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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Employment income is taxed on a "gross receipt basis" which means that the taxpayer cannot deduct for tax purposes all the related costs he incurs in earning the income as a business does.  6, record 1, English, - employment%20income

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Every official receipt issued by a registered organization shall contain a statement that it is an official receipt for income tax purposes and shall show clearly in such a manner that it cannot readily be altered... where the donation is a cash donation, the day on which or the year during which the donation was received...  3, record 2, English, - cash%20donation

Record number: 2, Textual support number: 2 CONT

Cash gifts generally include cheques, money orders, bank drafts, as well as cash. Donations made by debit card and by credit card are also considered cash gifts.  2, record 2, English, - cash%20donation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Tout reçu officiel délivré par une organisation enregistrée doit énoncer qu’il s’agit d’un reçu officiel aux fins de l’impôt sur le revenu et indiquer clairement, de façon à ce qu’ils ne puissent être modifiés facilement, les détails suivants [...] lorsque le don est un don en espèces, le jour ou l’année où le don a été reçu [...]  2, record 2, French, - don%20en%20esp%C3%A8ces

Record number: 2, Textual support number: 2 CONT

Les dons en espèces comprennent habituellement les chèques, les mandats bancaires, ainsi que l'argent comptant. Les dons faits par carte de débit et par carte de crédit sont aussi considérés comme des dons en espèces.  3, record 2, French, - don%20en%20esp%C3%A8ces

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Community Action Resource Centre(CARC) was incorporated in February 2004 as a result of a merger of the two local organizations that had existed since the 1980s [Community Information Centre for the City of York and Connect Information Post]. CARC[, ] a non-profit organization registered in Ontario[, ] has federal charitable status, and as such is permitted to provide a receipt for donations for income tax purposes.  4, record 3, English, - Community%20Action%20Resource%20Centre

Record number: 3, Textual support number: 2 OBS

The Community Action Resource Centre works to build the capacity of communities by mobilizing resources and providing supportive social services, for the empowerment of individuals and groups.  5, record 3, English, - Community%20Action%20Resource%20Centre

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Community Action Resource Centre (CARC) a été incorporé en février 2004 quand le Community Information Centre for the City of York a fusionné avec Connect Information Post.  4, record 3, French, - Community%20Action%20Resource%20Centre

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - lump%2Dsum%20social%20dividend

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

PWGSC-TPSGC 2022-1: code of a form used at Public Works and Government Services Canada.  1, record 5, English, - Official%20Receipt%20for%20Quebec%20Income%20Tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

PWGSC-TPSGC 2022-1 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada.  1, record 5, French, - Re%C3%A7u%20officiel%20aux%20fins%20de%20l%27imp%C3%B4t%20de%20Qu%C3%A9bec

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

DND 467: form code used by the Department of National Defence and the Canadian Forces.  2, record 6, English, - Official%20Receipt%20for%20Income%20Tax%20Purposes

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

DND 467 : code de formulaire utilisé par le ministère de la Défense nationale et les Forces canadiennes.  2, record 6, French, - Re%C3%A7u%20officiel%20pour%20fins%20d%27imp%C3%B4t

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Document écrit dans lequel une personne ou un organisme reconnaît avoir reçu une somme d'argent à titre de don ou de contribution.  2, record 7, French, - re%C3%A7u%20officiel

Record number: 7, Textual support number: 1 OBS

Lorsqu'un contribuable présente sa déclaration de revenus au fisc, il doit joindre un reçu officiel afin de pouvoir bénéficier d'une déduction fiscale.  2, record 7, French, - re%C3%A7u%20officiel

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

If you used paper receipts(NOT the Electronic Financial Return version), you submitted a copy of every issued receipt valid for income tax purposes to the returning officer no later than one month after election day, along with unused copies, and those cancelled or voided, and the Record of Official Receipts(EC 20070).  1, record 8, English, - Record%20of%20Official%20Receipts

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Si vous avez utilisé les reçus en version papier et NON la version des Rapports financiers électroniques), vous avez remis au directeur du scrutin, au plus tard un mois après le jour d'élection, une copie de tout reçu valide délivré aux fins de l'impôt sur le revenu, avec les reçus non utilisés, annulés ou abîmés, et le Registre des reçus officiels (EC 20070).  1, record 8, French, - Registre%20de%20re%C3%A7us%20officiels

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The Commission had argued, in its submissions at the conclusion of the hearing on the substantive issues, that "Nancy Green is entitled to a ’gross up’ to take into account any adverse income tax consequences arising from her receipt of lump sum compensation...  2, record 9, English, - negative%20income%20tax%20consequences

Record number: 9, Textual support number: 1 OBS

negative income tax consequences; adverse income tax consequences: terms usually used in plural in this context.  2, record 9, English, - negative%20income%20tax%20consequences

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

La Commission avait soutenu que Nancy Green avait droit à une «indemnité majorée» afin de tenir compte des conséquences fiscales négatives qu'entraîne le fait de recevoir une somme forfaitaire [...]  2, record 9, French, - cons%C3%A9quences%20fiscales%20n%C3%A9gatives

Record number: 9, Textual support number: 1 OBS

conséquences fiscales négatives : terme habituellement utilisé au pluriel dans ce contexte.  3, record 9, French, - cons%C3%A9quences%20fiscales%20n%C3%A9gatives

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Elections Nova Scotia is an independent office reporting to the Speaker of the House of Assembly. Our mandate is to : Administer provincial elections and by-elections under the Elections Act; Receive Annual Statements of Political Contributions from recognized parties, their electoral district associations and candidates under Members and Public Employees Disclosure Act and the Political Contributions Disclosure Regulations; Receive Annual Statements from Recognized Parties on the Issuing of official Tax Receipts for political contributions, and administer the supply of receipt forms under the Income Tax Act and the Income Tax Act Regulations; Administer plebiscites under the Liquor Control Act and Liquor Plebiscite Regulations.  1, record 10, English, - Elections%20Nova%20Scotia

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, 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 11, English, - revenue%2Dto%2DGDP%20ratio

Record number: 11, Textual support number: 1 OBS

GDP: gross domestic product.  3, record 11, English, - revenue%2Dto%2DGDP%20ratio

Record 11,  Textual support,  French

Record number: 11, 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 11, French, - ratio%20recettes%2DPIB

Record number: 11, Textual support number: 1 OBS

PIB : produit intérieur brut.  1, record 11, French, - ratio%20recettes%2DPIB

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

... significant changes in tax liability can be achieved by timing the receipt of preference income in years when sufficient regular income tax is payable to offset the alternative minimum tax liability.  1, record 12, English, - preference%20income

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish