TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

In Canadian tax law, a type of beneficiary of a trust in the context of tax on designated income of certain trusts.  2, record 1, English, - designated%20beneficiary

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

En droit fiscal canadien, il s'agit d'un type de bénéficiaire d'une fiducie dans le contexte de l'impôt sur le revenu distribué de certaines fiducies.  3, record 1, French, - b%C3%A9n%C3%A9ficiaire%20%C3%A9tranger%20ou%20assimil%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts.  6, record 2, English, - advance%20income%20tax%20ruling

Record number: 2, Textual support number: 1 CONT

An advance income tax ruling is a written statement given by the Directorate to a taxpayer stating how the CCRA [Canada Customs and Revenue Agency] will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions which the taxpayer is contemplating.  7, record 2, English, - advance%20income%20tax%20ruling

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Interprétation fournie par l'administration fiscale, à la demande du contribuable, de certaines dispositions précises de la loi dans leur application à une opération ou à un montage financier qu'envisage le contribuable.  2, record 2, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record number: 2, Textual support number: 1 OBS

Une décision anticipée lie le fisc (sous réserve des limitations précises qui y sont définies), mais seulement à l'égard du contribuable qui avait demandé l'interprétation et de l'opération décrite.  2, record 2, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 OBS

resolución tributaria; resolución fiscal: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que las expresiones "resolución tributaria" o "resolución fiscal" son preferibles al término inglés "advance tax ruling".  1, record 2, Spanish, - resoluci%C3%B3n%20tributaria

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - Income%20Tax%20Act

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

An uncertain tax treatment is a tax treatment used, or planned to be used, in an entity's income tax filings for which there is uncertainty over whether the tax treatment will be accepted as being in accordance with tax law.  1, record 4, English, - uncertain%20tax%20treatment

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Un traitement fiscal incertain est un traitement fiscal utilisé, ou qu'on prévoit utiliser, dans les déclarations de revenus d'une entité pour lequel il y a une incertitude quant au fait de savoir si le traitement fiscal sera accepté comme étant conforme à la législation fiscale.  1, record 4, French, - traitement%20fiscal%20incertain

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Cualquier tratamiento fiscal aplicado por una entidad donde existe incertidumbre sobre si dicho enfoque será aceptado por la autoridad tributaria.  1, record 4, Spanish, - tratamiento%20fiscal%20incierto

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - culpable%20conduct

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - conduite%20coupable

Record number: 5, 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 5, French, - conduite%20coupable

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

This is the loss of earnings from the date of the accident until the settlement or court award. Accident victims were entitled to their gross income loss for accidents occurring prior to June 17, 1997. However, the British Columbia government changed the law for accidents occurring after that date so that now income tax and employment insurance premiums are deducted from gross income to calculate past loss of income.  2, record 6, English, - past%20loss%20of%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Perte de revenus déjà réalisée, par opposition aux pertes futures.  1, record 6, French, - perte%20actuelle%20de%20revenus

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The Canada Revenue Agency(CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters.  2, record 7, English, - income%20tax%20folio

Record number: 7, Textual support number: 1 OBS

Income tax folios are available in electronic format only.  3, record 7, English, - income%20tax%20folio

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

L’Agence du revenu du Canada (ARC) publie des folios de l’impôt sur le revenu afin de donner des interprétations et des positions techniques à l’égard de dispositions précises contenues dans la législation fiscale. En raison de leur caractère technique, les folios sont surtout utilisés par des experts en fiscalité et autres personnes qui s’intéressent aux questions fiscales.  2, record 7, French, - folio%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record number: 7, Textual support number: 1 OBS

Les folios de l’impôt sur le revenu sont disponibles en version électronique seulement.  3, record 7, French, - folio%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A provision in tax law, usually but not always intended, that permits a person's or a firm's income to go untaxed or to be taxed at a lower rate.  3, record 8, English, - tax%20loophole

Record number: 8, Textual support number: 1 OBS

Such a loophole may give special and more favourable treatment to a particular group.  3, record 8, English, - tax%20loophole

Record number: 8, Textual support number: 2 OBS

tax loophole: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  4, record 8, English, - tax%20loophole

Record number: 8, Textual support number: 3 OBS

tax loophole: term used in the context of the Strategic and Operating Review of the federal government of Canada.  5, record 8, English, - tax%20loophole

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Lacune ou ambiguïté du libellé d'une loi fiscale qui offre au contribuable la possibilité d'éviter ou de réduire un impôt.  3, record 8, French, - %C3%A9chappatoire%20fiscale

Record number: 8, Textual support number: 1 OBS

niche fiscale : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  4, record 8, French, - %C3%A9chappatoire%20fiscale

Record number: 8, Textual support number: 2 OBS

échappatoire fiscale : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  5, record 8, French, - %C3%A9chappatoire%20fiscale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Improvement in the standard of living depends on economic factors, such as improvements in productivity or per capita real economic growth, a system of income redistribution through the tax system or direct spending by government, and the availability of public services, such as health, education, transit, and parks, along with non-economic factors, such as protection against unsafe or unpleasant working conditions, opportunities for advancement in work, a clean environment, a low crime rate, freedom of expression, and the rule of law.  3, record 9, English, - standard%20of%20living

Record number: 9, Textual support number: 1 PHR

Raise the standard of living.  4, record 9, English, - standard%20of%20living

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Situation d'une personne ou d'un groupe de personnes (famille, nation, etc.) sur une échelle de bien-être préalablement définie, objectivement ou subjectivement et implicitement admise.  2, record 9, French, - niveau%20de%20vie

Record number: 9, Textual support number: 1 OBS

Le niveau de vie se mesure par l'ensemble des biens et des services que permet d'acquérir ou de se procurer le revenu national moyen ou le revenu moyen d'une catégorie de citoyens donnée.  2, record 9, French, - niveau%20de%20vie

Record number: 9, Textual support number: 1 PHR

Accroître le niveau de vie, rehausser le niveau de vie.  3, record 9, French, - niveau%20de%20vie

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Grado de satisfacción de necesidades de una persona o grupo de personas. Se mide por la cantidad de bienes y servicios que pueden comprar con sus ingresos reales. Un nivel de vida bajo permite satisfacer sólo las necesidades básicas, y es propio de países subdesarrollados o personas marginadas.  1, record 9, Spanish, - nivel%20de%20vida

Record number: 9, Textual support number: 1 PHR

Elevar el nivel de vida.  2, record 9, Spanish, - nivel%20de%20vida

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The privacy of income tax and GST/HST [goods and services tax/harmonized sales tax] returns and other related tax information. The only people with access to this information are those who are authorized by law or those to whom the taxpayer has given permission in writing.  1, record 10, English, - confidentiality

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Le caractère privé des déclarations de revenus et des déclarations de TPS/TVH [taxe sur les produits et services / taxe sur la vente harmonisée], et des autres renseignements fiscaux. Les seules personnes ayant accès à ces renseignements sont celles qui y sont autorisées par la loi ou à qui le contribuable a accordé la permission par écrit.  1, record 10, French, - confidentialit%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A debt issue is a cheaper method of financing for a corporation than preferred and dividend-paying common share issues, because under Canadian tax law, debt interest is paid out of corporate income before tax(i. e.-it is tax deductible) whereas preferred and common dividends are paid out of corporate income after tax(i. e.-not tax deductible).  2, record 11, English, - corporate%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Il en coûte moins cher à une société d'émettre des titres d'emprunt que des actions privilégiées et des actions ordinaires qui rapportent des dividendes, parce que, en vertu de la Loi de l'impôt sur le revenu canadienne, l'intérêt sur les titres d'emprunt est versé avant l'impôt sur le revenu de la société (c.-à-d. qu'il est déductible d'impôt) alors que les dividendes privilégiés et ordinaires sont versés après l'impôt (c.-à-d. qu'ils ne sont pas déductibles d'impôt).  3, record 11, French, - revenu%20de%20soci%C3%A9t%C3%A9

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Any corporation or institution that is a member of the Canadian Payments Association; a corporation that accepts deposits that are insured by the Canada Deposit Insurance Corporation of the "Régie de l'assurance-dépôts du Québec" to the maximum permitted by law; a credit union as defined in the Income Tax Act; or a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Canada in right of province.  2, record 12, English, - approved%20financial%20institution

Record number: 12, Textual support number: 1 OBS

Term and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.  3, record 12, English, - approved%20financial%20institution

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Toute société ou institution qui est membre de l'Association canadienne des paiements; une société qui accepte des dépôts assurés par la Société d'assurance-dépôts du Canada ou par la Régie de l'assurance-dépôts du Québec, jusqu'à concurrence du maximum autorisé par la loi; une caisse populaire au sens défini par la Loi de l'impôt sur le revenu; ou une société acceptant des dépôts du public, si le remboursement des dépôts est garanti par le Canada du chef d'une province.  2, record 12, French, - institution%20financi%C3%A8re%20agr%C3%A9%C3%A9e

Record number: 12, Textual support number: 1 OBS

Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et Services gouvernementaux Canada.  3, record 12, French, - institution%20financi%C3%A8re%20agr%C3%A9%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A graphic representation of the various output combinations of two commodities which can be produced from a given quantity of resources.  2, record 13, English, - transformation%20curve

Record number: 13, Textual support number: 1 CONT

Recall Colin Clark's alleged law that no government can tax and spend more than 25 per cent of the national income without creating disaster. If there were an absolute real limit, the transformation curves would have a corner at the limit moving off horizontally to the left of it.  3, record 13, English, - transformation%20curve

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Expresión gráfica de cómo un determinado producto X puede de hecho transformarse en otro producto Y, reduciendo la producción de X y transfiriendo los recursos así ahorrados a la producción de Y.  3, record 13, Spanish, - curva%20de%20transformaci%C3%B3n

Record number: 13, Textual support number: 1 OBS

Ello implica la consideración de que los recursos de una economía son fijos y susceptibles de combinaciones alternativas de X y de Y.  3, record 13, Spanish, - curva%20de%20transformaci%C3%B3n

Record number: 13, Textual support number: 2 OBS

Las curvas de transformación son especialmente útiles en la teoría económica, a efectos de economía del bienestar y comercio internacional.  3, record 13, Spanish, - curva%20de%20transformaci%C3%B3n

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Revenue Canada was the first modern income tax administration in the world to formally enunciate the rights of taxpaying Canadians in a "Declaration of Taxpayer Rights". The declaration consolidates certain rights found in the Charter of Rights and Freedoms, in statutes, and in common law. It summarizes the Department's commitment to treating its clients fairly, courteously, and with respect for their rights.  2, record 14, English, - Declaration%20of%20Taxpayer%20Rights

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Revenu Canada est devenu la première administration fiscale moderne au monde à énoncer les droits des contribuables dans un document officiel appelé «Déclaration des droits du contribuable». Cette déclaration réaffirme certains droits qu'ont les contribuables en vertu de la Charte canadienne des droits et libertés, des lois et de la common law. Elle résume l'engagement du Ministère à traiter ses clients de façon équitable et courtoise, en tenant compte de leurs droits.  2, record 14, French, - D%C3%A9claration%20des%20droits%20du%20contribuable

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

That annual act of parliament which imposes the income tax and corporation tax and amends any tax law that might be in existence. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 15, English, - finance%20act

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

loi de trésorerie. «L'article 1er de la loi de trésorerie du 27 juin 1925» (André de Fels, Revue hebdomadaire 11.7.25)  1, record 15, French, - loi%20de%20tr%C3%A9sorerie

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Fifteen service standards for many major external services such as Rulings on Technical Income Tax Law Interpretations, Enquiries Programs and Processing Services have been adopted, with additional standards planned for publication by the end of 1997.  1, record 16, English, - Rulings%20on%20Technical%20Income%20Tax%20Law%20Interpretations

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Ainsi, 15 normes de service pour de grands services externes, comme les Décisions sur les interprétations techniques de la Loi de l'impôt sur le revenu, les Programmes de demandes de renseignements et les Services de traitement, ont été adoptées et d'autres normes de services devraient être publiées d'ici la fin de 1997.  1, record 16, French, - D%C3%A9cisions%20sur%20les%20interpr%C3%A9tations%20techniques%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, 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 17, English, - Task%20Group%20on%20the%20Tax%20Treatment%20of%20Child%20Support

Record 17,  Textual support,  French

Record number: 17, 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 17, French, - Groupe%20de%20travail%20sur%20le%20traitement%20fiscal%20des%20pensions%20alimentaires%20pour%20enfants

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Bill C-15 assented to 12th May, 1994.  1, record 19, English, - Income%20Tax%20Amendments%20Revision%20Act

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Projet de loi C-15 sanctionné le 12 mai 1994.  1, record 19, French, - Loi%20de%20r%C3%A9vision%20des%20modifications%20relatives%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Le "o" dans "numéro" s'écrit en exposant.  2, record 20, French, - Loi%20no%202%20modifiant%20la%20l%C3%A9gislation%20relative%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Le "o" dans "numéro" s'écrit en exposant.  2, record 21, French, - Loi%20modifiant%20la%20l%C3%A9gislation%20concernant%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28no%203%29

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

S.C. 80-81, c.48.  1, record 22, English, - An%20Act%20to%20amend%20the%20Statute%20law%20relating%20to%20income%20tax

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

S.C. 70-71-72, c.63.  1, record 23, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%20and%20to%20make%20certain%20provisions%20and%20alterations%20in%20the%20statute%20law%20related%20to%20or%20consequential%20upon%20the%20amendments%20to%20that%20Act

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

S.C. 74-75-76, c.26; S.C. 76-77, c.4.  1, record 25, English, - An%20Act%20to%20amend%20the%20Statute%20law%20relating%20to%20income%20tax

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

S.C. 73-74, c.14.  1, record 26, English, - An%20Act%20to%20amend%20the%20Statute%20law%20relating%20to%20income%20tax

Record 26,  Textual support,  French

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,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish