TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Under the existing Income Tax Regulations, "resource profits" are determined under subsection 1204(1) of the Regulations. 25 per cent of "resource profits"(after a number of adjustments) may be deducted under paragraph 20(1)(v. 1) of the Act in computing income. The deduction is known as the "resource allowance".  2, record 1, English, - resource%20profit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Actuellement, les bénéfices relatifs à des ressources sont déterminés selon le paragraphe 1204(1) du Règlement de l'impôt sur le revenu. Un montant égal à 25 pour cent de ces bénéfices, compte tenu de certains rajustements, peut être déduit en application de l'alinéa 20(1)v.1) de la Loi de l'impôt sur le revenu dans le calcul du revenu. Cette déduction est connue sous le nom « déduction relative à des ressources ».  2, record 1, French, - b%C3%A9n%C3%A9fice%20relatif%20%C3%A0%20des%20ressources

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source :Income Tax Act, S. 110. 6(3).  3, record 2, English, - capital%20gains%20deduction

Record number: 2, Textual support number: 1 OBS

capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999.  4, record 2, English, - capital%20gains%20deduction

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année.  2, record 2, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 2, Textual support number: 1 CONT

Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite.  3, record 2, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 2, Textual support number: 1 OBS

Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3).  3, record 2, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 2, Textual support number: 2 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  4, record 2, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Canada's foreign affiliate system requires foreign affiliates to track their earnings in pools referred to as "exempt surplus" and "taxable surplus. "Where a Canadian corporation receives a distribution from a foreign affiliate out of the foreign affiliate's exempt surplus, the Canadian corporation is required to include the distribution in income, but is generally entitled to an offsetting tax deduction.  2, record 3, English, - exempt%20surplus

Record number: 3, Textual support number: 1 OBS

Source: Income Tax Act, S. 113(1).  3, record 3, English, - exempt%20surplus

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le système canadien des sociétés étrangères affiliées exige que les sociétés étrangères affiliées, assurent le suivi de leurs bénéfices dans des regroupements appelés «surplus exonéré» et «surplus imposable». Lorsqu'une société canadienne reçoit une distribution d'une société étrangère affiliée prélevée sur le surplus exonéré de la société étrangère affiliée, la société canadienne est tenue d'inclure la distribution dans son revenu, mais a généralement droit à une déduction fiscale compensatoire.  2, record 3, French, - surplus%20exon%C3%A9r%C3%A9

Record number: 3, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 113(1).  3, record 3, French, - surplus%20exon%C3%A9r%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A super-deduction is a tax deduction that permits businesses to deduct more than 100 percent of their eligible expenses from their taxable income. As such, the super-deduction is effectively a subsidy for certain costs. This policy sometimes applies to capital costs or research and development(R&D) spending.  2, record 4, English, - superdeduction

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Une aide fiscale, prenant la forme d'un crédit d'impôt remboursable ou d'une superdéduction, est [...] accordée à un contribuable à l'égard d'activités de R-D [recherche et développement] qui sont effectuées par un centre de recherche public admissible, dans le cadre d'un contrat de recherche admissible conclu avec un tel centre.  2, record 4, French, - superd%C3%A9duction

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

[...] la propuesta prevé introducir superdeducciones por los costes de investigación y desarrollo (I+D) para apoyar la innovación, aceptar bonificaciones en concepto de crecimiento e inversión a través del capital y no del endeudamiento y compensar de forma temporal las posibles pérdidas de las compañías instaladas.  1, record 4, Spanish, - superdeducci%C3%B3n

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

A pensioner can choose to have additional federal income tax withheld from his monthly pension benefits.  1, record 5, English, - additional%20federal%20income%20tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Un pensionné peut décider de faire prélever, au chapitre de l'impôt fédéral sur le revenu, un montant supplémentaire sur les prestations de retraite qu'il reçoit mensuellement.  1, record 5, French, - montant%20suppl%C3%A9mentaire%20per%C3%A7u%20au%20chapitre%20de%20l%27imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

A pensioner can choose to have additional provincial income tax withheld from his monthly pension benefits.  1, record 6, English, - additional%20provincial%20income%20tax

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Un pensionné peut décider de faire prélever, au chapitre de l'impôt provincial sur le revenu, un montant supplémentaire sur les prestations de retraite qu'il reçoit mensuellement.  1, record 6, French, - montant%20suppl%C3%A9mentaire%20per%C3%A7u%20au%20chapitre%20de%20l%27imp%C3%B4t%20provincial%20sur%20le%20revenu

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit...  2, record 7, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada.  1, record 7, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, 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 8, English, - dividend%20received%20deduction

Record 8,  Textual support,  French

Record number: 8, 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 8, French, - d%C3%A9duction%20pour%20dividendes%20re%C3%A7us

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... "ordinary income" generally means income that is subject to income tax at the recipient's full tax rate and does not benefit from any exemption, exclusion, deduction, credit or comparable tax relief.  2, record 9, English, - ordinary%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

[…] le «revenu ordinaire» s'entend généralement du revenu assujetti à l'impôt au taux d'imposition complet du bénéficiaire et qui ne bénéficie pas d'une exonération, d'une exclusion, d'une déduction, d'un crédit ou de tout autre allègement fiscal comparable.  2, record 9, French, - revenu%20ordinaire

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Renta de una persona física o jurídica no procedente de plusvalías o ganancias de capital. Incluye, por tanto, los rendimientos de trabajo personal, rentas de capital mobiliario e inmobiliario, actividades profesionales, empresariales y artísticas, etc.  1, record 9, Spanish, - renta%20ordinaria

Record number: 9, Textual support number: 1 OBS

renta ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 9, Spanish, - renta%20ordinaria

Record 10,  Textual support,  English

Record number: 10, 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 10, English, - foreign%20tax%20deduction

Record 10,  Textual support,  French

Record number: 10, 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 10, French, - d%C3%A9duction%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 10, 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 10, French, - d%C3%A9duction%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

On the premise that the dividend rental arrangement rules do not apply, the taxpayer realizes a tax loss on the arrangement by taking advantage of the inter-corporate dividend deduction, resulting in tax-free dividend income, while also deducting the amount of the dividend-equivalent payments.  1, record 11, English, - tax%2Dfree%20dividend%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

En partant de la prémisse selon laquelle les règles sur les mécanismes de transfert de dividendes ne s’appliquent pas, le contribuable subit une perte fiscale sur l’arrangement en tirant parti de la déduction pour dividende intersociétés, ce qui entraîne un revenu de dividendes libre d’impôt, en plus d’une déduction du montant des paiements de dividende par équivalence.  1, record 11, French, - revenu%20de%20dividendes%20libre%20d%27imp%C3%B4t

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction.  1, record 12, English, - passive%20business%20income

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 12, French, - revenu%20hors%20exploitation

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A charitable remainder annuity trust is a custom designed and individually managed trust that enables you to retain a fixed income for your lifetime or a fixed term of years, claim a current income tax deduction, and make a future gift to charity.  2, record 13, English, - charitable%20remainder%20annuity%20trust

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse chaque année un montant fixe à un ou à plusieurs bénéficiaires, soit leur vie durant, soit pendant un nombre d'années donné.  1, record 13, French, - fiducie%20de%20rentes%20avec%20droit%20r%C3%A9versible%20%C3%A0%20une%20%26oelig%3Buvre%20de%20bienfaisance

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A deduction, akin to depreciation, allowed in computing income for income tax purposes.  3, record 14, English, - capital%20cost%20allowance

Record number: 14, Textual support number: 1 CONT

CCA on Canadian films that increase or create a loss on Canadian films - ITA 127.52(1) (T691 for 1993 & subsequent).  4, record 14, English, - capital%20cost%20allowance

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Déduction tenant lieu de l'amortissement dont les lois et règlements fiscaux permettent aux contribuables de tenir compte dans le calcul du bénéfice ou du revenu imposable.  3, record 14, French, - d%C3%A9duction%20pour%20amortissement

Record number: 14, Textual support number: 1 CONT

DPA à l'égard de films canadiens qui augmente ou crée une perte au titre de films canadiens - Par. 127.52(1) de la LIR (T691 pour les années 1993 et suivantes).  4, record 14, French, - d%C3%A9duction%20pour%20amortissement

Record number: 14, Textual support number: 1 OBS

Au Canada, cet élément, qui peut différer de l'amortissement comptable de l'exercice, est encore souvent désigné par l'expression «allocation du coût en capital» (ACC).  3, record 14, French, - d%C3%A9duction%20pour%20amortissement

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 15, English, - tax%20credit

Record number: 15, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 15, English, - tax%20credit

Record number: 15, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 15, English, - tax%20credit

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 15, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 15, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 15, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 15, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 15, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 15, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 15, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 15, Spanish, - descuento%20impositivo

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A custom designed and individually managed trust that enables you to retain a variable income for your lifetime or a fixed term of years, claim a current income tax deduction, and make a future gift to charity.  2, record 16, English, - charitable%20remainder%20unitrust

Record number: 16, Textual support number: 1 CONT

A charitable remainder unitrust pays income based on a percentage of the fair market value of the trust assets as determined annually. Typically, the "CRUT" will be revalued every January 1st. Because a unitrust pays a variable amount of income based on the annual market value of the trust assets, this form of charitable remainder trust may provide a hedge against inflation.  3, record 16, English, - charitable%20remainder%20unitrust

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse annuellement un pourcentage fixe de l'actif de la fiducie, révisé chaque année, à un ou à plusieurs fiduciaires leur vie durant ou pendant un nombre d'années donné.  1, record 16, French, - fiducie%20r%C3%A9siduaire%20de%20bienfaisance%20de%20type%20%C2%ABunitrust%C2%BB

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

T. I. P. S. is a computerized, voice-response service of Revenue Canada. By using this service, clients can get information on selected tax topics and on the status of their income tax refund, their RRSP [registered retirement savings plan] deduction limit, or whether they are eligible for the GST [goods and services tax] credit.  3, record 17, English, - Tax%20Information%20Phone%20Service

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Le S.E.R.T. est un service informatisé à réponse vocale. Les clients qui utilisent ce service peuvent obtenir des renseignements sur certains sujets liés à l'impôt. Ils peuvent aussi se renseigner sur l'état de leur remboursement d'impôt et la cotisation maximale qu'ils peuvent verser à un REER [régime enregistré d'épargne-retraite], ou encore savoir s'ils ont droit au crédit pour la TPS [taxe sur les produits et services].  3, record 17, French, - Syst%C3%A8me%20%C3%A9lectronique%20de%20renseignements%20par%20t%C3%A9l%C3%A9phone

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A type of mutual fund comprised of gifts that are pooled and invested together. Income from the fund is distributed to both the fund’s participants and named beneficiaries according to their share of the fund.  2, record 18, English, - pooled%20income%20fund

Record number: 18, Textual support number: 1 OBS

Basically, a pooled income fund allows you to do three things : 1) ensure a perpetual income, 2) claim a current tax deduction and 3) make a future gift to charity.  2, record 18, English, - pooled%20income%20fund

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis où les contributions des donateurs sont regroupées et où chaque bénéficiaire reçoit au prorata une part des revenus nets.  1, record 18, French, - fonds%20de%20revenus%20en%20gestion%20commune

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The attendant care expense deduction is available to individuals who are entitled to claim the disability tax credit and who have incurred expenses for personal care that are necessary to enable them to work.  2, record 19, English, - attendant%20care%20deduction

Record number: 19, Textual support number: 1 OBS

This deduction recognizes the costs incurred by taxpayers eligible for the disability tax credit who require attendant care in order to earn business or employment income or to attend school.  3, record 19, English, - attendant%20care%20deduction

Record number: 19, Textual support number: 1 PHR

Attendant care expenses deduction.  4, record 19, English, - attendant%20care%20deduction

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

La déduction pour frais de préposé aux soins est accordée aux particuliers qui ont droit au crédit d'impôt pour personnes handicapées et qui ont engagé des dépenses pour obtenir les soins personnels nécessaires afin de pouvoir travailler.  3, record 19, French, - d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins

Record number: 19, Textual support number: 1 OBS

Cette déduction permet de tenir compte des coûts engagés pour les contribuables admissibles au crédit d'impôt pour personnes handicapées qui ont besoin des soins d'un préposé pour tirer un revenu d'une entreprise ou d'un emploi ou encore fréquenter un établissement scolaire.  4, record 19, French, - d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A deduction permitted under the Income Tax Act from a person's or a corporation's income in calculating tax liability. All the deductions permitted an individual, for example, are subtracted from his or her gross income. The resulting figure is taxable income, and it is on this amount that federal and provincial income taxes are levied.  4, record 20, English, - tax%20deduction

Record number: 20, Textual support number: 1 OBS

[Deductions] include social insurance contributions, pension contributions, employment expenses, charitable donations, medical expenses and a number of miscellaneous expenses.  2, record 20, English, - tax%20deduction

Record number: 20, Textual support number: 2 OBS

A tax credit differs from a tax deduction; a tax deduction is made from taxable income and brings greater benefits to taxpayers in high tax brackets whereas a tax credit is deducted from the amount of tax a person owes and is therefore worth the same to each taxpayer, regardless of income.  4, record 20, English, - tax%20deduction

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de son assiette d'imposition.  4, record 20, French, - d%C3%A9duction%20fiscale

Record number: 20, Textual support number: 1 CONT

Les déductions [...] interviennent avant l'application de l'impôt à la matière imposable : elles consistent à diminuer la base d'imposition.  2, record 20, French, - d%C3%A9duction%20fiscale

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Monto que se deduce o disminuye del impuesto bruto para obtener el impuesto neto a pagar.  5, record 20, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 20, Textual support number: 1 OBS

Las deducciones son otorgadas mediante ley y tienen un valor determinado, muchas veces son porcentajes de valores y no montos fijos.  5, record 20, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 20, Textual support number: 2 OBS

deducción fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 20, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record 21,  Textual support,  English

Record number: 21, 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 21, English, - tax%20collection

Record number: 21, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 21, English, - tax%20collection

Record 21,  Textual support,  French

Record number: 21, 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 21, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 21,  Textual support,  Spanish

Record number: 21, 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 21, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 21, 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 21, Spanish, - recaudaci%C3%B3n%20fiscal

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Deduction of certain corporation income tax revenue losses from the payment due to a province.  1, record 22, English, - deduction%20of%20tax%20at%20the%20source

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

diminution des paiements dus à une province en compensation de certaines pertes fiscales dans le domaine de l'impôt sur le revenu des sociétés  1, record 22, French, - perception%20%C3%A0%20la%20source

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Where a donee during his lifetime received from his spouse a gift in respect of which a deduction was allowed by virtue of paragraph 7(1)(b), or a gift that was exempt from tax under Part XII of the Income Tax Act by virtue of paragraphe 166(1)(e) thereof, made by his spouse by the creation of a trust or other settlement described therein, the property subject to the trust or other settlement at the time of the death of the donee(including any amount payable to the trustee of any such trust under any policy of insurance effected on the life of the donee) shall be deemed to be property passing on the death of the donee.  2, record 23, English, - property%20subject%20to%20the%20trust

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Des règles s'appliquent aux biens des fiducies, notamment aux placements non admissibles, à l'utilisation des fonds comme garantie pour un prêt, aux prêts aux employés et aux transferts à une valeur autre que la juste valeur marchande.  2, record 23, French, - biens%20des%20fiducies

Record number: 23, Textual support number: 1 OBS

Biens qui font l'objet de la fiducie.  3, record 23, French, - biens%20des%20fiducies

Record number: 23, Textual support number: 2 OBS

Biens des fiducies : terme habituellement utilisé au pluriel dans ce contexte.  4, record 23, French, - biens%20des%20fiducies

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

House of Commons. Bill C-361. First reading, June 1, 2001.  1, record 24, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%28to%20provide%20for%20the%20deduction%20of%20funeral%20expenses%29

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Chambre des communes. Projet de loi C-361. Première lecture, 1 juin 2001.  1, record 24, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28pr%C3%A9voyant%20la%20d%C3%A9duction%20de%20frais%20fun%C3%A9raires%29

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Logging tax deduction... 2/3 of any logging tax paid by the taxpayer to the government of a province in respect of income for the year from logging operations in the province...  1, record 25, English, - income%20from%20logging%20operations

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

[...] revenu pour l'année tiré des opérations forestières dans la province [...]  1, record 25, French, - revenu%20tir%C3%A9%20des%20op%C3%A9rations%20foresti%C3%A8res

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Legal title : An Act to amend the Income Tax Act(deduction of property taxes paid in respect of a principal residence). Short title : Homeowners’ Freedom from Double Taxation Act.  2, record 26, English, - Homeowners%26rsquo%3B%20Freedom%20from%20Double%20Taxation%20Act

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Titre légal : Loi modifiant la Loi de l'impôt sur le revenu (déduction des impôts fonciers payés sur une résidence principale). Titre abrégé : Loi sur l'élimination de la double imposition du propriétaire d'une résidence principale.  2, record 26, French, - Loi%20sur%20l%27%C3%A9limination%20de%20la%20double%20imposition%20du%20propri%C3%A9taire%20d%27une%20r%C3%A9sidence%20principale

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A federal tax reduction provided on Canadian manufacturing and processing income not subject to the small business deduction.  1, record 29, English, - manufacturing%20and%20processing%20tax%20credit

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Réduction de l'impôt fédéral sur les bénéfices de fabrication et de transformation au Canada qui ne donnent pas droit à la déduction accordée aux petites entreprises.  1, record 29, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20fabrication%20et%20la%20transformation

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

Bill C-223.  1, record 30, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%28deduction%20of%20interest%20on%20mortgage%20loans%29

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Projet de loi C-223.  1, record 30, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28d%C3%A9duction%20des%20int%C3%A9r%C3%AAts%20hypoth%C3%A9caires%29

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

For the past fifty years, a parent receiving child support has been required to pay income tax deduction for the payments. These tax rules have become a focus of public concern in the past few years. Through the consultations of the Family Law Committee, and the Task Group on the Taxation of Child Support, the government has participated in the public discussion of this issue.  2, record 31, English, - Task%20Group%20on%20the%20Tax%20Treatment%20of%20Child%20Support

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

Depuis cinquante ans, le parent qui reçoit la pension alimentaire pour enfant est tenu de payer l'impôt sur ce montant aux fins de l'impôt. Depuis quelques années, ces règles sont au centre des préoccupations du public. Le gouvernement a participé au débat public sur cette question par l'entremise des consultations tenues par le Comité du droit de la famille et par le Groupe de travail sur le régime fiscal des pensions alimentaires pour enfants.  2, record 31, French, - Groupe%20de%20travail%20sur%20le%20traitement%20fiscal%20des%20pensions%20alimentaires%20pour%20enfants

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

Bill C-364.  1, record 32, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%28change%20RRSP%20deduction%20to%20a%20tax%20credit%29

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Projet de loi C-364.  1, record 32, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28transformation%20en%20cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20d%C3%A9duction%20pour%20contribution%20%C3%A0%20un%20REER%29

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

In an effort to ensure that mine sites are not abandoned without proper reclamation being carried out, governments have required mining companies to post performance bonds, letters of credit or other financial guarantees. Recently, some jurisdictions in Canada are taking a new approach, requiring that companies contribute to mandated mine reclamation trust funds. The budget proposes to permit an income tax deduction for contributions into qualifying mine reclamation trust funds in the year in which they are made. Under current rules, reclamation expenses can only be deducted when expenses are actually incurred.  2, record 33, English, - mine%20reclamation%20trust%20fund

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Pour assurer que les mines ne soient pas abandonnées sans régénération appropriée, les gouvernements obligeaient jusqu'ici les compagnies minières à fournir des cautionnements d'exécution, des lettres de crédit ou d'autres garanties financières. Certains gouvernements provinciaux ont adopté une démarche nouvelle récemment en obligeant les compagnies à contribuer à des fonds en fiducie de régénération minière. Le budget propose que les sommes versées à des fonds en fiducie admissibles de régénération minière donnent droit à une déduction d'impôt sur le revenu l'année où elles sont versées plutôt qu'au moment (selon les règles actuelles) où les dépenses sont effectivement engagées.  1, record 33, French, - fonds%20en%20fiducie%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20mini%C3%A8re

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... reducing the Business Income Tax deduction and GST tax credit for meal and entertainment expenses...  1, record 34, English, - GST%20tax%20credit%20for%20meal%20and%20entertainment%20expenses

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] la réduction de la déduction fiscale et du crédit pour TPS au titre des frais de repas et de représentation [...]  1, record 34, French, - cr%C3%A9dit%20pour%20TPS%20au%20titre%20des%20frais%20de%20repas%20et%20de%20repr%C3%A9sentation

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... reducing the Business Income Tax deduction and GST tax credit for meal and entertainment expenses...  1, record 35, English, - meal%20and%20entertainment%20expenses

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] la réduction de la déduction fiscale et le crédit pour TPS au titre des frais de repas et de représentation [...]  1, record 35, French, - frais%20de%20repas%20et%20de%20repr%C3%A9sentation

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

... in calculating the amount of their provincial income tax on their provincial return, Quebec taxpayers may claim either a child care expense deduction of $2000 per child(to a total of $6000 per family), or a tax credit. This tax credit, known as the Availability Allowance, amounts to $300 for the first child, $200 for the second child, and $100 for the third and subsequent children under six years of age.  1, record 38, English, - Availability%20Allowance

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The income tax measures affecting exploration are generally favorable to the industry in that they provide up front deduction for cost incurred.  1, record 39, English, - up%20front%20deduction

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The income tax measure affecting exploration are generally favourable to the industry in that they provide up-front deduction.  1, record 40, English, - up%20front%20deduction

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish