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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961 ... when the federal and provincial governments converted from the tax rental arrangements (which originated during World War II) to separate federal and provincial personal and corporate income taxes (PIT and CIT).  3, record 1, English, - income%20tax%20point

Record number: 1, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 1, English, - income%20tax%20point

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 1, French, - point%20d%27imp%C3%B4t

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 1, Spanish, - punto%20impositivo

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A share that is similar to a preferred share, except that its price fluctuates very little, since dividends are fixed at about 65 to 75 per cent of the prime interest rate. Consequently, a floating-rate preferred share has the appearance of a bond, but from the point of view of the shareholders, the income generated from such shares is not declared as interest income(as in the case of a bond) but rather as a dividend that entitles the holder to a dividend tax credit.  3, record 2, English, - adjustable%20rate%20preferred%20stock

Record number: 2, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 2, English, - adjustable%20rate%20preferred%20stock

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action privilégiée ouvrant droit à un dividende prioritaire à taux variable, habituellement établi par référence à un taux d'intérêt (par exemple le taux des bons du Trésor) qui ne peut excéder un taux plafond fixé.  3, record 2, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record number: 2, Textual support number: 2 DEF

Action semblable à une action privilégiée, sauf que son prix varie très peu puisque les dividendes sont fixés à un niveau variant entre 65 et 75% du taux d'intérêt préférentiel. Par conséquent, une action privilégiée à taux variable ressemble à une obligation mais, pour le détenteur, le revenu produit par ce titre n'est pas de l'intérêt (comme dans le cas d'une obligation) mais plutôt un dividende qui donne droit à un crédit d'impôt.  4, record 2, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.  3, record 3, English, - tax%20on%20income

Record number: 3, Textual support number: 1 CONT

At present, provincial personal income taxes in all provinces but Quebec are calculated as a percentage of basic federal tax (i.e. "tax on tax"). For the 2001 and subsequent tax years, the federal government has agreed to allow provinces to levy personal income tax directly on taxable income (i.e. "tax on income"). This will give provinces more policy flexibility.  4, record 3, English, - tax%20on%20income

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Méthode de calcul de l'impôt provincial des particuliers qui, comme point de départ, fait le parallèle entre le revenu imposable et le calcul fédéral.  2, record 3, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 3, Textual support number: 1 CONT

Dans le cadre de l'ICSR, les provinces et les territoires participants pourront fixer leur propre taux et tranche d'imposition, ajouter des suppléments aux crédits d'impôt non remboursables actuels tels que le montant personnel de base ou pour le conjoint, et introduire de nouveaux crédits d'impôt non remboursables.  2, record 3, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 3, Textual support number: 1 OBS

Impôt calculé sur le revenu : terme adopté par l'Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».  3, record 3, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record 3,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Pilot projects are underway in Transport Canada and Revenue Canada on the use of point of sale terminals and in Revenue Canada on collecting corporate source deductions, income tax and other taxes.  1, record 5, English, - corporate%20source%20deduction

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Des projets pilotes sont en cours à Transports Canada et Revenu Canada avec des terminaux de vente, et à Revenu Canada pour la perception des retenues à la source des entreprises, de l'impôt sur le revenu et d'autres taxes.  1, record 5, French, - retenue%20%C3%A0%20la%20source%20des%20entreprises

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish