TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - advance%20income%20tax%20ruling

Record number: 1, 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 1, English, - advance%20income%20tax%20ruling

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record number: 1, 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 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 1,  Textual support,  Spanish

Record number: 1, 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 1, Spanish, - resoluci%C3%B3n%20tributaria

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 CONT

... income tax statement("Statement of Pension, Retirement, Annuity, or other Income", T4A, Relevé 1, Relevé 2 or NR4) which is forwarded... annually, usually in February.  1, record 3, English, - income%20tax%20statement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[...] relevé d'impôt (état du revenu de pension, de retraite, de rente, ou d'autres sources T4A, Rélevé 2 ou NR4) qui est [...] envoyé chaque année, habituellement en février.  2, record 3, French, - relev%C3%A9%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A form on which a taxpayer makes an annual statement of income and personal circumstances, used by the tax authorities to assess liability for tax.  4, record 4, English, - income%20tax%20return

Record number: 4, Textual support number: 1 OBS

return of income: term used in the Income Tax Act.  5, record 4, English, - income%20tax%20return

Record number: 4, Textual support number: 1 PHR

file a tax return  5, record 4, English, - income%20tax%20return

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Formulaire dans lequel un contribuable fait l'état annuel de ses revenus et de sa situation personnelle et dont se sert l'administration fiscale pour établir l'impôt à payer.  5, record 4, French, - d%C3%A9claration%20de%20revenus

Record number: 4, Textual support number: 1 OBS

déclaration d'impôt sur le revenu; déclaration d'impôt : ces termes ne doivent plus être utilisés. L'Agence du revenu du Canada a uniformisé le terme «déclaration de revenus».  5, record 4, French, - d%C3%A9claration%20de%20revenus

Record number: 4, Textual support number: 2 OBS

déclaration de revenu : terme employé dans la Loi de l'impôt sur le revenu.  5, record 4, French, - d%C3%A9claration%20de%20revenus

Record number: 4, Textual support number: 1 PHR

produire une déclaration de revenus  5, record 4, French, - d%C3%A9claration%20de%20revenus

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Declaración que cada sujeto pasivo hace a la Hacienda Pública de su base imponible, con el objeto de determinar la cuota y la deuda tributaria. La declaración puede ser luego revisada y comprobada por la Inspección Tributaria.  5, record 4, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record number: 4, Textual support number: 1 OBS

declaración a Hacienda: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  7, record 4, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record number: 4, Textual support number: 1 PHR

presentar una declaración de impuestos.  4, record 4, Spanish, - declaraci%C3%B3n%20del%20impuesto%20sobre%20la%20renta

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Appropriations for contingencies which are not deductible for income tax purposes are identified in the [bank's] statement as "tax-paid appropriations".  2, record 5, English, - tax%2Dpaid%20appropriations

Record number: 5, Textual support number: 1 OBS

See the section "PAR Package" in CMFCB.  3, record 5, English, - tax%2Dpaid%20appropriations

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Statement of Employment Insurance Benefits Paid(form T4E) is a statement which has to be filed with the income tax return if a person received Employment Insurance benefits for that tax year.  3, record 6, English, - Statement%20of%20Employment%20Insurance%20Benefits%20Paid

Record number: 6, Textual support number: 2 OBS

The term "employment insurance" replaced "unemployment insurance" in accordance with the Employment Insurance Act assented in 1996.  3, record 6, English, - Statement%20of%20Employment%20Insurance%20Benefits%20Paid

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

L'État des prestations d'assurance-emploi est un formulaire (T4E) qui doit être rempli et joint à la déclaration de revenu si une personne a reçu des prestations d'assurance-emploi au cours de l'exercice financier.  3, record 6, French, - %C3%89tat%20des%20prestations%20d%27assurance%2Demploi%20vers%C3%A9es

Record number: 6, Textual support number: 2 OBS

Le terme «assurance-chômage» a été remplacé par «assurance-emploi» en vertu de la Loi sur l'assurance-emploi sanctionnée en 1996.  3, record 6, French, - %C3%89tat%20des%20prestations%20d%27assurance%2Demploi%20vers%C3%A9es

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Canada Revenue Agency’s form TD1X.  2, record 7, English, - Statement%20of%20Commission%20Income%20and%20Expenses%20for%20Payroll%20Tax%20Deductions

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Formulaire TD1X de l'Agence du revenu du Canada.  2, record 7, French, - %C3%89tat%20du%20revenu%20et%20des%20d%C3%A9penses%20de%20commissions%20aux%20fins%20des%20retenues%20sur%20la%20paie

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Publication number CTB9 E of Canada Revenue Agency.  1, record 8, English, - Canada%20Child%20Tax%20Benefit%2DStatement%20of%20Income

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Publication numéro CTB9 F de l'Agence du revenu du Canada.  1, record 8, French, - Prestation%20fiscale%20canadienne%20pour%20enfants%20%2D%20%C3%89tat%20des%20revenus

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - accounting%20income

Record 9,  Textual support,  French

Record number: 9, 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 9, French, - r%C3%A9sultat%20comptable

Record number: 9, 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 9, French, - r%C3%A9sultat%20comptable

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.  2, record 9, Spanish, - ingreso%20contable%20antes%20de%20impuestos

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Form T4A-NR, Revenue Canada Taxation.  1, record 10, English, - Statement%20of%20Fees%2C%20Commissions%20or%20Other%20Amounts%20Paid%20to%20Non%2DResidents%20for%20Services%20Rendered%20in%20Canada

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Formule T4A-NR, Revenu Canada Impôt.  2, record 10, French, - %C3%89tat%20des%20honoraires%2C%20des%20commissions%20ou%20d%27autres%20sommes%20pay%C3%A9es%20%C3%A0%20des%20non%2Dr%C3%A9sidants%20pour%20services%20rendus%20au%20Canada

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Publication number NR4A-RCA of Revenue Canada.  1, record 11, English, - Statement%20of%20Amounts%20Paid%20to%20Non%2DResidents%20of%20Canada%20to%20Which%20the%20Provisions%20of%20Section%20212%20of%20the%20Income%20Tax%20Act%20Apply

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Publication numéro NR4A-RCA de Revenu Canada.  1, record 11, French, - %C3%89tat%20des%20montants%20pay%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20auxquels%20s%27appliquent%20les%20dispositions%20de%20l%27alin%C3%A9a%20212%281%29j%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Form NR4, Revenue Canada Taxation.  3, record 12, English, - Statement%20of%20Amount%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Formule NR4, Revenu Canada Impôt.  3, record 12, French, - %C3%89tat%20des%20sommes%20pay%C3%A9es%20ou%20cr%C3%A9dit%C3%A9es%20%C3%A0%20des%20non%2Dr%C3%A9sidants%20du%20Canada

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

A cumulative statement used to reconcile the employer's remittances for the year with the following amounts : the total Québec provincial income tax reported on the Relevé 1, contributions to the Québec Health Insurance Plan, and the Québec Employment Standards Levy.  1, record 13, English, - Summary%20of%20Source%20Deductions%20and%20Employer%20Contributions

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Déclaration cumulative servant à établir la concordance entre les versements de l'employeur pour l'année et les montants suivants: total de l'impôt sur le revenu du Québec déclaré sur le Relevé 1, cotisations au Régime d'assurance-maladie du Québec et cotisation pour la Commission des normes du travail du Québec.  1, record 13, French, - Sommaire%20des%20retenues%20et%20des%20cotisations%20de%20l%27employeur

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

These changes began with the major reforms of the income and sales tax systems, and continued with adjustments made to the taxation of manufacturing and processing and research and development(R&D) in the February 1992 budget and the December 1992 Economic and Fiscal Statement.  1, record 14, English, - sales%20tax%20system

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Les réformes en profondeur apportées à la fiscalité directe et au régime de taxe de vente ont été suivies d'aménagement des règles fiscales applicables aux activités de fabrication et de transformation ainsi qu'à la recherche-développement (R-D) dans le budget de février 1992 et dans l'Exposé économique et financer de décembre 1992.  1, record 14, French, - r%C3%A9gime%20de%20taxe%20de%20vente

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Form NR4A-RCA Suppl., Revenue Canada Taxation.  2, record 15, English, - Statement%20of%20Amounts%20Paid%20to%20Non%2DResidents%20of%20Canada%20to%20which%20the%20Provisions%20of%20Paragraph%20212%281%29%28j%29%20of%20the%20Income%20Tax%20Act%20Apply

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Formule NR4A-RCA Supp., Revenu Canada Impôt.  2, record 15, French, - %C3%89tat%20des%20montants%20pay%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20auxquels%20s%27appliquent%20les%20dispositions%20de%20l%27alin%C3%A9a%20212%281%29%28j%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Form NR4B Suppl., Revenue Canada Taxation.  2, record 16, English, - Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20Paragraphs%20212%281%29%28a%29%20to%28s%29%20and%20Subsections%20212%282%29%20and%285%29%20of%20the%20Income%20Tax%20Act%29%2Dfor%20taxation%20years%20after%201990

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Formule NR4B Supp., Revenu Canada Impôt.  2, record 16, French, - D%C3%A9claration%20des%20sommes%20pay%C3%A9es%20ou%20cr%C3%A9dit%C3%A9es%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%28en%20vertu%20des%20alin%C3%A9as%20212%281%29%28a%29%20%C3%A0%20%28s%29%20et%20des%20paragraphes%20212%282%29%20et%20%285%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%29%20%2D%20pour%20les%20ann%C3%A9es%20d%C3%A9butant%20apr%C3%A8s%201990

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Form NR4A, Revenue Canada Taxation.  2, record 17, English, - Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%28Under%20paragraphs%20212%281%29%28h%29%20to%28r%29%20of%20the%20Income%20Tax%20Act%29

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Formule NR4A, Revenu Canada Impôt.  2, record 17, French, - Etat%20des%20montants%20pay%C3%A9s%20ou%20cr%C3%A9dit%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%28en%20vertu%20des%20alin%C3%A9as%20212%281%29%28h%29%20%C3%A0%20%28r%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%29

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The business is considered to have received an economic advantage through deferral of income tax otherwise payable. This advantage is recaptured in subsequent year when tax depreciation being substantially used up in early years is lower than depreciation for financial statement purposes.  1, record 18, English, - tax%20depreciation

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish