TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In 1941, [the provinces] agreed to refrain from collecting personal and corporate income taxes until one year after the end of [World War II]. In return, the federal government agreed to pay them a ’rent’, that is a payment for the exclusive occupancy of the personal and corporate income tax fields. This marked the beginning of tax rental agreements between the provinces and the federal government.  2, record 1, English, - tax%20rental%20agreement

Record 1,  Textual support,  French

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 Minister may pay to the member in a lump sum, in lieu of periodic payments, an amount not exceeding the allowance payable to him for one year.  6, record 3, English, - lump%20sum%20payment

Record number: 3, Textual support number: 2 CONT

About 2,700 current and former public servants who worked in nursing, dietetics, and occupational therapy received salary increases up to 33 per cent, with some getting lump-sum payments as high as $58,000.  7, record 3, English, - lump%20sum%20payment

Record number: 3, Textual support number: 1 OBS

lump sum payment : term extracted from Income Tax Regulations, section 103(6).  8, record 3, English, - lump%20sum%20payment

Record number: 3, Textual support number: 1 PHR

Retroactive lump-sum payment.  9, record 3, English, - lump%20sum%20payment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La rémunération peut consister en un paiement unique (également appelé «paiement forfaitaire») effectué en vue d'utilisations déterminées.  7, record 3, French, - paiement%20forfaitaire

Record number: 3, Textual support number: 2 CONT

[...] le ministère peut verser [au membre des forces], au lieu de versements échelonnés, une somme globale ne dépassant pas le montant de l'allocation qui lui est payable pour une année.  8, record 3, French, - paiement%20forfaitaire

Record number: 3, Textual support number: 1 OBS

paiement forfaitaire : terme tiré des Règlements de l'impôt sur le revenu, article 103(6).  9, record 3, French, - paiement%20forfaitaire

Record number: 3, Textual support number: 1 PHR

Paiement forfaitaire rétroactif.  10, record 3, French, - paiement%20forfaitaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Non-cash remuneration received by a company executive, for example, company car, insurance coverage, membership fees, paid vacation or special training courses. Normally a fringe benefit, although certain fringe benefits such as bounuses or pension plans imply monetary payment. In certain countries, subject to income tax and withholdings at the source.  2, record 4, English, - payment%20in%20kind

Record number: 4, Textual support number: 1 OBS

payment in kind: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 4, English, - payment%20in%20kind

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Rétribution non monétaire à un cadre, par exemple, sous la forme de voitures, assurances, vacances payées ou programmes de formation. Normalement, ces revenus non monétaires sont assujettis à un impôt sur le revenu et à retenue à la source.  3, record 4, French, - paiement%20en%20nature

Record number: 4, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  4, record 4, French, - paiement%20en%20nature

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Retribución a un directivo que no es en metálico, por ejemplo, coches, seguros, cuotas de asociaciones, vacaciones pagadas o programas de formación especiales. En los casos en los que la legislación lo exija están sujetos al impuesto sobre la renta y a retención en origen.  1, record 4, Spanish, - pago%20en%20especie

Record number: 4, Textual support number: 1 OBS

pago en especie: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 4, Spanish, - pago%20en%20especie

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... the provisions... of the Income Tax Act with respect to assessments, payment of tax, objections to assessments and appeals,... apply mutatis mutandis in relation to any amount paid or payable as or on account of a contribution for a year in respect of self-employed earnings... [Canada Pension Plan].  1, record 5, English, - objection%20to%20assessment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

(...), les dispositions (...) de la Loi de l'impôt sur le revenu à l'égard des évaluations, du paiement de l'impôt, des oppositions aux évaluations et des appels, (...) s'appliquent mutatis mutandis relativement à tout montant payé ou payable au titre d'une cotisation pour une année à l'égard de gains provenant du travail qu'une personne exécute pour son propre compte, (...), [Régime de pensions du Canada].  1, record 5, French, - opposition%20d%27%C3%A9valuation

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

components of income/redemption: Special information about the income and/or redemption amount.  1, record 6, English, - component%20of%20income%2Fredemption

Record number: 6, Textual support number: 1 OBS

For instance, a specification can be given for tax purposes of what portion of the income derives from capital gains. It may also specify a payment from multiple coupons.  1, record 6, English, - component%20of%20income%2Fredemption

Record number: 6, Textual support number: 2 OBS

component of income/redemption: The plural term (components of income/redemption) and the definition have been standardized by the International Organization for Standardization (ISO) in 1993.  2, record 6, English, - component%20of%20income%2Fredemption

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

composantes du revenu/remboursement : Informations spéciales sur le paiement de revenu et/ou le montant du remboursement.  1, record 6, French, - composante%20du%20revenu%2Fremboursement

Record number: 6, Textual support number: 1 OBS

Par exemple, des informations peuvent être données pour des raisons fiscales sur la partie du revenu qui résulte de plus-values en capital. Elles peuvent également spécifier qu'un paiement résulte de coupons multiples.  1, record 6, French, - composante%20du%20revenu%2Fremboursement

Record number: 6, Textual support number: 2 OBS

composante du revenu/remboursement : Le terme au pluriel (composantes du revenu/remboursement) et la définition au pluriel ont été normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 6, French, - composante%20du%20revenu%2Fremboursement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

An employee will be a qualifying non-resident employee in respect of a payment if the employee : is exempt from Canadian income tax in respect of the payment because of a tax treaty; and is not in Canada for 90 or more days in any 12-month period that includes the time of the payment.  1, record 7, English, - non%2Dresident%20employee

Record number: 7, Textual support number: 1 PHR

Qualifying non-resident employee.  1, record 7, English, - non%2Dresident%20employee

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Un employé sera un employé non-résident admissible relativement à un paiement si, à la fois : il est exempté de l’impôt canadien sur le revenu relativement au paiement en vertu d’une convention fiscale; il n’est pas présent au Canada pendant 90 jours ou plus au cours de toute période de 12 mois qui comprend le moment où le paiement est effectué.  1, record 7, French, - employ%C3%A9%20non%2Dr%C3%A9sident

Record number: 7, Textual support number: 1 PHR

Employé non-résident admissible.  1, record 7, French, - employ%C3%A9%20non%2Dr%C3%A9sident

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Every payer, including a non-resident payer, who makes a payment to a non-resident of Canada for services provided in Canada must withhold and remit an amount in accordance with the requirements under the Income Tax Act of Canada(the Act).  1, record 8, English, - non%2Dresident%20payer

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Chaque payeur, y compris un payeur non résident, qui effectue un paiement à un non-résident du Canada pour des services rendus au Canada, doit retenir un montant déterminé conformément à la Loi de l'impôt sur le revenu (la Loi) du Canada.  1, record 8, French, - payeur%20non%20r%C3%A9sident

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, record 9, English, - lump%2Dsum%20social%20dividend

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

It would unfairly penalize Mr. Milano if he were to suffer a more onerous income tax burden, by receiving a lump sum payment now, than he would have incurred had the monies been paid to him as salary in 2001.  2, record 10, English, - onerous%20income%20tax%20burden

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

"eligible contribution" means a payment made by an employer to a pension fund or an insurance company, as applicable, in respect of a pension plan, that qualifies as an eligible contribution for the purposes of the Income Tax Act(Canada).  1, record 11, English, - eligible%20contribution

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

«cotisation admissible» Paiement que fait un employeur à une caisse de retraite ou à une compagnie d'assurance, selon le cas, à l'égard d'un régime et qui constitue une cotisation admissible pour l'application de la Loi de l'impôt sur le revenu (Canada).  1, record 11, French, - cotisation%20admissible

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The remainder of a person's gross salary or wages after deductions usually at the source of salary payment of such items as income tax withholding, retirement insurance payments, and union dues.  6, record 12, English, - take%2Dhome%20pay

Record number: 12, Textual support number: 1 OBS

actual wage: term used synonymously with real wages [and] also used to define ... take-home pay ... The term offers little in usefulness and might well be set aside in favor of the more clearly understood terms "real wages" ... or "take-home pay".  5, record 12, English, - take%2Dhome%20pay

Record number: 12, Textual support number: 2 OBS

actual wage: term most often used in the plural.  7, record 12, English, - take%2Dhome%20pay

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Somme d'argent reçue effectivement par un salarié après que son employeur a déduit, de son salaire brut, les retenues ou précomptes.  4, record 12, French, - salaire%20net

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Canada Revenue Agency’s form T2075.  3, record 13, English, - Election%20to%20Defer%20Payment%20of%20Income%20Tax%2C%20Under%20Subsection%20159%285%29%20of%20the%20Income%20Tax%20Act%20by%20Deceased%20Taxpayer%27s%20Legal%20Representative%20or%20Trustee

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Formulaire T2075 de l'Agence du revenu du Canada.  3, record 13, French, - Choix%2C%20de%20diff%C3%A9rer%20le%20paiement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20en%20vertu%20du%20paragraphe%20159%285%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20par%20les%20repr%C3%A9sentants%20ou%20le%20syndic%20d%27un%20contribuable%20d%C3%A9c%C3%A9d%C3%A9

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Of Canada Revenue Agency.  1, record 14, English, - New%20Brunswick%20Child%20Tax%20Benefit

Record number: 14, Textual support number: 2 OBS

The New Brunswick Child Tax Benefit(NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The New Brunswick Working Income Supplement(NBWIS) is an additional benefit paid to qualifying families with earned income who have children under the age of 18. Benefits are combined with the CCTB into a single monthly payment.  1, record 14, English, - New%20Brunswick%20Child%20Tax%20Benefit

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

De l'Agence du revenu du Canada.  1, record 14, French, - Prestation%20fiscale%20pour%20enfants%20du%20Nouveau%2DBrunswick

Record number: 14, Textual support number: 2 OBS

La prestation fiscale pour enfants du Nouveau-Brunswick est un montant non imposable versé mensuellement aux familles admissibles ayant des enfants de moins de 18 ans. Le supplément du revenu gagné du Nouveau-Brunswick est un montant supplémentaire versé aux familles admissibles qui gagnent un revenu et qui ont des enfants de moins de 18 ans. Les prestations sont combinées à la prestation fiscale canadienne pour enfants pour faire un seul versement mensuel.  1, record 14, French, - Prestation%20fiscale%20pour%20enfants%20du%20Nouveau%2DBrunswick

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Nova Scotia Taxpayer Refund Program. Was a one-time payment of $155 made in 2003 to residents of Nova Scotia who paid $1 or more in provincial income tax.  2, record 15, English, - Nova%20Scotia%20Taxpayer%20Refund%20Program

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Un seul paiement en 2003.  2, record 15, French, - Programme%20Taxpayer%20Refund%20de%20la%20Nouvelle%2D%C3%89cosse

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A payment of Canada Pension Plan or Québec Pension Plan, employment insurance, income tax, or goods and services tax that is paid... through a financial institution, or that a business or individual sends directly...  2, record 16, English, - remittance

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Paiement de cotisations au Régime de pensions du Canada ou au Régime de rentes du Québec, de cotisations d'assurance-emploi, d'impôt sur le revenu et de taxe sur les produits et services/taxe de vente harmonisée qui est [fait] par l'entremise d'une institution financière, ou qu'une entreprise ou un particulier [...] envoie directement.  2, record 16, French, - versement

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, 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 17, English, - tax%20collection

Record number: 17, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 17, English, - tax%20collection

Record 17,  Textual support,  French

Record number: 17, 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 17, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 17,  Textual support,  Spanish

Record number: 17, 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 17, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 17, 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 17, Spanish, - recaudaci%C3%B3n%20fiscal

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Deduction of certain corporation income tax revenue losses from the payment due to a province.  1, record 18, English, - deduction%20of%20tax%20at%20the%20source

Record 18,  Textual support,  French

Record number: 18, 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 18, French, - perception%20%C3%A0%20la%20source

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The [Corporations Tax Act of Ontario] requires a corporation to add back to its income for tax purposes a portion of certain payment(such as management fees, rent and royalties) made to non-arm's length persons who are not resident of Canada.  2, record 19, English, - add%20back

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Action de rajouter au résultat déterminé un élément qui en avait été soustrait au motif, par exemple, qu'il n'est pas déductible fiscalement.  2, record 19, French, - r%C3%A9int%C3%A9grer

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Form T2074, Revenue Canada Taxation.  1, record 20, English, - Election%20under%20Subsection%20159%284%29%20to%20Defer%20Payment%20of%20Income%20Tax%20on%20the%20Deemed%20Disposition%20of%20Property

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Formule T2074, Revenu Canada Impôt.  1, record 20, French, - Choix%2C%20en%20vertu%20du%20paragraphe%20159%284%29%2C%20de%20diff%C3%A9rer%20le%20paiement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20relatif%20%C3%A0%20une%20disposition%20pr%C3%A9sum%C3%A9e%20de%20biens

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Tax declaration or tax return made by spouses by means of a single document or payment. It can have certain advantages to compensate for presenting the same income in separate declarations for each spouse.  2, record 21, English, - joint%20return

Record number: 21, Textual support number: 1 OBS

joint return: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 21, English, - joint%20return

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Déclaration du revenu des conjoints sur un seul document et en effectuant un paiement unique. Dans certains cas, il existe la possibilité d'une bonification pour la compensation de la progressivité de l'impôt par rapport aux déclarations indépendantes de chacun des conjoints avec les mêmes revenus.  1, record 21, French, - d%C3%A9claration%20conjointe

Record number: 21, Textual support number: 1 OBS

déclaration conjointe : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 21, French, - d%C3%A9claration%20conjointe

Record 21,  Textual support,  Spanish

Record number: 21, Textual support number: 1 DEF

Declaración de renta que presentan los cónyuges mediante un sólo documento y pago. Puede tener cierta bonificación para compensar la progresividad del impuesto que se sufre frente a presentar los mismos ingresos en declaraciones independientes para cada uno de los cónyuges.  2, record 21, Spanish, - declaraci%C3%B3n%20conjunta

Record number: 21, Textual support number: 1 OBS

declaración conjunta: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 21, Spanish, - declaraci%C3%B3n%20conjunta

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The underlying deficit for 1993-94, however, is $42.1 billion as there are a number of one-time factors which raised the deficit in 1993-94 but which have no impact on the deficit beyond that year. These include the faster processing of refunds, lower personal income tax quarterly instalment payments, higher corporate income tax refunds relating to resource allowances, and an increase in the liability for stabilization claims.  1, record 22, English, - personal%20income%20tax%20quarterly%20instalment%20payment

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Le déficit fondamental est toutefois de $42.1 milliards pour 1993-94, du fait qu'un certain nombre d'influences ponctuelles qui ont accru le déficit en 1993-94 n'auront plus d'effets sur celui-ci au cours des autres années. Ces facteurs temporaires comprennent le traitement plus rapide des remboursements d'impôt, la diminution des acomptes provisionnels versés chaque trimestre par les particuliers, la hausse des remboursements d'impôt aux sociétés à cause des déductions relatives aux ressources et l'augmentation des engagements au titre de la stabilisation.  1, record 22, French, - acompte%20provisionnel%20vers%C3%A9%20chaque%20trimestre%20par%20les%20particuliers

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Publication number T2223 of Revenue Canada.  1, record 23, English, - Election%20Under%20Subsection%20159%286%2E%201%29%20of%20the%20Income%20Tax%20Act%20to%20Defer%20Payment%20of%20Income%20Tax

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Publication numéro T2223 de Revenu Canada.  1, record 23, French, - Choix%2C%20par%20une%20fiducie%2C%20en%20vertu%20du%20paragraphe%20159%286%2E1%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20de%20diff%C3%A9rer%20le%20paiement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

This term refers to the ability of taxpayers to delay the reporting of business income and the payment of tax by selecting a fiscal year for their business which differs from their taxation year.  1, record 24, English, - year%2Dend%20deferral

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Possibilité qu'ont les contribuables de retarder la déclaration du revenu tiré d'une entreprise et le paiement de l'impôt applicable à ce revenu en choisissant, pour leur entreprise, un exercice qui diffère de leur année d'imposition à titre personnel.  1, record 24, French, - report%20en%20fin%20d%27exercice

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The building of houses on vacant lots in already developed or built-up areas of a city.  2, record 25, English, - in%2Dfill%20housing

Record number: 25, Textual support number: 1 CONT

La grange : In-Fill Housing Program. A group of La Grange residents, in cooperation with the Village and several local lending institutions, set up this program to help moderate and low income families build houses on vacant lots on the East side. With funds from a Community Development Block Grant, the Village purchased the vacant lots and provided down payment and legal assistance. The new houses have stopped the spread of blight on the East side and brought once-vacant lots back onto the tax rolls.  1, record 25, English, - in%2Dfill%20housing

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Sauvons Montréal, qui distribue annuellement les prix d'excellence en architecture à Montréal, a salué d'une mention honorable cette insertion d'immeubles, signés Mario Biocca, dans la trame de la rue Sainte-Famille.  1, record 25, French, - insertion%20d%27immeubles

Record number: 25, Textual support number: 1 OBS

Strictement parlant, on devrait préciser qu'il s'agit d'immeubles d'habitation.  2, record 25, French, - insertion%20d%27immeubles

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Adjusting for these factors, the revenue-to-GDP ratio falls from 17. 6 per cent in 1992-93 to 17. 2 per cent in 1993-94. This decline primarily reflects the impact of the higher payment of personal income tax refunds and receipt of lower taxes owing on filing in 1993-94 pertaining to the 1992 taxation year-a year in which personal income tax payable declined due to slow growth in incomes and the impact of an indexation factor for the personal income tax system(2. 8 per cent) which was more than double the growth in income per taxfiler.  2, record 26, English, - revenue%2Dto%2DGDP%20ratio

Record number: 26, Textual support number: 1 OBS

GDP: gross domestic product.  3, record 26, English, - revenue%2Dto%2DGDP%20ratio

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Lorsqu'on élimine l'incidence de ces facteurs, le ratio des recettes au PIB passe de 17.6 pour cent en 1992-93 à 17.2 pour cent en 1993-94. Ce fléchissement est dû principalement à l'effet des remboursements plus élevés d'impôt aux particuliers et à la diminution des impôts dus au moment de la production, en 1993-94, des déclarations de revenu relatives à l'année d'imposition 1992 - année au cours de laquelle les impôts dus par les particuliers ont baissé à cause de la croissance anémique des revenus et de l'incidence d'un facteur d'indexation du régime fiscal des particuliers (2.8 pour cent) plus de deux fois plus élevé que la croissance des revenus par déclarant.  3, record 26, French, - ratio%20recettes%2DPIB

Record number: 26, Textual support number: 1 OBS

PIB : produit intérieur brut.  1, record 26, French, - ratio%20recettes%2DPIB

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Paragraph 13(7. 5)(a) [of Income Tax Act] applies where a taxpayer is required under the terms of a contract that is made after [Budget Day-1] to make a payment to Her Majesty in right of Canada or a province or to a Canadian municipality in respect of certain townsite costs incurred or to be incurred by the recipient to acquire a prescribed property in respect of the taxpayer.  1, record 27, English, - townsite%20cost

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

L'alinéa 13(7.5)a) [de la loi de l'impôt sur le revenu] s'applique lorsqu'un contribuable est tenu, selon les modalités d'une convention conclue après [la date du budget 1], d'effectuer un paiement à Sa Majesté du chef du Canada ou d'une province ou à une municipalité canadienne relativement à certains coûts de lotissement engagés ou à engager par le bénéficiaire du paiement en vue d'acquérir un bien visé par règlement quant au contribuable.  1, record 27, French, - co%C3%BBt%20de%20lotissement

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Some small businesses have the option of filing their annual GST return at the same time as their individual income tax return. Using a combined form, they can also offset money owed from one return with a credit from the other, or combine the debits from the two returns and make a single payment.  1, record 28, English, - Combined%20annual%20filing

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Certaines petites entreprises ont le choix de produire leur déclaration annuelle de TPS en même temps que leur déclaration de revenus des particuliers. L'utilisation d'une déclaration annuelle combinée leur permet de compenser un débit dans une déclaration par un crédit dans l'autre déclaration, ou encore de combiner les débits des deux déclarations et de faire un seul versement.  1, record 28, French, - D%C3%A9claration%20annuelle%20combin%C3%A9e

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

"Contract payment"-source :Income Tax Act, S. 127(9).  3, record 29, English, - contract%20payment

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 127(9).  2, record 29, French, - paiement%20contractuel

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

This program provides for the payment of a non-taxable monthly allowance(in addition to the federal Child Tax Benefit) to the parent or guardian of an unmarried child under the age of 18 who is not a ward of the province. The applicant must have resided in Quebec for at least one month or be paying Quebec income tax. Persons eligible for the Child Tax Benefit are not required to apply; they receive the provincial benefits automatically.  1, record 30, English, - Quebec%20Family%20Allowance

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Ce programme prévoit le paiement d'une allocation mensuelle non imposable (en plus de la Prestation fiscale pour enfants du fédéral) au parent ou au tuteur d'un enfant non marié de moins de 18 ans qui n'est pas un pupille de la province. Le requérant doit résider au Québec depuis au moins un mois ou payer de l'impôt à cette province. Les personnes qui ont droit à la Prestation fiscale pour enfants ne sont pas tenues de présenter une demande d'allocations provinciales; elles les reçoivent automatiquement.  1, record 30, French, - Allocation%20familiale%20du%20Qu%C3%A9bec

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The new rate will apply to overdue income tax payments, insufficient income tax instalment payments, unpaid employee source deductions and other amounts withheld at source, unpaid Canada Pension Plan contributions, unpaid unemployment insurance premiums and unpaid penalties.  1, record 31, English, - overdue%20income%20tax%20payment

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Le nouveau taux s'appliquera aux paiements en souffrance d'impôt sur le revenu, aux acomptes provisionnels d'impôt sur le revenu d'un montant insuffisant, aux retenues à la source et aux autres sommes déduites à la source qui ne sont pas versées, aux cotisations au Régime de pensions du Canada impayées, aux cotisations d'assurance-chômage impayées et aux pénalités non versées.  1, record 31, French, - paiement%20en%20souffrance%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The new rate will apply to overdue income tax payments, insufficient income tax instalment payments, unpaid employee source deductions and other amounts withheld at source, unpaid Canada Pension Plan contributions, unpaid unemployment insurance premiums and unpaid penalties.  1, record 32, English, - income%20tax%20instalment%20payment

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Le nouveau taux s'appliquera aux paiements en souffrance d'impôt sur le revenu, aux acomptes provisionnels d'impôt sur le revenu d'un montant insuffisant, aux retenues à la source et aux autres sommes déduites à la source qui ne sont pas versées, aux cotisations au Régime de pensions du Canada impayées, aux cotisations d'assurance-chômage impayées et aux pénalités non versées.  1, record 32, French, - acompte%20provisionnel%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

The child tax benefit proposed by the government will be a single monthly payment, generally made to the mother, replacing the existing patchwork of benefits. The monthly amounts for a year will be based on income reported in previous years. These are straightforward payments that will neither be taxed nor recovered at tax time. All children under age 18 will be eligible.  1, record 33, English, - straightforward%20payment

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

La prestation pour enfants proposée par le gouvernement se caractérise par un seul paiement mensuel, généralement versé à la mère, à la place des diverses prestations actuelles. Les sommes versées chaque mois pendant l'année seront fondées sur le revenu des années antérieures. Il s'agit de paiements simples qui ne seront ni imposés, ni récupérés au moment de la production des déclarations d'impôt. Tous les enfants âgés de moins de 18 ans seront admissibles.  1, record 33, French, - paiement%20simple

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

(QR&O 207.02)  1, record 34, English, - income%20tax%20payment

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

(ORFC Art. 207.02)  1, record 34, French, - versement%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 34,  Textual support,  Spanish