TERMIUM Plus^®

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - qualifying%20disposition

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - disposition%20admissible

Record number: 2, 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 2, French, - disposition%20admissible

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An interperiod income-tax allocation that includes in income tax expense the tax effects of all transactions entering into the determination of pretax accounting income for the period even though some of the transactions may affect the taxes payable in a different period.  2, record 3, English, - comprehensive%20tax%20allocation

Record number: 3, Textual support number: 1 OBS

Such a comprehensive allocation recognizes that the amount of income taxes payable for a given period does not appropriately measure the income tax expense related to transactions for that period. Under this view, income-tax expense encompasses any accrual, deferral, or estimation necessary to measure the tax effects of transactions included in pretax accounting income for that period.  2, record 3, English, - comprehensive%20tax%20allocation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Mode d'application de la méthode du report d'impôts, dans lequel sont pris en compte les effets fiscaux de tous les écarts temporaires, quelle que soit la probabilité ou l'imminence de la résorption de ces écarts, ou encore leur degré de récurrence.  1, record 3, French, - report%20int%C3%A9gral

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

If you surrender a policy with cash value, you get back the premiums you paid plus the earnings(if any), minus the cost of the insurance protection and any surrender charges(usually in the first 10-20 years). In addition, you must pay ordinary income tax on any cash value gains you receive; a tax that you had previously avoided because of the tax deferral afforded to the build-up of cash in permanent insurance policies.  3, record 4, English, - surrender

Record number: 4, Textual support number: 1 OBS

The operation by which a policyholder relinquishes his or her cash value life insurance policy is called a "surrender".  4, record 4, English, - surrender

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Autrement, le syndic de faillite (contrairement au créancier judiciaire ordinaire) «prend la place» de l'assuré et peut donc racheter la police quand elle est payable au patrimoine de l'assuré ou à un bénéficiaire qui n'est pas un membre de la famille, dans les circonstances où l'assuré lui-même pourrait le faire.  2, record 4, French, - racheter

Record number: 4, Textual support number: 1 OBS

L'opération par laquelle un assuré met fin à sa police d'assurance-vie avec valeur de rachat en vue d'obtenir une somme (la valeur de rachat) se nomme le «rachat».  3, record 4, French, - racheter

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

This additional refundable tax addresses the same issue of tax deferral within a corporation as the increase in the refundable tax under Part IV of the Income Tax Act on portfolio dividends received by private corporations proposed in the 1994 federal budget.  1, record 5, English, - additional%20refundable%20tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Cet impôt remboursable supplémentaire vise le même problème de report d'impôt au sein d'une société que l'augmentation de l'impôt remboursable de la partie IV de la Loi de l'impôt sur le revenu sur les dividendes de portefeuille reçus par les sociétés privées proposée dans le budget fédéral de 1994.  1, record 5, French, - imp%C3%B4t%20remboursable%20suppl%C3%A9mentaire

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The business is considered to have received an economic advantage through deferral of income tax otherwise payable. This advantage is recaptured in subsequent year when tax depreciation being substantially used up in early years is lower than depreciation for financial statement purposes.  1, record 6, English, - tax%20depreciation

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish