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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 1, English, - income%20test

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Évaluation de l'état des revenus : Expression tirée des déclarations d'impôt T1 au niveau fédéral.  3, record 1, French, - %C3%A9valuation%20de%20l%27%C3%A9tat%20des%20revenus

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Modern economists are "post-Keynesians", keen to render obsolete any theories that cannot meet the test of experience. Thus, in 1970, post-Keynesians accord an importance to the role of money in the process of income determination...  1, record 2, English, - post%2DKeynesian

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

It is clear that it is not fair to base taxation on any single test of ability to pay. Each criterion has some defect from the point of view of equality. It may, therefore, be concluded that any single test of ability, whether it be the amount of income or of capital or saving or expenditure, or anything else is bound to be defective.  2, record 3, English, - base%20taxation%20on%20income

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Failure to seek or be available for suitable employment.  1, record 4, English, - work%20test

Record number: 4, Textual support number: 1 CONT

The income allowance approach of Tobin's can be traced back to Lady Rhys-Williams(1942, 1953) who proposed weekly cash dividends together with a work test.  3, record 4, English, - work%20test

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.  3, record 5, English, - impairment%20test

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.  1, record 5, French, - test%20de%20d%C3%A9preciation

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The Child Tax Benefit which goes to 3 million Canadian families with children was introduced in 1993, replacing a system of universal family allowances and child tax credits.... Today, the Child Tax Benefit provides qualifying families, based on an income test, with monthly payments resulting in a basic annual benefit of $1, 020 for each child aged 17 or under, and additional benefits depending on the number and ages of the children.  3, record 6, English, - child%20tax%20benefit

Record number: 6, Textual support number: 1 PHR

Monthly child tax benefit.  4, record 6, English, - child%20tax%20benefit

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La Prestation fiscale pour enfants versée à trois millions de familles canadiennes ayant des enfants, a été instaurée en 1993 pour remplacer le système universel d'allocation familiales et de crédits d'impôt pour enfants. [...] Aujourd'hui, le programme paie aux familles admissibles des versements mensuels basés sur le revenu, dont le total représente une prestation annuelle de base de 1 020 dollars par enfant âgé de 17 ans ou moins, ainsi que des prestations supplémentaires selon le nombre et l'âge des enfants.  3, record 6, French, - prestation%20fiscale%20pour%20enfants

Record number: 6, Textual support number: 1 PHR

Prestation fiscale mensuelle pour enfants.  4, record 6, French, - prestation%20fiscale%20pour%20enfants

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A special tax credit available to Canadians aged 65 and over.  2, record 7, English, - age%20credit

Record number: 7, Textual support number: 1 OBS

This credit, which is equal to 17 per cent of the "age amount"(currently $3, 482), translates into a maximum federal tax reduction of about $610 a year. In most provinces, the credit also reduces provincial taxes, resulting in a maximum combined federal-provincial tax reduction of about $950. The credit is transferable to a spouse, so a taxable senior who has a qualifying spouse with little or no income may claim a second age credit. The age credit is subject to an income test that targets the assistance to seniors with low or modest incomes.  2, record 7, English, - age%20credit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Crédit d'impôt spécial offert aux Canadiennes et Canadiens âgés de 65 ans et plus.  2, record 7, French, - cr%C3%A9dit%20en%20raison%20de%20l%27%C3%A2ge

Record number: 7, Textual support number: 1 OBS

Ce crédit, qui est égal à 17 p. 100 du «montant en raison de l'âge» (actuellement 3 482 $), se traduit par une diminution maximale d'impôt fédéral d'environ 610 $ par an. Dans la plupart des provinces, le crédit diminue également les impôts provinciaux, ce qui donne une réduction combinée maximale d'impôt fédéral et provincial d'environ 950 $. Le crédit est transférable au conjoint, de sorte qu'une personne âgée imposable qui a un conjoint admissible dont le revenu est nul ou faible peut demander un second crédit en raison de l'âge. Celui-ci est assujetti à un critère de revenu de sorte que l'aide bénéficie aux personnes âgées dont le revenu est faible ou modique.  2, record 7, French, - cr%C3%A9dit%20en%20raison%20de%20l%27%C3%A2ge

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Can he explain why participants in the Work and Income jobs skills courses are forced to take a pig-drawing test, given that a registered psychologist has identified the test as “a joke, with no scientific validity” and labelled the test “baffling, it's just nonsense”?  2, record 8, English, - pig%20exercise

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le test du cochon permet de déceler les traits de caractère de la personne qui l'a dessiné.  3, record 8, French, - dessin%20du%20cochon

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A synthetic index based on the variables, income, retail, sales, postal receipts, and bank deposits, was to be used to identify differentials in economic activity. More important, the index was to serve as an accuracy test for the comparative-projection model throughout the history of the two completed projects, from inception to several years following reservoir completion.  1, record 9, English, - synthetic%20index

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Indice défini comme une certaine combinaison (en général une moyenne simple ou pondérée) d'indices particuliers.  2, record 9, French, - indice%20synth%C3%A9tique

Record number: 9, Textual support number: 1 CONT

Nous faisons un «marché» tous les jours, en interrogeant les banques pour avoir des prix au comptant ou à terme, d'indices synthétiques, des cotations d'options et de swaps; [...]  3, record 9, French, - indice%20synth%C3%A9tique

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

on the basis of a means, a needs or an income test.  1, record 10, English, - on%20the%20basis%20of%20a%20means

Record number: 10, Textual support number: 1 OBS

social assistance payment.  1, record 10, English, - on%20the%20basis%20of%20a%20means

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

compte tenu des ressources, des besoins ou des revenus.  1, record 10, French, - compte%20tenu%20des%20ressources

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

A new initiative in New Brunswick, NB Job Corps, jointly funded by Human Resources Development Canada and two provincial ministries, will test models of providing income support in return for useful contributions such as working on community employment projects. These projects will provide the security of income support and the dignity of useful labour to workers who would otherwise have difficulty succeeding in more traditional adjustment measures. Over time, the experience gained may result in the individual becoming self-sufficient in the labour market.  1, record 11, English, - NB%20Job%20Corps

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Cette nouvelle initiative lancée au Nouveau-Brunswick, et financée conjointement par Développement des ressources humaines Canada et deux ministères provinciaux, permettra d'évaluer l'efficacité de modèles consistant à offrir un complément de revenu en échange d'une contribution utile comme la participation à des projets d'emploi communautaires. Ces projets apporteront à la fois la sécurité du soutien du revenu et la dignité d'un travail utile à des travailleurs qui auraient autrement de la difficulté à réussir dans le cadre de mesures d'adaptation plus traditionnelles. Avec le temps, l'expérience acquise permettra peut-être aux participants de devenir autonomes et de réintégrer le marché du travail.  1, record 11, French, - Compagnie%20des%20travailleurs%20du%20Nouveau%2DBrunswick

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

... frequent claimants would receive Adjustment Insurance benefits, which could be paid at a lower rate than Basic Insurance, or be subject to an income test, or have a different duration....  2, record 12, English, - adjustment%20insurance%20benefit

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

[...] les prestataires fréquents recevraient des prestations d'aide à l'adaptation, qui pourraient être payées soit selon un taux inférieur à celui des prestations de base, soit en fonction du revenu, soit pour une durée différente de celle des autres prestations [...].  2, record 12, French, - prestation%20d%27aide%20%C3%A0%20l%27adaptation

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Applicant's eligibility continues to be determined according to an income test; however, the test is now based on the federal definition of net family income including non-taxable income sources such as workers’ compensation, social assistance and tax-exempt foreign pension income.  1, record 13, English, - non%2Dtaxable%20income%20source

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

L'admissibilité continue d'être fonction d'une évaluation des revenus, mais cette évaluation repose maintenant sur la définition que donne le gouvernement fédéral du revenu familial net, ce qui comprend certaines sources de revenu non imposable comme les indemnités de la Commission des accidents du travail, l'aide sociale et les revenus de pension non imposés de source étrangère.  1, record 13, French, - source%20de%20revenu%20non%20imposable

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Source(s) : Improving Social Security in Canada - La sécurité sociale dans le Canada de demain.  1, record 14, French, - pay%C3%A9%20en%20fonction%20du%20revenu

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The budget also proposes to income-test the age credit under the personal income tax to focus assistance on seniors with low or modest incomes. About 75 per cent of seniors will continue to benefit from the full age credit.  1, record 15, English, - income%2Dtest%20the%20age%20credit

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Le budget propose également d'appliquer un critère de revenu au crédit en raison de l'âge de manière que ce dernier bénéficie aux personnes âgées dont le revenu est faible ou modeste.  1, record 15, French, - appliquer%20un%20crit%C3%A8re%20de%20revenu%20au%20cr%C3%A9dit%20en%20raison%20de%20l%27%C3%A2ge

Record 15,  Textual support,  Spanish