportionnelle

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Source of "designated amount" :Income Tax Act, S. 104(21. 2).  3, record 2, English, - designated%20amount

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Montant attribué. Source : Loi de l'impôt sur le revenu, art. 104(21.2).  3, record 2, French, - montant%20attribu%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Source :Income Tax Act, S. 146. 3(1)(f).  3, record 3, English, - retirement%20income%20fund

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Source: Income Tax Act, S. 146.3(1)(f).  3, record 3, French, - fonds%20de%20revenu%20de%20retraite

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Source :Income Tax Act, s. 136(2).  2, record 4, English, - cooperative%20corporation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994.  1, record 4, French, - soci%C3%A9t%C3%A9%20coop%C3%A9rative

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The general prescribed rate used to determine the taxable benefit relating to the personal portion of automobile operating expenses paid by employers will remain at 14 cents per kilometre.  2, record 5, English, - prescribed%20rate

Record number: 5, Textual support number: 1 OBS

Source :Income Tax Act, section 80. 4(7)(b).  3, record 5, English, - prescribed%20rate

Record number: 5, Textual support number: 1 PHR

General prescribed rate.  2, record 5, English, - prescribed%20rate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le taux prescrit général servant à déterminer la valeur de l'avantage imposable qu'un employé reçoit à titre de la partie personnelle des frais de fonctionnement d'une automobile payés par l'employeur sur un véhicule fourni par ce dernier demeurera à 14 cents le kilomètre.  3, record 5, French, - taux%20prescrit

Record number: 5, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 80.4(7)(b).  4, record 5, French, - taux%20prescrit

Record number: 5, Textual support number: 1 PHR

Taux prescrit général.  3, record 5, French, - taux%20prescrit

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Source :Income Tax Act, S. 125.  2, record 6, English, - non%2Dqualifying%20business%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 125.  3, record 6, French, - revenu%20d%27entreprise%20non%20admissible

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Source :Income Tax Act, S. 15. 1(3)(f).  2, record 7, English, - specified%20property

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 15.1(3)(f).  2, record 7, French, - bien%20d%C3%A9sign%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A joint election can be made between a vendor and an agent when a vendor is required to collect tax, but would prefer the agent to do so. By making this joint election, the agent becomes responsible for collecting, reporting, and remitting the tax on the supply of taxable goods or services made by the vendor.  3, record 8, English, - joint%20election

Record number: 8, Textual support number: 1 OBS

Source :Income Tax Act, S. 66. 7(8)(c).  2, record 8, English, - joint%20election

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Un vendeur et un mandataire peuvent faire un choix conjoint quand un vendeur doit percevoir la taxe, mais qu'il préfère que ce soit le mandataire qui la perçoive. En faisant ce choix conjoint, le mandataire doit percevoir, déclarer et verser la taxe sur la fourniture des produits et services taxables faite par le vendeur.  2, record 8, French, - choix%20conjoint

Record number: 8, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 66.7(8)(c).  3, record 8, French, - choix%20conjoint

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Source :Income Tax Act, S. 85. 1.  3, record 9, English, - share%20for%20share%20exchange

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 85.1.  2, record 9, French, - %C3%A9change%20d%27actions

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A related person is someone connected by a blood relationship, marriage or common-law partnership, or adoption, such as your [child] or your spouse[’s] or common-law partner’s child, brother, sister, brother-in-law, or sister-in-law. However, nieces, nephews, aunts, and uncles are not considered related persons.  2, record 10, English, - related%20person

Record number: 10, Textual support number: 1 OBS

Source :Income Tax Act, S. 251(2).  3, record 10, English, - related%20person

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Par personne liée, on entend votre enfant ou l'enfant de votre époux ou conjoint de fait (y compris un enfant adoptif), un frère, une sœur, un beau-frère ou une belle-sœur. Cela ne comprend pas un neveu, une nièce, une tante ou un oncle.  2, record 10, French, - personne%20li%C3%A9e

Record number: 10, Textual support number: 1 OBS

Source : Projet de Loi C-59, 1985, Loi concernant les douanes et Loi de l'impôt sur le revenu, art. 25(2).  3, record 10, French, - personne%20li%C3%A9e

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Source :Income Tax Act, S. 231. 2(3).  3, record 11, English, - information%20on%20oath

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 231.2(3).  3, record 11, French, - d%C3%A9nonciation%20faite%20sous%20serment

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

(of a trust)  2, record 12, English, - non%2Dqualified%20investment

Record number: 12, Textual support number: 2 OBS

Source :Income Tax Act, S. 204(d).  3, record 12, English, - non%2Dqualified%20investment

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 204(d).  2, record 12, French, - placement%20non%20admissible

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A registered investment is an investment vehicle pre-approved by the CRA [Canada Revenue Agency] based on a submission by investment professionals to set up a trust or corporation, units or shares of which are marketed to deferred income plans such as deferred profit sharing plans and registered retirement savings plans.  2, record 13, English, - registered%20investment

Record number: 13, Textual support number: 1 OBS

Source :Income Tax Act, S. 204. 4(1).  3, record 13, English, - registered%20investment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Un placement enregistré est un instrument de placement approuvé au préalable par l'Agence du revenu du Canada qui est demandé par des experts en placements et visant à établir une fiducie ou une société dont les unités ou les actions sont mises en marché pour les régimes de revenu différé tels que les régimes de participation différée aux bénéfices et les régimes enregistrés d'épargne-retraite.  2, record 13, French, - placement%20enregistr%C3%A9

Record number: 13, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 204.4(1).  3, record 13, French, - placement%20enregistr%C3%A9

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Qualified farm property - is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes: a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas.  2, record 14, English, - qualified%20farm%20property

Record number: 14, Textual support number: 1 OBS

Source :Income Tax Act, S. 146(5. 4)(a).  3, record 14, English, - qualified%20farm%20property

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs.  2, record 14, French, - bien%20agricole%20admissible

Record number: 14, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a).  3, record 14, French, - bien%20agricole%20admissible

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Subsection 94. 1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property(OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity(other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, record 15, English, - offshore%20investment%20fund%20property

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Source :Income Tax Act, S. 248(1).  2, record 16, English, - allowable%20business%20investment%20loss

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 248 (1).  2, record 16, French, - perte%20d%C3%A9ductible%20au%20titre%20d%27un%20placement%20d%27entreprise

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

The Income Tax Act is the main Canadian federal law that sets out the rules regarding the taxation of Canadians’ income.  3, record 17, English, - Income%20Tax%20Act

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

La Loi de l'impôt sur le revenu est la loi fédérale canadienne principale qui établit les règles concernant l'imposition du revenu des Canadiens.  3, record 17, French, - Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The act of computing the tax due(Source :Income Tax Act, S. 248(1)).  3, record 18, English, - assessment%20of%20tax

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Cotisation; cotisation fiscale. Source : Loi de l'impôt sur le revenu, art. 248(1).  3, record 18, French, - cotisation

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Serie de actos que dentro del procedimiento de gestión tributaria concretan una obligación líquida y exigible a cargo del administrado.  1, record 18, Spanish, - liquidaci%C3%B3n%20tributaria

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

A preferred share that has the legal form of an equity security but some attributes of a debt security, e.g., a stipulated maturity or conditions for redemption that are not solely within the control of the issuer.  2, record 19, English, - term%20preferred%20share

Record number: 19, Textual support number: 1 CONT

... it is essential to amend the Income Tax Act to change the treatment of income debentures and term preferred shares. These securities are currently treated as equities for tax purposes.  3, record 19, English, - term%20preferred%20share

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Action privilégiée qui, juridiquement, confère à son porteur un titre de participation, mais qui, pour la société émettrice, possède certaines caractéristiques propres à un titre d'emprunt (échéance précise et taux de rendement fixe) ou dont les conditions de remboursement ou de rachat ne sont pas uniquement du ressort de la société émettrice.  2, record 19, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Qualified donee - generally includes: a registered Canadian charity; a registered Canadian amateur athletic association; a Canadian tax-exempt housing corporation that only provides low-cost housing for seniors; a municipality in Canada or, under proposed legislation, for gifts made after May 8, 2000, a municipal or public body performing a function of government in Canada; the United Nations and its related agencies; a prescribed university outside Canada; a charitable organization outside Canada to which the Government of Canada has made a donation in 2004 or 2005; and the Government of Canada, a province, or a territory.  2, record 20, English, - qualified%20donee

Record number: 20, Textual support number: 1 OBS

Source :Income Tax Act, S. 149. 1(1)(h).  3, record 20, English, - qualified%20donee

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Un donataire reconnu peut être généralement : un organisme canadien de bienfaisance enregistré; une association canadienne enregistrée de sport amateur; un organisme canadien exonéré d'impôt qui fournit exclusivement des logements à prix modique aux personnes âgées; une municipalité du Canada ou, selon une modification proposée, pour les dons faits après le 8 mai 2000, un organisme municipal ou public remplissant une fonction gouvernementale au Canada; l'Organisation des Nations Unies ou une institution qui lui est reliée; une université à l'étranger qui est visée par règlement; une œuvre de bienfaisance à l'étranger à laquelle le gouvernement du Canada a fait des dons en 2004 ou en 2005; le gouvernement du Canada, une province ou un territoire.  2, record 20, French, - donataire%20reconnu

Record number: 20, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 149.1(1)(h).  3, record 20, French, - donataire%20reconnu

Record number: 20, Textual support number: 2 OBS

donataire : mot masculin ou féminin.  3, record 20, French, - donataire%20reconnu

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Source for charitable gift :Income Tax Act, S. 110(1)(a).  3, record 21, English, - charitable%20donation

Record number: 21, Textual support number: 2 OBS

charitable donation: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 21, English, - charitable%20donation

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Source pour «don de bienfaisance» : Loi de l'impôt sur le revenu, article 110.1.  3, record 21, French, - don%20de%20bienfaisance

Record number: 21, Textual support number: 2 OBS

don de bienfaisance : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 21, French, - don%20de%20bienfaisance

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Forward averaging permits a taxpayer to spread certain types of income over a number of future years.  2, record 22, English, - forward%20averaging

Record number: 22, Textual support number: 1 OBS

Source :Income Tax Act, S. 110. 4.  4, record 22, English, - forward%20averaging

Record 22,  Textual support,  French

Record number: 22, 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 22, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes

Record number: 22, 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 22, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Source :Income Tax Act, S. 132.  2, record 23, English, - mutual%20fund%20trust

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Fiducie d'investissement à participation unitaire et bénéficiant de certains avantages fiscaux.  2, record 23, French, - fiducie%20de%20fonds%20commun%20de%20placement

Record number: 23, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu article 132.  3, record 23, French, - fiducie%20de%20fonds%20commun%20de%20placement

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Source :Income Tax Act, S. 138. 1(1)(a).  2, record 24, English, - related%20segregated%20fund%20trust

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 138.1(1)(a).  2, record 24, French, - fiducie%20cr%C3%A9%C3%A9e%20%C3%A0%20l%27%C3%A9gard%20du%20fonds%20r%C3%A9serv%C3%A9

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

... report a capital gain on the disposition of property that includes land and a building ...  2, record 25, English, - disposition%20of%20property

Record number: 25, Textual support number: 1 OBS

Source :Income Tax Act, S. 13(6)(c) ;190(2).  3, record 25, English, - disposition%20of%20property

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

[...] comment déclarer une disposition de biens immeubles qui comprend un terrain et un bâtiment [...]  3, record 25, French, - disposition%20de%20biens

Record number: 25, Textual support number: 1 OBS

Pour les textes à caractère non fiscal, le terme "disposition" devrait être remplacé par "cession" ou "aliénation".  1, record 25, French, - disposition%20de%20biens

Record number: 25, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 13(6)(c); 190(2).  4, record 25, French, - disposition%20de%20biens

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

A taxpayer may claim a tax credit for his aggregate contributions to officially nominated candidates at an election and to political parties.  3, record 26, English, - contribution

Record number: 26, Textual support number: 1 OBS

Statutes cited: Canada Elections Act, The Election Finances Act (Manitoba).  4, record 26, English, - contribution

Record number: 26, Textual support number: 2 OBS

Amount contributed :Income Tax Act, section 127(4. 1).  5, record 26, English, - contribution

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Les dons d'argent à un parti politique, à une association de comté ou à un candidat, les services qui leur sont rendus et les biens qui leur sont fournis, à titre gratuit, à des fins politiques; [...] [Loi régissant le financement des partis politiques, Québec].  2, record 26, French, - contribution

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The taxpayer's EBITDA [earnings before interest, taxes, depreciation and amortization] is referred to in the rules as "adjusted taxable income"(defined in subsection 18. 2(1) [of the Income Tax Act]), and is determined based on amounts taken into account in computing its tax liability under Part I of the [Income Tax Act], rather than amounts reported in its financial statements. A taxpayer's adjusted taxable income is its taxable income(or, in the case of a non-resident taxpayer, taxable income earned in Canada), determined under Part I of the [Income Tax Act], as adjusted for certain items.  2, record 27, English, - adjusted%20taxable%20income

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Le BAIIDA [bénéfice avant intérêts, impôts, et dotations aux amortissements] du contribuable est appelé «revenu imposable rajusté» dans les règles (au sens du paragraphe 18.2(1) [de la Loi de l'impôt sur le revenu]), et est déterminé en fonction des montants pris en compte dans le calcul de son impôt prévu à la partie I de la [Loi de l'impôt sur le revenu], plutôt que les montants déclarés dans ses états financiers. Le revenu imposable rajusté d'un contribuable est son revenu imposable (ou, dans le cas d'un contribuable non-résident, le revenu imposable gagné au Canada), déterminé en vertu de la partie I de la [Loi de l'impôt sur le revenu], tel que rajusté pour certains éléments.  2, record 27, French, - revenu%20imposable%20rajust%C3%A9

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The Income Tax Regulations are Canadian federal regulations that clarify, supplement, and implement the Income Tax Act.  3, record 28, English, - Income%20Tax%20Regulations

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Le Règlement de l'impôt sur le revenu est un règlement fédéral canadien qui précise, complète et met en application la Loi de l'impôt sur le revenu.  3, record 28, French, - R%C3%A8glement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

A share pursuant to section 248 of the Income Tax Act.  2, record 29, English, - grandfathered%20share

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Action conformément à l'article 248 de la Loi de l'impôt sur le revenu.  2, record 29, French, - action%20de%20r%C3%A9gime%20transitoire

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961... when the federal and provincial governments converted from the tax rental arrangements(which originated during World War II) to separate federal and provincial personal and corporate income taxes(PIT and CIT).  3, record 30, English, - income%20tax%20point

Record number: 30, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 30, English, - income%20tax%20point

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 30, French, - point%20d%27imp%C3%B4t

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 30, Spanish, - punto%20impositivo

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

[The workforce renewal] measure proposes to amend the Public Service Superannuation Act and the Income Tax Regulations to offer a voluntary Early Retirement Incentive(ERI) program through the Public Service Pension Plan.  3, record 31, English, - Early%20Retirement%20Incentive

Record number: 31, Textual support number: 2 OBS

Implementation would proceed by January 15, 2026, or when legislation receives Royal Assent.  4, record 31, English, - Early%20Retirement%20Incentive

Record number: 31, Textual support number: 3 OBS

Early Retirement Incentive, ERI: program announced in the 2025 federal budget.  5, record 31, English, - Early%20Retirement%20Incentive

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

Dans le budget de 2025, le gouvernement propose de modifier la Loi sur la pension de la fonction publique et le Règlement de l'impôt sur le revenu pour offrir un programme d'incitation à la retraite anticipée au titre du Régime de retraite de la fonction publique.  2, record 31, French, - programme%20d%27encouragement%20%C3%A0%20la%20retraite%20anticip%C3%A9e

Record number: 31, Textual support number: 2 OBS

Ce programme serait mis en œuvre à compter du 15 janvier 2026, ou dès que les modifications législatives recevront la sanction royale [...]  3, record 31, French, - programme%20d%27encouragement%20%C3%A0%20la%20retraite%20anticip%C3%A9e

Record number: 31, Textual support number: 3 OBS

programme d'encouragement à la retraite anticipée; programme d'incitation à la retraite anticipée : programme annoncé dans le budget fédéral de 2025.  4, record 31, French, - programme%20d%27encouragement%20%C3%A0%20la%20retraite%20anticip%C3%A9e

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 OBS

programa de incentivo a la jubilación anticipada: programa anunciado en el presupuesto federal de Canadá de 2025.  1, record 31, Spanish, - programa%20de%20incentivo%20a%20la%20jubilaci%C3%B3n%20anticipada

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Of a trust for a taxation year,... the amount that would be the income of the trust for the year, determined [in accordance with subsection 210(1) of the Income Tax Act].  1, record 32, English, - designated%20income

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

En ce qui concerne une fiducie pour une année d'imposition, la somme qui représenterait le revenu de la fiducie pour l'année, déterminée [conformément au paragraphe 210(1) de la Loi de l'impôt sur le revenu].  1, record 32, French, - revenu%20de%20distribution

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

[Pursuant to section 94 of the Income Tax Act and in respect of a trust at any time, ] a person(other than an exempt person but including a person that has ceased to exist) that, at or before that time, has made a contribution to the trust.  1, record 33, English, - contributor

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

[Au sens de l'article 94 de la Loi de l'impôt sur le revenu et] relativement à une fiducie à un moment donné, [...] personne (autre qu'une personne exemptée, mais incluant une personne qui a cessé d'exister) qui a fait un apport à la fiducie au plus tard à ce moment.  1, record 33, French, - contribuant

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

The Income Tax Act contains a number of rules that address various planning techniques employed by taxpayers in an attempt to circumvent the tax debt avoidance rule, as well as a penalty for those who engage in, participate in, assent to, or acquiesce in planning activity that they know, or would reasonably be expected to know, is tax debt avoidance planning.  2, record 34, English, - tax%20debt%20avoidance%20planning

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu comprend un certain nombre de règles relatives à diverses techniques de planification utilisées par les contribuables pour tenter de contourner la règle sur l'évitement de dettes fiscales, ainsi qu'une pénalité pour ceux qui se livrent à une activité de planification, y participent, y consentent ou y acquiescent, lorsqu'ils savent ou devraient vraisemblablement savoir qu'il s’agit d'une planification visant l'évitement de dettes fiscales.  2, record 34, French, - planification%20visant%20l%27%C3%A9vitement%20de%20dettes%20fiscales

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

... the official agent of a candidate must receive the name of all contributors who contributed more than $100, whose contributions are included in the amounts being donated by the local association and disclose these names and amounts in the Candidate’s Return Respecting Election Expenses.  3, record 35, English, - contributor

Record number: 35, Textual support number: 1 OBS

Statutes cited : contributor-Income Tax Act, The Elections Finances Act(Manitoba) ;donor-Canada Elections Act.  4, record 35, English, - contributor

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Pour toute contribution, le représentant officiel [...] délivre un reçu au donateur.  3, record 35, French, - donateur

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Canada Disability Benefit Act: short title.  2, record 36, English, - Canada%20Disability%20Benefit%20Act

Record number: 36, Textual support number: 2 OBS

An Act to reduce poverty and to support the financial security of persons with disabilities by establishing the Canada disability benefit and making a consequential amendment to the Income Tax Act : long title.  2, record 36, English, - Canada%20Disability%20Benefit%20Act

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Loi sur la prestation canadienne pour les personnes handicapées : titre abrégé.  2, record 36, French, - Loi%20sur%20la%20prestation%20canadienne%20pour%20les%20personnes%20handicap%C3%A9es

Record number: 36, Textual support number: 2 OBS

Loi visant à réduire la pauvreté et à renforcer la sécurité financière des personnes handicapées par l'établissement de la prestation canadienne pour les personnes handicapées et apportant une modification corrélative à la Loi de l'impôt sur le revenu : titre intégral.  2, record 36, French, - Loi%20sur%20la%20prestation%20canadienne%20pour%20les%20personnes%20handicap%C3%A9es

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual’s secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another).  2, record 37, English, - primary%20place%20of%20residence

Record number: 37, Textual support number: 1 OBS

While there is some similarity to the term "principal residence" used under the Income Tax Act(ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual' s primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes.  2, record 37, English, - primary%20place%20of%20residence

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Lorsqu'un particulier a plus d'une résidence, la résidence qui n'est pas la plus importante pour ce particulier est la résidence secondaire puisqu'elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu'une autre).  2, record 37, French, - r%C3%A9sidence%20habituelle

Record number: 37, Textual support number: 1 OBS

Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu (LIR), la détermination de la résidence principale n'indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  2, record 37, French, - r%C3%A9sidence%20habituelle

Record 37,  Textual support,  Spanish

Record number: 37, Textual support number: 1 CONT

A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable.  1, record 37, Spanish, - lugar%20de%20residencia%20principal

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

The Income Tax Act has an anti-avoidance rule(the "tax debt avoidance rule") that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's-length persons for insufficient consideration.  1, record 38, English, - tax%20debt%20avoidance%20rule

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu contient une règle anti-évitement (la «règle sur l'évitement de dettes fiscales») qui vise à empêcher les contribuables de se soustraire à leurs obligations fiscales en transférant leurs actifs à des personnes avec qui ils ont un lien de dépendance pour une contrepartie insuffisante.  1, record 38, French, - r%C3%A8gle%20sur%20l%27%C3%A9vitement%20de%20dettes%20fiscales

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The Income Tax Act generally permits a Canadian corporation, in computing its taxable income, to claim a deduction(the "dividend received deduction") for the amount of a taxable dividend received on a share(a "Canadian share") that it holds in another Canadian corporation.  1, record 39, English, - dividend%20received%20deduction

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu permet généralement qu'une société canadienne, dans le calcul de son revenu imposable, réclame une déduction (la «déduction pour dividendes reçus») pour le montant d'un dividende imposable reçu sur une action (une «action canadienne») qu'elle détient dans une autre société canadienne.  2, record 39, French, - d%C3%A9duction%20pour%20dividendes%20re%C3%A7us

Record 39,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

A PHC is not a defined term in the Income Tax Act, but rather a term adopted to define a corporation which holds assets; typically income-generating investment assets. A PHC is usually a CCPC [Canadian-controlled private corporation] and is a separate legal entity from its owners, requiring financial statements and separate filing of corporate tax returns.  2, record 41, English, - personal%20holding%20company

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Canadian Progress Charitable Foundation(CPCF) was registered as a non profit corporation for charitable purposes in 1968 to support the charitable objectives and purposes of the Canadian Progress Club(CPC). It is recognized by CRA [Canadian Revenue Agency] as a "charitable organization" pursuant to the Income Tax Act(Canada).  3, record 42, English, - Canadian%20Progress%20Charitable%20Foundation

Record number: 42, Textual support number: 2 OBS

The resources of CPCF are available to assist those in need in all communities across [Canada] where there is a CPC presence. CPCF charitable purposes place a strong focus on persons with physical and intellectual disabilities, but other purposes are also well recognized and supported.  3, record 42, English, - Canadian%20Progress%20Charitable%20Foundation

Record 42,  Textual support,  French

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

... Paragraph 66. 7(10)(j) [of the "Income Tax Act"] is a "look-through rule" which enables a corporate partner to deduct against its proportionate share of the income and proceeds from the partnership resource expenses it incurred with respect to the partnership resource properties.  2, record 43, English, - look%2Dthrough%20rule

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[...] L'alinéa 66.7(10)j) [de la «Loi de l'impôt sur le revenu»] est une «règle de transparence» permettant à une société partenaire de déduire de sa part proportionnelle du revenu et du produit de la société les frais relatifs à des ressources que celle‑ci a engagés à l'égard de ses avoirs miniers.  2, record 43, French, - r%C3%A8gle%20de%20transparence

Record number: 43, Textual support number: 1 OBS

règle de transparence : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 43, French, - r%C3%A8gle%20de%20transparence

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

The permitted deferral of an individual in respect of a "qualifying disposition" of shares issued by a corporation... is deemed to be nil [under the circumstances set out in subsection 44. 1(12) of the "Income Tax Act". ]  2, record 44, English, - qualifying%20disposition

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Le montant de report autorisé d'un particulier relativement à une «disposition admissible» d'actions émises par une société [...] est réputé nul si les conditions [énoncées au paragraphe 44.1(12) de la «Loi de l'impôt sur le revenu»] sont réunies[.]  2, record 44, French, - disposition%20admissible

Record number: 44, Textual support number: 1 OBS

disposition admissible : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 44, French, - disposition%20admissible

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 45, English, - tax%20amnesty

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 45, French, - amnistie%20fiscale

Record 45,  Textual support,  Spanish

Record number: 45, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 45, Spanish, - amnist%C3%ADa%20fiscal

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

Method of relieving international double taxation. It means that if income received from abroad is subject to tax in the recipient’s country, any foreign tax on that income may be credited against (i.e. deducted from) the domestic tax on that income.  3, record 46, English, - foreign%20tax%20credit

Record number: 46, Textual support number: 1 CONT

Foreign tax credit which applies to foreign source income.  4, record 46, English, - foreign%20tax%20credit

Record number: 46, Textual support number: 1 OBS

Source :Income Tax Act, S. 126(2. 3).  5, record 46, English, - foreign%20tax%20credit

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Dégrèvement consenti aux contribuables qui ont payé des impôts à un pays étranger.  3, record 46, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 46, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 126(2.3).  4, record 46, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

[Conduct], whether an act or a failure to act, that(a) is tantamount to intentional conduct;(b) shows an indifference as to whether [the "Income Tax Act"] is complied with; or(c) shows a wilful, reckless or wanton disregard of the law.  2, record 47, English, - culpable%20conduct

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Conduite — action ou défaut d'agir — qui, selon le cas : a) équivaut à une conduite intentionnelle; b) montre une indifférence quant à l'observation de la [«Loi de l'impôt sur le revenu»]; c) montre une insouciance délibérée, déréglée ou téméraire à l'égard de la loi.  2, record 47, French, - conduite%20coupable

Record number: 47, Textual support number: 1 OBS

conduite coupable : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 47, French, - conduite%20coupable

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

An "exempt person"... includes a person whose taxable income is exempt from Part I tax under subsection 149(1) [of the "Income Tax Act"](e. g., pension funds, Crown corporations and registered charities), a Canadian or provincial government pension or workers compensation trust or corporation, and a Canadian resident trust, a Canadian resident corporation or a partnership which is wholly owned by tax-exempt persons.  2, record 48, English, - exempt%20person

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

personne exemptée : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 48, French, - personne%20exempt%C3%A9e

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

"Gifting arrangement" is defined in subsection 237. 1(1) of the ["Income Tax Act"] to include an arrangement under which it is reasonable to assume, having regard to representations made, that if a person were to enter into the arrangement the person would make a gift of property acquired under the arrangement to a qualified donee.  2, record 49, English, - gifting%20arrangement

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

L'expression «arrangement de don» est définie au paragraphe 237.1(1) de la [«Loi de l'impôt sur le revenu»] comme comprenant un arrangement aux termes duquel il est raisonnable de considérer, compte tenu de déclarations faites, que, si une personne devait conclure l'arrangement, un bien acquis par la personne aux termes de l'arrangement ferait l'objet d'un don à un donateur reconnu.  2, record 49, French, - arrangement%20de%20don

Record number: 49, Textual support number: 1 OBS

arrangement de don : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 49, French, - arrangement%20de%20don

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

The first amount to be determined in order to apply the "foreign tax deduction" under section 126 of the ["Income Tax Act"] is the amount of the tax for the year otherwise payable... by the taxpayer.  2, record 50, English, - foreign%20tax%20deduction

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 CONT

Le premier montant à déterminer pour l'application de la «déduction pour impôt étranger» en application de l'article 126 de la [«Loi de l'impôt sur le revenu»] est celui de l'impôt payable par ailleurs par lui pour l'année.  2, record 50, French, - d%C3%A9duction%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 50, Textual support number: 1 OBS

déduction pour impôt étranger : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 50, French, - d%C3%A9duction%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, 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 51, English, - stapled%20security

Record 51,  Textual support,  French

Record number: 51, 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 51, French, - titre%20agraf%C3%A9

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

Since different tax rules apply to different types of capital property, three types are discussed in detail: ... Personal-use property - property owned primarily for the owner’s or a related person’s personal use and enjoyment, e.g., cars, boats, jewellery, works of art, stamp and coin collections.  3, record 52, English, - personal%2Duse%20property

Record number: 52, Textual support number: 1 OBS

Source :Income Tax Act, section 54.  4, record 52, English, - personal%2Duse%20property

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

Étant donné que divers règlements fiscaux s'appliquent à différentes catégories de biens en immobilisations, nous traiterons trois catégories en détail : [...] les biens à usage personnel - biens appartenant au contribuable affectés principalement à l'usage ou à l'agrément personnels de ce contribuable ou d'une personne «liée» par exemple : des bateaux, des automobiles, des bijoux, des œuvres d'art, des collections de timbres-poste et de pièces de monnaies.  3, record 52, French, - biens%20%C3%A0%20usage%20personnel

Record number: 52, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 54.  4, record 52, French, - biens%20%C3%A0%20usage%20personnel

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

A form on which a taxpayer makes an annual statement of income and personal circumstances, used by the tax authorities to assess liability for tax.  4, record 53, English, - income%20tax%20return

Record number: 53, Textual support number: 1 OBS

return of income : term used in the Income Tax Act.  5, record 53, English, - income%20tax%20return

Record number: 53, Textual support number: 1 PHR

file a tax return  5, record 53, English, - income%20tax%20return

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 DEF

Formulaire dans lequel un contribuable fait l'état annuel de ses revenus et de sa situation personnelle et dont se sert l'administration fiscale pour établir l'impôt à payer.  5, record 53, French, - d%C3%A9claration%20de%20revenus

Record number: 53, Textual support number: 1 OBS

déclaration d'impôt sur le revenu; déclaration d'impôt : ces termes ne doivent plus être utilisés. L'Agence du revenu du Canada a uniformisé le terme «déclaration de revenus».  5, record 53, French, - d%C3%A9claration%20de%20revenus

Record number: 53, Textual support number: 2 OBS

déclaration de revenu : terme employé dans la Loi de l'impôt sur le revenu.  5, record 53, French, - d%C3%A9claration%20de%20revenus

Record number: 53, Textual support number: 1 PHR

produire une déclaration de revenus  5, record 53, French, - d%C3%A9claration%20de%20revenus

Record 53,  Textual support,  Spanish

Record number: 53, Textual support number: 1 DEF

Declaración que cada sujeto pasivo hace a la Hacienda Pública de su base imponible, con el objeto de determinar la cuota y la deuda tributaria. La declaración puede ser luego revisada y comprobada por la Inspección Tributaria.  5, record 53, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record number: 53, Textual support number: 1 OBS

declaración a Hacienda: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  7, record 53, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record number: 53, Textual support number: 1 PHR

presentar una declaración de impuestos.  4, record 53, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Finance Canada, Ottawa, 1998, 153 pages.  1, record 54, English, - Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2D%2DU%2E%20S%2E%20Tax%20Convention%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Finances Canada, Ottawa, 1998.  1, record 54, French, - Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20%C3%A0%20mettre%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20%C3%A0%20modifier%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%27imp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

... measures will be introduced for taxation years that begin on or after May 2, 2006 to clarify that full-rate taxable income does not include any taxable income of a corporation that is not subject to tax at the general corporate income tax rate applicable under section 123 of the Income Tax Act.  1, record 55, English, - corporate%20full%2Drate%20taxable%20income

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 CONT

[...] des mesures seront mises en œuvre pour les années d'imposition débutant à compter du 2 mai 2006 afin de préciser que le revenu imposable au taux complet n'inclut pas le revenu imposable d'une société qui n'est pas assujetti au taux général d'imposition du revenu des sociétés prévu à l'article 123 de la Loi de l'impôt sur le revenu.  1, record 55, French, - revenu%20imposable%20au%20taux%20complet%20des%20soci%C3%A9t%C3%A9s

Record 55,  Textual support,  Spanish