TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 21(3)(b).  2, record 1, English, - original%20right

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(b).  2, record 1, French, - droit%20initial

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 65(2).  2, record 2, English, - foreign%20investment%20limit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 65(2).  2, record 2, French, - plafond%20des%20investissements%20%C3%A0%20l%27%C3%A9tranger

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 21(3)(c).  2, record 3, English, - specified%20right

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(c).  2, record 3, French, - droit%20particulier

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A term formerly used in income tax legislation; broadly, net assets.  2, record 4, English, - tax%20equity

Record number: 4, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 26(12).  3, record 4, English, - tax%20equity

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Terme utilisé autrefois dans les lois fiscales pour désigner, d'une façon générale, l'actif net d'une société par actions.  2, record 4, French, - masse%20fiscale

Record number: 4, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, article 26(12).  3, record 4, French, - masse%20fiscale

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 12(b).  1, record 5, English, - new%20law

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 12(b).  2, record 5, French, - nouvelle%20loi

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 58(5)(b).  2, record 6, English, - relevant%20percentage

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 58(5)(b).  2, record 6, French, - pourcentage%20appropri%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, 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 7, English, - Income%20Tax%20Act

Record 7,  Textual support,  French

Record number: 7, 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 7, French, - Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Source: Income Tax Act, S. 66(15)(a).  2, record 8, English, - agreed%20portion

Record number: 8, Textual support number: 2 OBS

Source :Income Tax Application Rules, S. 29(8)(c).  2, record 8, English, - agreed%20portion

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 66(15)(a).  2, record 8, French, - partie%20convenue

Record number: 8, Textual support number: 2 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art.29(8)(c).  2, record 8, French, - partie%20convenue

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The depreciation base of a fixed asset recorded at cost.  2, record 9, English, - depreciable%20cost

Record number: 9, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 58(5).  3, record 9, English, - depreciable%20cost

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Assiette de l'amortissement d'une immobilisation corporelle comptabilisée au coût d'acquisition.  3, record 9, French, - co%C3%BBt%20amortissable

Record number: 9, Textual support number: 1 OBS

Source pour "coût amortissable" : Règles concernant l'application de l'impôt sur le revenu, article 58(5).  4, record 9, French, - co%C3%BBt%20amortissable

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 8(a).  2, record 10, English, - amended%20act

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art.8(a).  2, record 10, French, - loi%20modifi%C3%A9e

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 12(c).  2, record 11, English, - old%20law

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 12(c).  2, record 11, French, - ancienne%20loi

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

(of a taxpayer).  1, record 12, English, - government%20right

Record number: 12, Textual support number: 2 OBS

Source :Income Tax Application Rules, S. 21(3)(a).  2, record 12, English, - government%20right

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(a).  2, record 12, French, - droit%20gouvernemental

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Production of a return or form, etc.(Source :Income Tax Application Rules, s. 28(2)(c)).  2, record 13, English, - production

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Production de tous les documents nécessaires [...] (Source : Règles concernant l'application de l'impôt sur le revenu, article 28(2)(c)).  2, record 13, French, - production

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 29(26).  2, record 14, English, - processing%20or%20fabricating%20corporation

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 29(26).  2, record 14, French, - corporation%20de%20transformation%20ou%20de%20fabrication

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Source :Income Tax Application Rules, S. 41(2).  2, record 15, English, - earnings%20period

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Source : Règles concernant l'application de l'impôt sur le revenu, art. 41(2).  2, record 15, French, - p%C3%A9riode%20de%20gains

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The taxpayer's EBITDA [earnings before interest, taxes, depreciation and amortization] is referred to in the rules as "adjusted taxable income"(defined in subsection 18. 2(1) [of the Income Tax Act]), and is determined based on amounts taken into account in computing its tax liability under Part I of the [Income Tax Act], rather than amounts reported in its financial statements. A taxpayer's adjusted taxable income is its taxable income(or, in the case of a non-resident taxpayer, taxable income earned in Canada), determined under Part I of the [Income Tax Act], as adjusted for certain items.  2, record 16, English, - adjusted%20taxable%20income

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Le BAIIDA [bénéfice avant intérêts, impôts, et dotations aux amortissements] du contribuable est appelé «revenu imposable rajusté» dans les règles (au sens du paragraphe 18.2(1) [de la Loi de l'impôt sur le revenu]), et est déterminé en fonction des montants pris en compte dans le calcul de son impôt prévu à la partie I de la [Loi de l'impôt sur le revenu], plutôt que les montants déclarés dans ses états financiers. Le revenu imposable rajusté d'un contribuable est son revenu imposable (ou, dans le cas d'un contribuable non-résident, le revenu imposable gagné au Canada), déterminé en vertu de la partie I de la [Loi de l'impôt sur le revenu], tel que rajusté pour certains éléments.  2, record 16, French, - revenu%20imposable%20rajust%C3%A9

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The Income Tax Act contains a number of rules that address various planning techniques employed by taxpayers in an attempt to circumvent the tax debt avoidance rule, as well as a penalty for those who engage in, participate in, assent to, or acquiesce in planning activity that they know, or would reasonably be expected to know, is tax debt avoidance planning.  2, record 17, English, - tax%20debt%20avoidance%20planning

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu comprend un certain nombre de règles relatives à diverses techniques de planification utilisées par les contribuables pour tenter de contourner la règle sur l'évitement de dettes fiscales, ainsi qu'une pénalité pour ceux qui se livrent à une activité de planification, y participent, y consentent ou y acquiescent, lorsqu'ils savent ou devraient vraisemblablement savoir qu'il s’agit d'une planification visant l'évitement de dettes fiscales.  2, record 17, French, - planification%20visant%20l%27%C3%A9vitement%20de%20dettes%20fiscales

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

BEPS refers to legal tax planning arrangements undertaken by multinational enterprises that exploit the interaction between domestic and international tax rules to shift profits away from the countries where income producing activities take place.  2, record 18, English, - base%20erosion%20and%20profit%20shifting

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

On entend par BEPS les arrangements juridiques de planification fiscale auxquels ont recours des multinationales qui exploitent l'interaction entre les règles fiscales domestiques et internationales afin de transférer les bénéfices à l'extérieur des pays où les activités produisant des revenus se déroulent.  2, record 18, French, - %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

On the premise that the dividend rental arrangement rules do not apply, the taxpayer realizes a tax loss on the arrangement by taking advantage of the inter-corporate dividend deduction, resulting in tax-free dividend income, while also deducting the amount of the dividend-equivalent payments.  1, record 19, English, - tax%2Dfree%20dividend%20income

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

En partant de la prémisse selon laquelle les règles sur les mécanismes de transfert de dividendes ne s’appliquent pas, le contribuable subit une perte fiscale sur l’arrangement en tirant parti de la déduction pour dividende intersociétés, ce qui entraîne un revenu de dividendes libre d’impôt, en plus d’une déduction du montant des paiements de dividende par équivalence.  1, record 19, French, - revenu%20de%20dividendes%20libre%20d%27imp%C3%B4t

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction.  1, record 20, English, - passive%20business%20income

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 20, French, - revenu%20hors%20exploitation

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

The MPRA Account records the transactions related to the benefits payable under the plan when these benefits accord with income tax rules for registered pension plans.  3, record 21, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record number: 21, Textual support number: 2 OBS

This account was established by the Members of Parliament Retiring Allowances Act, to provide pension benefits to eligible Members of Parliament who contributed to the plan.  4, record 21, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record number: 21, Textual support number: 3 OBS

"Member" means a Member of the House of Commons or of the Senate.  4, record 21, English, - Members%20of%20Parliament%20Retiring%20Allowances%20Account

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Le CARP consigne les opérations liées aux prestations prévues au régime qui sont conformes aux règles de l’impôt sur le revenu visant les régimes de pension agréés.  3, record 21, French, - Compte%20d%27allocations%20de%20retraite%20des%20parlementaires

Record number: 21, Textual support number: 2 OBS

Ce compte a été établi par la Loi sur les allocations de retraite des parlementaires, afin de fournir des prestations de retraite aux parlementaires admissibles qui ont versé des cotisations au régime de pension. Par «parlementaires» on entend un sénateur ou un député. Des prestations sont également prévues pour le conjoint survivant et/ou les enfants à la charge des parlementaires ayant servi à partir d’une certaine date et qui ont versé des cotisations en vertu de la Loi.  4, record 21, French, - Compte%20d%27allocations%20de%20retraite%20des%20parlementaires

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

Set of rules used to determine and collect tax on specific types of revenue or taxable income.  2, record 22, English, - tax%20regime

Record number: 22, Textual support number: 1 CONT

Under the new tax regime for distributions from SIFTs [specified investment flow-throughs] announced on October 31, 2006, the tax treatment of SIFTs will be more like that of corporations, and their investors will be taxed more like shareholders.  3, record 22, English, - tax%20regime

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Ensemble des règles de détermination et de déclaration applicables à certains éléments du revenu ou du bénéfice imposable à certains contribuables.  1, record 22, French, - r%C3%A9gime%20d%27imposition

Record number: 22, Textual support number: 1 OBS

Ainsi, on parlera, par exemple, du régime d'imposition des gains en capital ou plus-values, ou encore du régime d'imposition des petites entreprises.  1, record 22, French, - r%C3%A9gime%20d%27imposition

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items(and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes.  5, record 23, English, - accounting%20income

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal.  1, record 23, French, - r%C3%A9sultat%20comptable

Record number: 23, Textual support number: 1 OBS

Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif.  1, record 23, French, - r%C3%A9sultat%20comptable

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.  2, record 23, Spanish, - ingreso%20contable%20antes%20de%20impuestos

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

By the Minister of Finance, Ottawa, 2001, 513 pages.  2, record 24, English, - Notice%20of%20Ways%20and%20Means%20Motion%20to%20Amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%2C%20Certain%20Acts%20Related%20to%20the%20Income%20Tax%20Act%2C%20the%20Canada%20Pension%20Plan%2C%20the%20Customs%20Act%2C%20the%20Excise%20Tax%20Act%2C%20the%20Modernization%20of%20Benefits%20and%20Obligations%20Act%20and%20Another%20Act%20Related%20to%20the%20Excise%20Tax%20Act

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Par le ministre des Finances, Ottawa, 2001, 513 pages.  2, record 24, French, - Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20le%20R%C3%A9gime%20de%20pensions%20du%20Canada%2C%20la%20Loi%20sur%20les%20douanes%2C%20la%20Loi%20sur%20la%20taxe%20d%27accise%2C%20la%20Loi%20sur%20la%20modernisation%20de%20certains%20r%C3%A9gimes%20d%27avantages%20et%20d%27obligations%20et%20une%20loi%20li%C3%A9e%20%C3%A0%20la%20Loi%20sur%20la%20taxe%20d%27accise

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Finance Canada, Ottawa, 1997.  1, record 25, English, - Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%20and%20another%20Act%20related%20to%20the%20Income%20Tax%20Act

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Finances Canada, Ottawa, 1997.  1, record 25, French, - Avis%20de%20motion%20des%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20une%20loi%20li%C3%A9e%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Ottawa, Library of Parliament, 1999. Series: Legislative Summary. Ottawa. HTML, number LS-335E.  1, record 26, English, - Bill%20C%2D67%20%3A%20An%20Act%20to%20amend%20the%20Bank%20Act%2C%20the%20Winding%2Dup%20and%20Restructuring%20Act%20and%20other%20Acts%20relating%20to%20financial%20institutions%20and%20to%20make%20consequential%20amendments%20to%20other%20Acts%20and%20commentary%20on%20the%20Notice%20of%20a%20Ways%20and%20Means%20Motion%20respecting%20the%20income%20tax%20rules%20to%20be%20applied%20to%20authorized%20foreign%20banks%20and%20the%20draft%20OSFI%20guide%20to%20foreign%20bank%20branching

Record number: 26, Textual support number: 2 OBS

OSFI (Office of the Superintendent of Financial Institutions).  2, record 26, English, - Bill%20C%2D67%20%3A%20An%20Act%20to%20amend%20the%20Bank%20Act%2C%20the%20Winding%2Dup%20and%20Restructuring%20Act%20and%20other%20Acts%20relating%20to%20financial%20institutions%20and%20to%20make%20consequential%20amendments%20to%20other%20Acts%20and%20commentary%20on%20the%20Notice%20of%20a%20Ways%20and%20Means%20Motion%20respecting%20the%20income%20tax%20rules%20to%20be%20applied%20to%20authorized%20foreign%20banks%20and%20the%20draft%20OSFI%20guide%20to%20foreign%20bank%20branching

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Ottawa, Bibliothèque du Parlement, 1999. Collection : Résumé législatif.  1, record 26, French, - Projet%20de%20loi%20C%2D67%20%3A%20Loi%20modifiant%20la%20Loi%20sur%20les%20banques%2C%20la%20Loi%20sur%20les%20liquidations%20et%20les%20restructurations%20et%20d%27autres%20lois%20relatives%20aux%20institutions%20financi%C3%A8res%20et%20apportant%20des%20modifications%20corr%C3%A9latives%20%C3%A0%20certaines%20lois%20y%20compris%20un%20commentaire%20sur%20l%27Avis%20de%20motion%20de%20voies%20et%20moyens%20relatif%20aux%20r%C3%A8gles%20fiscales%20applicables%20aux%20banques%20%C3%A9trang%C3%A8res%20autoris%C3%A9es%20et%20sur%20le%20projet%20de%20guide%20du%20BSIF%20sur%20l%27%C3%A9tablissement%20des%20succursales%20de%20banques%20%C3%A9trang%C3%A8res

Record number: 26, Textual support number: 2 OBS

BSIF (Bureau du surintendant des institutions financières).  2, record 26, French, - Projet%20de%20loi%20C%2D67%20%3A%20Loi%20modifiant%20la%20Loi%20sur%20les%20banques%2C%20la%20Loi%20sur%20les%20liquidations%20et%20les%20restructurations%20et%20d%27autres%20lois%20relatives%20aux%20institutions%20financi%C3%A8res%20et%20apportant%20des%20modifications%20corr%C3%A9latives%20%C3%A0%20certaines%20lois%20y%20compris%20un%20commentaire%20sur%20l%27Avis%20de%20motion%20de%20voies%20et%20moyens%20relatif%20aux%20r%C3%A8gles%20fiscales%20applicables%20aux%20banques%20%C3%A9trang%C3%A8res%20autoris%C3%A9es%20et%20sur%20le%20projet%20de%20guide%20du%20BSIF%20sur%20l%27%C3%A9tablissement%20des%20succursales%20de%20banques%20%C3%A9trang%C3%A8res

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

The long title of the Act is : An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies’ Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretion Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certains Acts related to the Income Tax Act.  1, record 27, English, - Income%20Tax%20Amendments%20Act%2C%201997

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Titre au long de la loi : Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu, la Loi sur la faillite et l'insolvabilité, le Régime de pensions du Canada, la Loi sur les allocations spéciales pour enfants, la Loi sur les arrangements avec les créanciers des compagnies, la Loi sur l'exportation et l'importation de biens culturels, la Loi sur les douanes, le Tarif des douanes, la Loi sur l'assurance-emploi, la Loi sur la taxe d'accise, la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces, la Loi sur l'interprétation des conventions en matière d'impôts sur le revenu, la Loi sur la sécurité de la vieillesse, la Loi sur la Cour canadienne de l'impôt, la Loi sur la cession du droit au remboursement en matière d'impôt, la Loi sur l'assurance-chômage, la Loi sur les paiements de transition du grain de l'Ouest et certaines lois liées à la Loi de l'impôt sur le revenu.  1, record 27, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu

Record number: 27, Textual support number: 2 OBS

Nous avons dû inscrire le titre de cette loi en Observation car il est trop long pour être inscrit en synonyme au-dessous du titre abrégé. Seul le bloc Justification peut accepter le nombre de caractères requis.  2, record 27, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

... income tax rules on registered pension plans.  1, record 28, English, - income%20tax%20rules

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

[...] règles de l'impôt sur le revenu visant les régimes de pension agréés.  1, record 28, French, - r%C3%A8gles%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, 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 30, English, - Task%20Group%20on%20the%20Tax%20Treatment%20of%20Child%20Support

Record 30,  Textual support,  French

Record number: 30, 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 30, French, - Groupe%20de%20travail%20sur%20le%20traitement%20fiscal%20des%20pensions%20alimentaires%20pour%20enfants

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

In an effort to ensure that mine sites are not abandoned without proper reclamation being carried out, governments have required mining companies to post performance bonds, letters of credit or other financial guarantees. Recently, some jurisdictions in Canada are taking a new approach, requiring that companies contribute to mandated mine reclamation trust funds. The budget proposes to permit an income tax deduction for contributions into qualifying mine reclamation trust funds in the year in which they are made. Under current rules, reclamation expenses can only be deducted when expenses are actually incurred.  2, record 31, English, - mine%20reclamation%20trust%20fund

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Pour assurer que les mines ne soient pas abandonnées sans régénération appropriée, les gouvernements obligeaient jusqu'ici les compagnies minières à fournir des cautionnements d'exécution, des lettres de crédit ou d'autres garanties financières. Certains gouvernements provinciaux ont adopté une démarche nouvelle récemment en obligeant les compagnies à contribuer à des fonds en fiducie de régénération minière. Le budget propose que les sommes versées à des fonds en fiducie admissibles de régénération minière donnent droit à une déduction d'impôt sur le revenu l'année où elles sont versées plutôt qu'au moment (selon les règles actuelles) où les dépenses sont effectivement engagées.  1, record 31, French, - fonds%20en%20fiducie%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20mini%C3%A8re

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

Bill C-15 assented to 12th May, 1994.  1, record 32, English, - Income%20Tax%20Amendments%20Revision%20Act

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Projet de loi C-15 sanctionné le 12 mai 1994.  1, record 32, French, - Loi%20de%20r%C3%A9vision%20des%20modifications%20relatives%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

Projet de loi C-27 sanctionné le 15 juin 1994  1, record 33, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20le%20R%C3%A9gime%20de%20pensions%20du%20Canada%2C%20la%20Loi%20sur%20les%20soci%C3%A9t%C3%A9s%20par%20actions%2C%20la%20Loi%20sur%20la%20taxe%20d%27accise%2C%20la%20Loi%20sur%20l%27assurance%2Dch%C3%B4mage%20et%20des%20lois%20connexes

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Projet de loi C-59 sanctionné le 26 mars 1995.  1, record 34, French, - Loi%20modifiant%20la%20Loi%20de%20l%27Imp%C3%B4t%20sur%20le%20revenu%20et%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Projet de loi C-70 sanctionné le 22 juin 1995.  1, record 35, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20des%20lois%20connexes

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Source :Income Tax Act, Application Rules 26. 1(1).  2, record 36, English, - cooperative%20housing%20corporation

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, Règles d'application, article 26.1(1).  1, record 36, French, - coop%C3%A9rative%20d%27habitation

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu c.2.  1, record 37, French, - R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Tax Court of Canada Act, Income Tax Act  1, record 38, English, - Tax%20Court%20of%20Canada%20Rules%20of%20Practice%20and%20Procedure%20for%20the%20Award%20of%20Costs%28Income%20Tax%20Act%29

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Loi sur la Cour canadienne de l'impôt, Loi de l'impôt sur le revenu  1, record 38, French, - R%C3%A8gles%20de%20pratique%20et%20de%20proc%C3%A9dure%20de%20la%20Cour%20canadienne%20de%20l%27imp%C3%B4t%20sur%20l%27adjudication%20des%20frais%20%28Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%29

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Source(s) : Plan directeur, ministère des Finances.  1, record 39, French, - r%C3%A8gles%20relatives%20au%20d%C3%A9pouillement%20des%20surplus%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The rules that apply to registered pension plans under the Income Tax Act and the Pension Benefits Acts are strict. In all probability the requirements on vesting, non commutation, survivors pensions, disclosure and the like, will soon be strengthened.  1, record 40, English, - non%2Dcommutation

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Les règlements qui s'appliquent aux REP [régime enregistré de pension] selon la Loi de l'impôt sur le revenu et les lois sur les pensions sont particulièrement stricts. Selon toute probabilité, les exigences en matière d'acquisition, de non-transformation, de rentes aux survivants, de divulgation et ainsi de suite seront prochainement accrues.  1, record 40, French, - non%2Dtransformation

Record 40,  Textual support,  Spanish