TERMIUM Plus®

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INCOME TRANSACTION [8 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
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.

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.

Key term(s)
  • advanced tax ruling
  • advanced income tax ruling
  • advanced ruling

French

Domaine(s)
  • Fiscalité
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.

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.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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".

Save record 1

Record 2 2016-03-08

English

Subject field(s)
  • Investment
  • Banking
  • Financial Institutions
DEF

The first day on which any transaction is contracted without the most recent income distribution or without title to the rights.

OBS

ex date: term and definition standardized by the International Organization for Standardization (ISO) in 1993.

French

Domaine(s)
  • Investissements et placements
  • Banque
  • Institutions financières
DEF

Premier jour à partir duquel toute négociation est exécutée sans participation à la plus récente distribution de revenus ou sans participation aux droits.

OBS

date de jouissance : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Operaciones bancarias
  • Instituciones financieras
DEF

Fecha a partir de la cual la cotización de un título se realiza deduciendo el importe del cupón.

Save record 2

Record 3 2015-03-02

English

Subject field(s)
  • Laws of the Market (Economy)
CONT

The demand for money consists of a transaction demand importantly related to income and a precautionary demand much dependent on interest and profit rates, and on wealth, volatile expectations, risk aversion, and speculative price expectations.

CONT

... the demand for money, along with depending positively on the level of income transactions, also depends inversely on the interest and profit yields sacrificed in order to have the safety and convenience holding M.

French

Domaine(s)
  • Lois du marché (Économie)

Spanish

Save record 3

Record 4 2011-06-08

English

Subject field(s)
  • Taxation
DEF

The unit of value to which the tax rate is applied to determine the tax due. For property taxes, the tax base is the assessed valuation; for income taxes, the net taxable income.

CONT

Taxes may... be classified in accordance with whether their base is income, wealth, or a commodity transaction. Income is the most important of all tax bases in developed countries.

PHR

Minimum tax base.

French

Domaine(s)
  • Fiscalité
DEF

Matière assujettie à l'impôt.

CONT

L'assiette de l'impôt est la base d'imposition sur laquelle il repose. Si l'on veut frapper un capital ou un revenu déterminé, il faut caractériser ce capital ou ce revenu (choix de la matière imposable) et, surtout, préciser où et comment le saisir (évaluation de la matière imposable). Les individus sont frappés d'après leur capacité contributive. Le choix de la matière imposable porte sur les éléments susceptibles de permettre l'appréciation des ressources des contribuables.

OBS

Voir la rubrique «assiette» dans le Grand Larousse.

PHR

Assiette de l'impôt minimum.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Objeto al cual se aplica la tasa de impuestos, por ejemplo, ingreso, riqueza o el precio de un bien.

PHR

determinar la base imponible.

Save record 4

Record 5 2003-11-03

English

Subject field(s)
  • Financial Accounting
CONT

The Cash Receipt Adjustment Form can be used to correct negative expenditures in the Expenditures column as well as receipts in the Receipt column, as long as the original transaction was either funds deposited at the Treasurer's Office or intramural income.

Key term(s)
  • negative expenditures

French

Domaine(s)
  • Comptabilité générale
Key term(s)
  • dépenses négatives

Spanish

Save record 5

Record 6 1992-06-16

English

Subject field(s)
  • Economics
  • Remuneration (Personnel Management)
OBS

Every income transaction involves sale receipts equal to p x q, [p : price, q : quantity] which leads to the PQ totals.

French

Domaine(s)
  • Économique
  • Rémunération (Gestion du personnel)

Spanish

Save record 6

Record 7 1981-01-26

English

Subject field(s)
  • National and International Economics
  • Saving and Consumption
OBS

This relationship between the interest rate and the level of income is labeled LM because it is the complete liquidity-preference relationship between money and income after we have taken into account both the dependence of money holding on interest and on income, i. e., we have recognized the transaction motive for "active money", which depends primarily on income(...)

French

Domaine(s)
  • Économie nationale et internationale
  • Épargne et consommation

Spanish

Save record 7

Record 8 1981-01-23

English

Subject field(s)
  • Currency and Foreign Exchange
OBS

The demand for money consists of a transaction demand importantly related to income, and a precautionary(or asset) demand much dependent on interest and profit rates, and on wealth, volatile expectations, risk aversion, and speculative price expectations.

French

Domaine(s)
  • Politique monétaire et marché des changes

Spanish

Save record 8

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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