TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The accumulated difference between income taxes charged in the accounts and income taxes paid or currently payable.  3, record 1, English, - deferred%20income%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Montant cumulatif des effets fiscaux des écarts temporaires passés qui ne sont pas encore résorbés, provenant d'un accroissement (impôts passifs) ou d'une diminution (impôts actifs) des impôts sur les bénéfices constatés au cours des exercices antérieurs par rapport aux impôts effectivement exigibles pour ces exercices.  2, record 1, French, - imp%C3%B4t%20sur%20le%20revenu%20report%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An interperiod income-tax allocation that includes in income tax expense the tax effects of all transactions entering into the determination of pretax accounting income for the period even though some of the transactions may affect the taxes payable in a different period.  2, record 2, English, - comprehensive%20tax%20allocation

Record number: 2, Textual support number: 1 OBS

Such a comprehensive allocation recognizes that the amount of income taxes payable for a given period does not appropriately measure the income tax expense related to transactions for that period. Under this view, income-tax expense encompasses any accrual, deferral, or estimation necessary to measure the tax effects of transactions included in pretax accounting income for that period.  2, record 2, English, - comprehensive%20tax%20allocation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Mode d'application de la méthode du report d'impôts, dans lequel sont pris en compte les effets fiscaux de tous les écarts temporaires, quelle que soit la probabilité ou l'imminence de la résorption de ces écarts, ou encore leur degré de récurrence.  1, record 2, French, - report%20int%C3%A9gral

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

GNI(gross national income) is GDP [Gross Domestic Product] less net taxes on production and imports, less compensation of employees and property income payable to the rest of the world plus the corresponding items receivable from the rest of the world(in other words, GDP less primary incomes payable to non-resident units plus primary incomes receivable from non-resident units).  2, record 3, English, - gross%20national%20income

Record number: 3, Textual support number: 1 OBS

An alternative approach to measuring GNI at market prices is as the aggregate value of the balances of gross primary incomes for all sectors.  2, record 3, English, - gross%20national%20income

Record number: 3, Textual support number: 2 OBS

Note that GNI is identical to gross national product (GNP) as previously used in national accounts generally.  2, record 3, English, - gross%20national%20income

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le RNB (revenu national brut) est égal au PIB, diminué des impôts nets sur la production et les importations, de la rémunération des salariés et des revenus de la propriété à payer au reste du monde, et augmenté des rubriques correspondantes à recevoir du reste du monde (autrement dit, le PIB moins les revenus primaires à payer à des unités non résidentes, plus les revenus primaires à recevoir d'unités non résidentes).  2, record 3, French, - revenu%20national%20brut

Record number: 3, Textual support number: 1 OBS

Le RNB aux prix du marché est aussi mesuré comme la valeur agrégée des soldes bruts des revenus primaires de l'ensemble des secteurs; (à noter que le RNB est identique au produit national brut (PNB) tel qu'on l'employait auparavant dans les comptes nationaux en général).  2, record 3, French, - revenu%20national%20brut

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Most current taxes on income, wealth, etc consist of taxes on the income of households or profits of corporations and taxes on wealth that are payable regularly every tax period(as distinct from capital taxes levied infrequently).  1, record 4, English, - current%20tax%20on%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La plupart des impôts courants sur le revenu, le patrimoine, etc. sont des impôts sur les revenus des ménages ou sur les profits des sociétés; en font également partie les impôts sur le patrimoine qui sont payés de façon régulière, à chaque exercice fiscal (par opposition aux impôts en capital qui sont levés de façon ponctuelle).  1, record 4, French, - imp%C3%B4t%20courant%20sur%20le%20revenu

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Tax payable when transferring a good from one person to another in the form of a gift, its purpose, apart from purely as a means of collecting income, is to control the workings of other taxes such as inheritance tax.  2, record 5, English, - gift%20tax

Record number: 5, Textual support number: 1 OBS

gift tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 5, English, - gift%20tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Impôt payé au moment de la donation d'un bien à une personne.  2, record 5, French, - imp%C3%B4t%20sur%20les%20dons

Record number: 5, Textual support number: 1 OBS

impôt sur les donations : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 5, French, - imp%C3%B4t%20sur%20les%20dons

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Impuesto que se paga al regalar un bien a otra persona. Tiene como objetivo, aparte del recaudatorio en sí mismo, controlar el funcionamiento de otros impuestos como el de herencias.  2, record 5, Spanish, - impuesto%20sobre%20donaciones

Record number: 5, Textual support number: 1 OBS

impuesto sobre donaciones: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 5, Spanish, - impuesto%20sobre%20donaciones

Record 6,  Textual support,  English

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Sommes restant dues aux autorités fiscales à une date donnée relativement aux impôts sur les bénéfices de l'entreprise, déterminées par application de la législation fiscale.  1, record 6, French, - imp%C3%B4ts%20sur%20le%20b%C3%A9n%C3%A9fice%20%C3%A0%20payer

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, 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 7, English, - revenue%2Dto%2DGDP%20ratio

Record number: 7, Textual support number: 1 OBS

GDP: gross domestic product.  3, record 7, English, - revenue%2Dto%2DGDP%20ratio

Record 7,  Textual support,  French

Record number: 7, 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 7, French, - ratio%20recettes%2DPIB

Record number: 7, Textual support number: 1 OBS

PIB : produit intérieur brut.  1, record 7, French, - ratio%20recettes%2DPIB

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Up to and including the 1992 taxation year, senior citizens 65 years of age or over who were either homeowners or tenants, were eligible to apply for this non-taxable grant [Ontario Property Tax Grant] to offset the year's municipal property and school taxes payable on their principal residence, regardless of their income.  1, record 8, English, - non%2Dtaxable%20grant

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Jusqu'en 1992 inclusivement, les personnes âgées de 65 ans et plus qui sont propriétaires ou locataires pouvaient demander cette subvention non imposable, qui servait à réduire les impôts fonciers et scolaires municipaux de l'année en cours sur leur résidence principale, et ce, quel que soit leur revenu.  1, record 8, French, - subvention%20non%20imposable

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Low-income Saskatchewan residents may claim reductions on their federal income tax form to reduce their net provincial taxes payable. Tax reductions are available in respect of each dependent child, with a further reduction available in respect of the first child in a single parent family.  1, record 9, English, - Saskatchewan%20Tax%20Reductions

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Les personnes à faible revenu qui demeurent en Saskatchewan peuvent demander, en remplissant leur déclaration de revenu fédérale, une réduction du montant net de leurs impôts provinciaux payables. Les réductions d'impôt sont accordées pour chaque enfant à charge; de plus, une réduction plus forte est offerte pour le premier enfant des familles monoparentales.  1, record 9, French, - Saskatchewan%20Tax%20Reductions

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

In Ontario, these special taxes and the paid-up capital tax are payable over and above the corporation income tax.  1, record 11, English, - paid%2Dup%20capital%20tax

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

En Ontario, ces taxes spéciales de même que la taxe spéciale sur le capital libéré sont payables en sus de l'impôt sur le revenu des corporations.  1, record 11, French, - taxe%20sur%20le%20capital%20lib%C3%A9r%C3%A9

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

... where an individual faces low marginal tax rates [on dividend income], the dividend credit can "overflow" and offset the taxes that would otherwise be payable on other sources of income.  1, record 12, English, - overflow

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The Canadian corporate income tax system taxes each corporation as a separate entity. This means that some corporations in a commonly-owned corporate group may be paying taxes while others may have available tax losses, unused deductions or tax credits. Many countries including the United States and the United Kingdom have mechanisms to allow such unutilized tax items to be used to reduce taxes that would otherwise be payable elsewhere in a group. Mechanisms of this type are referred to in the discussion paper as group reporting systems.  1, record 13, English, - group%20reporting%20system

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish