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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

special assessment : expression used on the federal income tax return T1 forms.  2, record 1, English, - special%20assessment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Impôt levé par l'État sur une propriété en vue de défrayer le coût d'une amélioration qu'y a été apportée ou d'un service dont seuls les propriétaires des biens en question tireront des avantages.  1, record 1, French, - imposition%20sp%C3%A9ciale

Record number: 1, Textual support number: 1 OBS

Dans une comptabilité par fonds, l'Administration qui prélève un tel impôt le comptabilise dans un fonds particulier intitulé «Fonds d'imposition spéciale».  1, record 1, French, - imposition%20sp%C3%A9ciale

Record number: 1, Textual support number: 2 OBS

cotisation spéciale : expression tirée des déclarations d'impôt T1 au niveau fédéral.  3, record 1, French, - imposition%20sp%C3%A9ciale

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Information return, interest, assessment, payment, etc. Every corporation liable to tax under Part IV [of the Income Tax Act] must file a return for the year in a prescribed form within six months from the end of the corporation's taxation year.  2, record 2, English, - information%20return

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 233.  3, record 2, English, - information%20return

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Déclaration de renseignements, intérêts, cotisations, paiements, etc. Toute corporation assujettie à un impôt en vertu de la Partie IV [de la Loi de l'impôt sur le revenu] doit produire une déclaration pour l'année dans la forme prescrite dans les six mois qui suivent la fin de l'année d'imposition de la corporation.  3, record 2, French, - d%C3%A9claration%20de%20renseignements

Record number: 2, Textual support number: 1 OBS

L'expression «déclaration de renseignements» est officielle bien que dans la Loi de l'impôt sur le revenu on trouve encore à certains endroits «déclaration renfermant des renseignements».  2, record 2, French, - d%C3%A9claration%20de%20renseignements

Record number: 2, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 233.  2, record 2, French, - d%C3%A9claration%20de%20renseignements

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The cardholder, upon transfer from the division or termination of employment in the department, returns the acquisition card(s) to the departmental coordinator or delegate for immediate cancellation and action to determine and pay the outstanding balance of the account(s).  4, record 3, English, - outstanding%20balance

Record number: 3, Textual support number: 2 CONT

To collect... outstanding balances resulting from assessment or reassessment of both income and [goods and services tax] amounts...  5, record 3, English, - outstanding%20balance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

S'il est muté ou quitte le ministère, le détenteur remet la carte d'achat au coordonnateur ministériel (ou à son remplaçant) pour que ce dernier l'annule immédiatement et fasse le nécessaire pour régler le solde impayé.  2, record 3, French, - solde%20impay%C3%A9

Record number: 3, Textual support number: 2 CONT

Percevoir [...] les soldes impayés résultant de la nouvelle cotisation de revenus et de la [taxe sur les produits et services].  3, record 3, French, - solde%20impay%C3%A9

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Parte de una deuda que no ha sido cubierta. El saldo insoluto contiene el saldo vencido, sin embargo, saldo insoluto no implica vencimiento, sino solamente un saldo que permanece deudor.  2, record 3, Spanish, - saldo%20pendiente

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

By the Income-tax Officer and by the Appellate Assistant Commissioner the matter was decided in the income-tax assessment appeal relating to the year of assessment 1947-48.  1, record 5, English, - income%2Dtax%20assessment%20appeal

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Additional penalty... Where a person is convicted of an offence against this Act in relation to a company or trustee, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to the Commonwealth such amount as the court thinks fit but not exceeding the amount of the income tax moneys due and payable by the company or trustee on the date of the conviction, other than income tax moneys the liability of the company or trustee to pay which is not finally determined for the purposes of the Income Tax Assessment Act.  2, record 6, English, - accessory%20penalty

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Sanction qui s'ajoute, ou peut s'ajouter, à la peine principale selon qu'elle est obligatoire ou facultative pour le juge.  2, record 6, French, - peine%20compl%C3%A9mentaire

Record number: 6, Textual support number: 1 CONT

La peine complémentaire est celle que le tribunal a la possibilité de prononcer, lorsqu'elle est prévue par la loi, en plus de la peine principale.  3, record 6, French, - peine%20compl%C3%A9mentaire

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The Income Tax Act provides for a formal objection process for taxpayers who disagree with an income tax assessment.  2, record 7, English, - objection%20process

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu prévoit un processus officiel d'opposition pour les contribuables qui ne sont pas d'accord avec leur avis de cotisation en matière d'impôt sur le revenu.  2, record 7, French, - processus%20d%27opposition

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The Processing Review Program, occurring after a Notice of Assessment is issued, involves reviewing individual income tax returns to ensure that certain claimed deductions and credits are accurate and supported by documentation.  1, record 8, English, - Processing%20Review%20Program

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le Programme de revue du traitement, qui entre en jeu après l'établissement de l'avis de cotisation, comprend un examen des déclarations de revenus des particuliers pour s'assurer que certaines déductions et certains crédits faisant l'objet d'une demande sont appuyés d'une documentation appropriée.  1, record 8, French, - Programme%20de%20revue%20du%20traitement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Finance Canada, by Brian J. Arnold et al. 1996, 50 pages.  2, record 9, English, - Comparison%20and%20assessment%20of%20the%20tax%20treatment%20of%20foreign%2Dsource%20income%20in%20Canada%2C%20Australia%2C%20France%2C%20Germany%2C%20and%20the%20United%20States

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Finances Canada, par Brian J. Arnold et al. 1996, 56 pages.  2, record 9, French, - Comparaison%20et%20%C3%A9valuation%20du%20r%C3%A9gime%20fiscal%20applicable%20au%20revenu%20de%20provenance%20%C3%A9trang%C3%A8re%20au%20Canada%2C%20en%20Australie%2C%20en%20France%2C%20en%20Allemagne%20et%20aux%20%C3%89tats%2DUnis

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

All corporate income tax files, those of self-employed individuals, and GST [goods and services tax] accounts were subjected to the risk assessment process.  1, record 10, English, - corporate%20income%20tax%20return

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Toutes les déclarations de revenus des sociétés, celles des travailleurs indépendants et les comptes de TPS [taxe sur les produits et services] ont été soumis au processus d'évaluation des risques.  2, record 10, French, - d%C3%A9claration%20de%20revenus%20des%20soci%C3%A9t%C3%A9s

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The overpayment of income tax returned to a taxpayer after the return's assessment.  2, record 11, English, - refund

Record number: 11, Textual support number: 1 OBS

Source: Income Tax Act, S. 164 (2).  3, record 11, English, - refund

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Paiement en trop d'impôt sur le revenu remis aux contribuables après qu'ils ont produit leur déclaration.  2, record 11, French, - remboursement

Record number: 11, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 164 (2).  3, record 11, French, - remboursement

Record number: 11, Textual support number: 1 PHR

Remboursement d'un paiement en trop.  4, record 11, French, - remboursement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.  3, record 12, English, - tax%20collection

Record number: 12, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 12, English, - tax%20collection

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, record 12, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, record 12, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 12, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, record 12, Spanish, - recaudaci%C3%B3n%20fiscal

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The government will establish and publish by 1995 standards of services for each government department. A number are already in place. For example, the 1993 personal Income Tax Guide states that processing personal income tax returns normally takes four to six weeks and describes how taxpayers can get assistance and have problems resolved. Agriculture Canada has recently announced a Single Access Food Labelling Service for the Canadian food industry, providing the industry with a single window for advice and assessment and a commitment to complete food labelling assessments within ten working days. The government will issue by the summer of 1994 a declaration of quality service delivery standards to Canadians that all departments and public servants will be expected to honour.  1, record 13, English, - declaration%20of%20quality%20service%20delivery%20standards

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le gouvernement établira et publiera d'ici 1995 des normes de services pour chaque ministère fédéral. Un certain nombre de ces normes sont déjà en vigueur. Par exemple, le Guide d'impôt 1993 des particuliers indique le traitement des déclarations de revenu de ces derniers prend normalement de quatre à six semaines et décrit la façon dont les contribuables peuvent obtenir de l'aide, notamment pour résoudre certains problèmes. Agriculture Canada a annoncé récemment l'établissement d'un Service à accès unique d'étiquetage des aliments à l'intention de l'industrie alimentaire canadienne, pour que celle-ci puisse obtenir des conseils et évaluations à un seul endroit, le gouvernement s'engageant à procéder à une évaluation complète de l'étiquetage des produits alimentaires en 10 jours ouvrables au maximum. Le gouvernement publiera d'ici l'été de 1994 une déclaration des normes de qualité dans la prestation des services à laquelle tous les ministères et fonctionnaires fédéraux devront se conformer.  1, record 13, French, - d%C3%A9claration%20des%20normes%20de%20qualit%C3%A9%20dans%20la%20prestation%20des%20services

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Financial Administration Act  1, record 14, English, - Indian%20Statute%2DBarred%20Income%20Tax%20Assessment%20Remission%20Order

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Loi sur la gestion des finances publiques  1, record 14, French, - D%C3%A9cret%20de%20remise%20des%20cotisations%20d%27imp%C3%B4t%20sur%20le%20revenu%20des%20Indiens%20frapp%C3%A9es%20de%20prescription

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish