TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

guaranteed annual income; GAI : designations that broadly refer to a cash transfer provided by government to individuals to ensure a minimum level of annual income for everyone.  3, record 1, English, - guaranteed%20annual%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

revenu annuel garanti; RAG : désignations qui désignent généralement un transfert en espèces accordé par un gouvernement aux particuliers afin d'assurer un revenu annuel minimum à tous.  3, record 1, French, - revenu%20annuel%20garanti

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A foreign trust is an entity organized outside Canada which is set up to hold and administer funds or property on behalf of beneficiaries. For example, a Canadian taxpayer may transfer funds or property to a foreign trust for the benefit of his children living abroad. However, such arrangements can also be set up for the purpose of reducing income from property for Canadian tax purposes. The Income Tax Act contains provisions designed to prevent the avoidance of tax in such cases.  2, record 2, English, - foreign%20trust

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Entité constituée à l'étranger afin de détenir et d'administrer des fonds ou d'autres biens pour le compte de bénéficiaires. Par exemple, un contribuable canadien peut transférer des fonds ou d'autres biens à une fiducie étrangère au profit de ses enfants qui vivent à l'étranger. Cependant, ces fiducies peuvent également être établies afin de réduire le revenu tiré de biens aux yeux du fisc canadien. La Loi de l'impôt sur le revenu comporte des dispositions qui visent à prévenir l'évitement de l'impôt dans ce cas.  2, record 2, French, - fiducie%20%C3%A9trang%C3%A8re

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Transfer of income from higher levels of economic class to those less favoured, by means of fiscal instruments or public measures(inheritance taxes, progressive income tax, income policies, etc.).  3, record 3, English, - redistribution%20of%20income

Record number: 3, Textual support number: 1 CONT

In connection with welfare programs of the government, mention should be made of the fact that various redistributions of income among citizens are accomplished by the form in which the government allocates the burden of the taxes it levies on different groups and classes.  4, record 3, English, - redistribution%20of%20income

Record number: 3, Textual support number: 1 OBS

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

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Transfert du revenu des classes de plus haut niveau économique à celles plus favorisées, par le biais des instruments fiscaux ou des mesures à caractère public (impôt sur les successions, progressivité de l'impôt sur le revenu, politique sur les revenus, etc.).  3, record 3, French, - redistribution%20du%20revenu

Record number: 3, Textual support number: 1 OBS

redistribution du revenu : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 3, French, - redistribution%20du%20revenu

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Transferencia de renta de las clases de mayor nivel económico a las menos favorecidas, a través de instrumentos fiscales o medidas de carácter público (impuesto de sucesiones, progresividad en el impuesto sobre la renta, política de rentas, etc.).  2, record 3, Spanish, - redistribuci%C3%B3n%20de%20la%20renta

Record number: 3, Textual support number: 1 OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 3, Spanish, - redistribuci%C3%B3n%20de%20la%20renta

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Entries in a nation's balance of payments account showing trade(exports and imports), invisible trade(income and expenditures for services), profits earned from foreign operations, interest and transfer payments.  2, record 4, English, - current%20account

Record number: 4, Textual support number: 1 OBS

Compare to "capital account".  3, record 4, English, - current%20account

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Compte statistique de la balance des paiements d'un pays qui récapitule les échanges visibles (exportations et importations), les échanges invisibles (revenus et dépenses au titre des services), les bénéfices tirés d'opérations à l'étranger, les intérêts et les paiements de transfert.  2, record 4, French, - compte%20courant

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961 ... when the federal and provincial governments converted from the tax rental arrangements (which originated during World War II) to separate federal and provincial personal and corporate income taxes (PIT and CIT).  3, record 5, English, - income%20tax%20point

Record number: 5, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 5, English, - income%20tax%20point

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 5, French, - point%20d%27imp%C3%B4t

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 5, Spanish, - punto%20impositivo

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

[The Fiscal Monitor reports] on the government's fiscal performance. It compares performance in the current month with that in the same month in the previous year, as well as performance since the start of the fiscal year with that in the same period one year earlier. It reports revenues(income tax revenues, excise taxes and duties, employment insurance premiums, and other revenues) and expenses(transfer payments to persons, transfers to other levels of government, and subsidies and other transfers).  2, record 7, English, - The%20Fiscal%20Monitor

Record number: 7, Textual support number: 2 OBS

Department of Finance.  3, record 7, English, - The%20Fiscal%20Monitor

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

[La revue financière présente] les résultats financiers du gouvernement. Elle compare les résultats du mois courant par rapport à ceux du même mois [de] l'année précédente, ainsi que les résultats depuis le début de l'exercice financier par rapport à la même période l'année précédente. Elle fait état des revenus (impôt sur le revenu, taxes et droits d'accise, cotisations d'assurance-emploi et autres revenus) et des dépenses (transferts aux particuliers, transferts aux autres administrations, et subventions et autres transferts).  2, record 7, French, - La%20revue%20financi%C3%A8re

Record number: 7, Textual support number: 2 OBS

Ministère des finances.  3, record 7, French, - La%20revue%20financi%C3%A8re

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A locked-in retirement account(LIRA) is a special type of registered retirement savings plan … into which a person can transfer the amounts that are in a supplemental pension plan or a life income fund … The amounts in a LIRA are locked-in and can only be used for retirement income. Amounts cannot be withdrawn from a LIRA, except under certain circumstances in which a refund is allowed.  3, record 8, English, - locked%2Din%20retirement%20account

Record number: 8, Textual support number: 1 OBS

A LIRA is also known as a locked-in RRSP (registered retirement savings plan) in most provinces as both plans are similar.  4, record 8, English, - locked%2Din%20retirement%20account

Record number: 8, Textual support number: 2 OBS

The LIRA is available in all jurisdictions, with the exception of British Columbia, Nova Scotia and federally regulated pension plans. These three jurisdictions provide for the locked-in RRSP, which is very similar to the LIRA.  5, record 8, English, - locked%2Din%20retirement%20account

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le compte de retraite immobilisé (CRI) est un régime enregistré d'épargne-retraite […] particulier, dans lequel une personne peut transférer les sommes provenant de son régime complémentaire de retraite ou de son fonds de revenu viager […] L'argent contenu dans un CRI est immobilisé, car il doit servir à procurer un revenu à la retraite, […], sauf dans certaines circonstances où un remboursement est permis.  3, record 8, French, - compte%20de%20retraite%20avec%20immobilisation%20des%20fonds

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The transfer of account balances from subsidiary ledgers(containing nominal or temporary accounts) to [the] income summary account at the end of an accounting period.  1, record 9, English, - closing

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Achieving zero hunger as soon as possible requires quickly providing the poor with additional incomes so that they can achieve sufficient nourishment. At the beginning, a large proportion of the additional income needed to lift the poor out of poverty is provided through social protection to close the poverty gap(known as the poverty gap transfer or PGT).  1, record 10, English, - poverty%20gap%20transfer

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

In the context of liberalized and competitive markets, the simulated mill-gate price minus the cost of processing and the cost of marketing would determine the maximum producer price. The difference between that price and the actual producer price gives an idea of the volume of implicit transfer of income between the sectors of production and processing.  2, record 11, English, - actual%20producer%20price

Record number: 11, Textual support number: 2 CONT

Following our closed-economy example, price stability is defined as the equalization between national producer price and the average actual producer price in a country.  3, record 11, English, - actual%20producer%20price

Record number: 11, Textual support number: 1 OBS

Producer prices are actual transacted prices received by local producers for their output, net of any discounts, premiums, rebates or allowances given to buyers, but including surcharges.  4, record 11, English, - actual%20producer%20price

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Enfin, le texte institutionnalise les aides d'urgences adoptées à partir de 1998 dans le cadre du FAIR Act [Federal Agriculture Improvement and Reform Act] par un dispositif de soutien contra-cyclique [...] pérenne visant à protéger les producteurs contre de possibles fortes baisses des prix du marché. Ces aides permettent ainsi de leur payer la différence entre le prix effectif (somme du prix moyen du marché ou du loan rate et des aides directes) et le prix d'objectif (target price) défini par le FSRIA [Farm Security and Rural Investment Act] pour chacune des productions (céréales, coton, oléagineux, laine, miel, pois secs, lentilles et pois chiches).  2, record 11, French, - prix%20effectif%20%C3%A0%20la%20production

Record number: 11, Textual support number: 2 OBS

prix effectif à la production : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 11, French, - prix%20effectif%20%C3%A0%20la%20production

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The decline in global crude oil prices since mid-2014 will have impacts throughout the global economy, resulting in an income transfer from relatively few oil exporting countries to many oil importing countries. As a result,... the net impact [on the global economy] is positive, as lower energy costs translate into real income gains and stronger economic activity for households and firms.  1, record 12, English, - net%20impact

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le repli des prix mondiaux du pétrole brut depuis le milieu de 2014 aura des répercussions dans l'ensemble de l'économie mondiale; il entraînera un transfert de revenu d'un nombre relativement faible de pays exportateurs à un grand nombre de pays importateurs. Par conséquent, son incidence nette sur l'économie mondiale est positive, puisque les coûts d'énergie moins élevés se traduisent par des revenus réels plus élevés et une activité économique plus forte pour les ménages et les entreprises.  2, record 12, French, - incidence%20nette

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... there will be increases in the incomes of those servicing the new [proposed] highway and in the value of businesses which employ them, as well as increases in the value of property adjacent to the new highway. It should also be pointed out that there will be accompanying decreases in income and wealth in areas from which traffic will be diverted to the new highway. Accompanying tables could illustrate these transfer effects.  1, record 13, English, - transfer%20effect

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, record 14, English, - lump%2Dsum%20social%20dividend

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Canadian families in all income groups have seen increases of about 10 per cent or more in their real after-tax, after-transfer income since 2006.  1, record 15, English, - after%2Dtransfer%20income

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

[...] les familles canadiennes de tous les groupes de revenu ont vu leur revenu réel après impôt et après transfert progresser d’environ 10 % ou plus depuis 2006.  1, record 15, French, - revenu%20apr%C3%A8s%20transfert

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

A constant price income measure, the real gross national disposable income(RGNDI) measures the real purchasing power of national disposable income, by taking account of changes in the terms of trade(the relative value of exports and imports) and the real value of net investment and transfer incomes with the rest of the world.  2, record 16, English, - real%20gross%20national%20disposable%20income

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Information obtenue auprès de l'auteur du système.  1, record 17, French, - Modules%20pour%20l%27analyse%20des%20programmes%20sociaux%2C%20imp%C3%B4ts%20et%20transferts

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The [Marrakesh] Accords... established three new funds....-A Special Climate Change Fund that complements other funding mechanisms and exists to finance projects relating to capacity-building, adaptation, technology transfer, climate change mitigation and economic diversification for countries highly dependent on income from fossil fuels.  1, record 18, English, - economic%20diversification

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Trois nouveaux fonds, gérés par le FEM [Fonds pour l'environnement mondial], ont été établis aux termes des Accords de Marrakech [...] - le Fonds spécial pour les changements climatiques complète les autres mécanismes en place et vise à financer les projets relatifs au renforcement des capacités, à l'adaptation, au transfert de technologies, à l'atténuation des changements climatiques et à la diversification de l'économie des pays qui sont fortement tributaires des revenus tirés des combustibles fossiles.  1, record 18, French, - diversification%20de%20l%27%C3%A9conomie

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The sum of factor incomes(wages and salaries, entrepreneurial and property income) and transfer payments(that is, pensions, family allowances. unemployments benefits) minus direct taxes.  1, record 19, English, - household%20disposable%20income

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Le revenu disponible des ménages est le revenu effectivement à leur disposition pour effectuer des dépenses de consommation ou pour épargner.  1, record 19, French, - revenu%20disponible%20des%20m%C3%A9nages

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

The Ontario Centres of Excellence is the pre-eminent research-to-commercialization vehicle in Ontario. We take ideas to income. Created in response to Ontario's most critical competitive challenges, we facilitate economic growth through support for industrially relevant R&D, the opening of new market opportunities and the commercialization of leading edge discovery. We build strong industry and academic relationships. And, we stimulate knowledge transfer through the development of bright minds, moving their skills to the market.  2, record 20, English, - Ontario%20Centres%20of%20Excellence

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Le gouvernement de l'Ontario a créé le programme des Centres d'excellence de l'Ontario (CEO) afin de resserrer les liens dans la recherche entre les universités et l'industrie. Le programme des Centres d'excellence de l'Ontario favorise le développement économique de la province par le biais des activités suivantes : la recherche dirigée; la commercialisation de nouvelles technologies; la formation et le perfectionnement d'un personnel hautement qualifié.  1, record 20, French, - Centres%20d%27excellence%20de%20l%27Ontario

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Through its Income Verification Project, CRA(Canada Revenue Agency) has also introduced a new electronic process to transfer income information to provinces and territories. This information is necessary in order to verify eligibility for income-tested support programs. The transfer is quick and secure, and requires the specific authorisation of the clients involved. To date CRA has established partnerships with about 25 provincial and territorial ministries and social service agencies to use this system, which in the future may be used as a model for other services.  1, record 21, English, - Income%20Verification%20Project

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Dans le cadre de son Projet de vérification du revenu, l'ARC (Agence du revenu du Canada) a mis en place un nouveau processus électronique qui facilite le transfert des données sur le revenu aux gouvernements provinciaux et territoriaux. Cette information est essentielle pour vérifier l'admissibilité aux programmes subordonnés aux revenus. Le transfert est rapide et sécuritaire et nécessite l'autorisation expresse des clients visés. Jusqu'ici, l'ARC a établi des partenariats avec quelques 25 ministères et organismes de services sociaux provinciaux et territoriaux en vue d'utiliser le système, lequel pourrait éventuellement servir de modèle pour les autres services.  1, record 21, French, - Projet%20de%20v%C3%A9rification%20du%20revenu

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

An amount equal to the Transfer Value as defined in the Public Service Superannuation Act(PSSA) up to the prescribed limits set under the Income Tax Act.  4, record 22, English, - defined%20contribution

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Montant correspondant à la valeur de transfert telle que définie dans la LPFP [Loi sur la pension de la fonction publique] jusqu'à concurrence des limites prescrites par la Loi de l'impôt sur le revenu.  2, record 22, French, - cotisation%20d%C3%A9termin%C3%A9e

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The portion of the amount transferable... into a prescribed retirement savings arrangement that is greater than the amount prescribed for such a transfer under the Income Tax Act(Canada).  1, record 23, English, - excess%20amount

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

tranche excédentaire. En ce qui concerne le montant qui peut être transféré [...] dans un arrangement d'épargne-retraite prescrit, tranche qui est supérieure au montant prescrit dans le cas d'un tel transfert aux termes de la Loi de l'impôt sur le revenu (Canada).  1, record 23, French, - tranche%20exc%C3%A9dentaire

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

[The] "maximum unlocking amount" means the lesser of(a) three times the amount of "M"..., and(b) twenty-five per cent of the balance in a life income fund on the first day of the fiscal year in which a transfer is to be made...  1, record 24, English, - maximum%20unlocking%20amount

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

«Loi» désigne la Loi sur les prestations de pension; «montant maximal qui n'est pas immobilisé» désigne le moindre de a) trois fois le montant de «M» [...], et b) vingt-cinq pour cent du solde dans le fonds de revenu viager au premier jour de l'exercice financier au cours duquel le transfert doit être effectué [...]  1, record 24, French, - montant%20maximal%20qui%20n%27est%20pas%20immobilis%C3%A9

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

"transfer assets" means, in reference to a pension plan, the total of any cash balances in the plan, any accrued and receivable income items in the plan and(a) the market value of investments held by the plan, or(b) a value related to the market value of investments held by the plan by means of an averaging method that stabilizes short-term fluctuations of market values over a period of not more than five years, determined as of a given date.  1, record 25, English, - transfer%20assets

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

«actifs de transfert» désigne, relativement à un régime de pension, la somme de tous soldes en espèces du régime, de tous articles de revenu accumulés et recevables du régime et a) la valeur marchande des placements du régime, ou b) une valeur relative à la valeur marchande des placements du régime au moyen d'une méthode du coût moyen qui stabilise les fluctuations à court-terme de valeurs marchandes sur une période d'au plus cinq ans, déterminée à une certaine date.  1, record 25, French, - actifs%20de%20transfert

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

... "maximum unlocking amount" means the lesser of(a) three times the amount of "M" as determined under subsection 22(2), and(b) twenty-five per cent of the balance in a life income fund on the first day of the fiscal year in which a transfer is to be made under subsection 22(6. 1).  1, record 26, English, - maximum%20unlocking%20amount

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

... «montant maximal qui n'est pas immobilisé» désigne le moindre de a) trois fois le montant de «M» tel que déterminé en vertu du paragraphe 22(2), et b) vingt-cinq pour cent du solde dans le fonds de revenu viager au premier jour de l'exercice financier au cours duquel le transfert doit être effectué en vertu du paragraphe 22(6.1).  1, record 26, French, - montant%20maximal%20qui%20n%27est%20pas%20immobilis%C3%A9

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

The War Veterans Allowance(WVA) is a transfer payment program, which has been in effect since September 1, 1930. The program is a form of non-taxable financial assistance available to Canadian Veterans of World War I(WWI), World War II(WWII) and the Korean War. It also acts as a "window of access" to other programs(e. g., Veterans Independence Program, Assistance Fund) for recipients and "near-recipients"(individuals who would qualify, except they receive income through other income support programs). The purpose of WVA is to ensure that, in recognition of wartime service, eligible persons are provided with regular monthly income in order to meet their basic needs, and maintain dignity.  1, record 27, English, - War%20Veterans%20Allowance%20Program

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Le Programme des allocations aux anciens combattants (AAC) est un programme de paiement de transfert en vigueur depuis le 1er septembre 1930. Il s'agit d'une forme d'aide financière non imposable offerte aux anciens combattants canadiens de la Première Guerre mondiale, de la Seconde Guerre mondiale et de la guerre de Corée. Le Programme sert également de porte d'entrée vers d'autres programmes (p. ex. Programme pour l'autonomie des anciens combattants, Fonds de secours) pour les bénéficiaires et les quasi-bénéficiaires (personnes qui seraient autrement admissibles si elles ne recevaient pas un soutien du revenu d'autres programmes). Le Programme des allocations aux anciens combattants constitue une forme de reconnaissance aux personnes admissibles ayant servi en temps de guerre, pour s'assurer qu'elles reçoivent un revenu mensuel régulier leur permettant de satisfaire leurs besoins fondamentaux et de conserver leur dignité.  1, record 27, French, - Programme%20des%20allocations%20aux%20anciens%20combattants

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

In 2004-2005, [Canada Revenue Agency] implemented seven new income verification data exchanges using File Transfer Protocol(FTP) methodology... This brings the number of program clients to 13.  1, record 28, English, - income%20verification%20data%20exchange%20service

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

En 2004-2005, sept programmes provinciaux se sont joints [au] service d'échange de données de vérification du revenu [de l'Agence du revenu du Canada], portant ce total à 13 programmes.  1, record 28, French, - service%20d%27%C3%A9change%20de%20donn%C3%A9es%20de%20v%C3%A9rification%20du%20revenu

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Under the co-operative Income Verification Program, the federal and provincial/territorial governments exchange data using File Transfer Protocol(FTP) methodology. FTP allows the CRA [Canada Revenue Agency] to release limited taxpayer information, with taxpayer consent, using a secure, two-way, online electronic data exchange. This simplifies the administration of income-tested benefit programs for recipients.  2, record 29, English, - Income%20Verification%20Program

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

En vertu du Programme de validation du revenu, le gouvernement fédéral et les gouvernements provinciaux et territoriaux échangent des données au moyen de la méthode du protocole de transfert de fichiers (FTP). Le FTP permet à l'ARC [Agence du revenu du Canada] de communiquer des données restreintes sur les contribuables, avec leur consentement, par un échange en ligne, protégé et bidirectionnel. Cette méthode simplifie l'administration des programmes fondés sur un examen du revenu et destinés aux bénéficiaires.  2, record 29, French, - Programme%20de%20validation%20du%20revenu

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Social transfers are usually defined as programs through which governments provide money(ie, transfer income) to individuals for some social purpose.  2, record 30, English, - social%20transfer

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Transferts sociaux : Ensemble [...] des ressources nationales qui, chaque année, du fait des pouvoirs publics, sont redistribuées entre certains membres de la communauté nationale afin de leur permettre de disposer d'un pouvoir d'achat supérieur à celui qu'il se sont acquis du fait de leur activité professionnelle ou -- dans les pays capitalistes -- du fait de leur fortune.  2, record 30, French, - transfert%20social

Record number: 30, Textual support number: 2 CONT

Les dépenses [législatives] comprennent notamment les principaux transferts sociaux du gouvernement fédéral aux Canadiens, y compris la sécurité de la vieillesse, le supplément de revenu garanti, les allocations aux conjoints et les prestations d'assurance-chômage [...]  3, record 30, French, - transfert%20social

Record number: 30, Textual support number: 1 OBS

[...] il est aujourd'hui de pratique courante de distinguer les transferts purement «économiques» des transferts dits «sociaux», en se basant sur la nature des motivations qui sont à l'origine de ces opérations.  4, record 30, French, - transfert%20social

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

Statistics Canada. SPSD/M is a micro computer-based product designed to assist those interested in analyzing the financial interactions of governments and individuals in Canada. It can help one to assess the cost implications or income redistributive effects of changes in the personal taxation and cash transfer system.  1, record 31, English, - Social%20Policy%20Simulation%20Database%20and%20Model

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

La BD/MSPS est un produit exécutable sur micro-ordinateur conçu pour aider les analystes à examiner les interactions financières entre les gouvernements et les individus au Canada. Il permet d'évaluer les coûts ou les effets sur la redistribution des revenus des changements apportés au système d'impôts personnels et de transferts monétaires.  1, record 31, French, - Base%20de%20donn%C3%A9es%20et%20Mod%C3%A8le%20de%20simulation%20de%20politiques%20sociales

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The quotient obtained by dividing the total of the market value of investments held by an employer's pension plan, any cash balances and any accrued and receivable income items by the sum of the residual liabilities and the transfer liabilities.  2, record 32, English, - asset%20transfer%20ratio

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Quotient obtenu en divisant le total de la valeur marchande des placements détenus dans le régime de pension d'un employeur, tout solde en espèces et tout article de revenu accumulé et recevable par la somme des éléments de passif résiduels et des éléments de passif de transfert.  2, record 32, French, - indice%20de%20transfert%20des%20%C3%A9l%C3%A9ments%20d%27actif

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

This budget provides $1.7 billion over the next five years in new spending for a long-term adjustment program for the Atlantic groundfish industry. A key challenge for the government is to establish a smaller but viable groundfish sector that provides adequate earnings without the requirement for ongoing federal income transfers.  2, record 33, English, - income%20transfer

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Ce budget prévoit $1.7 milliard de dépenses nouvelles au cours des cinq prochaines années pour un programme d'adaptation à long terme de l'industrie du poisson de fond dans l'Atlantique. Une tâche essentielle consiste, pour le gouvernement, à établir un secteur des poissons de fond plus petit mais viable, qui assure des rémunérations suffisantes sans que des transferts de revenus fédéraux soient nécessaires en permanence.  2, record 33, French, - transfert%20de%20revenus

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

A trust whereby provisions can be altered or canceled dependent on the grantor. During the life of the trust, income earned is distributed to the grantor, and only after death does property transfer to the beneficiaries.  5, record 34, English, - revocable%20trust

Record number: 34, Textual support number: 1 CONT

What is a revocable living trust? A trust is a written agreement that names someone to be responsible for managing property for the benefit of others. A revocable living trust (also called a "living trust" or "revocable trust") is one type of trust. It’s a "living" trust because you create it while you’re alive. It’s "revocable" because, as long as you’re mentally competent, you can change or end the trust at any time, for any reason.  6, record 34, English, - revocable%20trust

Record number: 34, Textual support number: 1 OBS

According to the Canadian Dictionary, revocable trust is the preferred spelling.  7, record 34, English, - revocable%20trust

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Fiducie qui peut être résiliée ou modifiée par la personne qui l'a établie.  2, record 34, French, - fiducie%20r%C3%A9vocable

Record number: 34, Textual support number: 1 CONT

[...] une fiducie est dite révocable ou sans droit de regard si le bien transféré ou le bien substitué à celui-ci peut revenir au cédant ou être transféré à des personnes désignées par ce dernier après la création de la fiducie, ou si aucun de ces biens ne peut être aliéné du vivant du cédant sans son consentement.  3, record 34, French, - fiducie%20r%C3%A9vocable

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

The [Marrakesh] Accords established three new funds....-A Special Climate Change Fund that complements other funding mechanisms and exists to finance projects relating to capacity-building, adaptation, technology transfer, climate change mitigation and economic diversification for countries highly dependent on income from fossil fuels.  2, record 35, English, - Special%20Climate%20Change%20Fund

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Trois nouveaux fonds, gérés par le FEM [Fonds pour l'environnement mondial], ont été établis aux termes des Accords de Marrakech [...] - le Fonds spécial pour les changements climatiques complète les autres mécanismes en place et vise à financer les projets relatifs au renforcement des capacités, à l'adaptation, au transfert de technologies, à l'atténuation des changements climatiques et à la diversification de l'économie des pays qui sont fortement tributaires des revenus tirés des combustibles fossiles.  2, record 35, French, - Fonds%20sp%C3%A9cial%20pour%20les%20changements%20climatiques

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Transfer of income that does not involve a quid pro quo and which is non-contractual in character, for example, direct taxes, social security benefits and contributions, social assistance grants and grants between governments to finance the military or other consumption expenditure or budgetary deficit of a government.  2, record 37, English, - unrequited%20transfer

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

Economic force that tends to automatically offset increasing and decreasing trends in different economic cycle phases. For example, income tax, which is progressive, increases more proportionately than family income growth, and therefore tends to reduce private consumption in boom periods.  3, record 38, English, - built%2Din%20stabilizer

Record number: 38, Textual support number: 1 CONT

Already, taxes automatically fall and transfer payments rise when the gross national product and income decline, and just the opposite occurs when GNP and GNY rise. This behaviour has earned taxes and transfer payments the names "automatic stabilizers" or "built-in stabilizers".  4, record 38, English, - built%2Din%20stabilizer

Record number: 38, Textual support number: 1 OBS

automatic stabilizer: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 38, English, - built%2Din%20stabilizer

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Force économique qui tend à contrecarrer automatiquement les tendances à la hausse ou à la baisse dans les différentes étapes des cycles économiques. Par exemple, en étant progressif, l'impôt sur le revenu augmente plus que proportionnellement quand il y a une hausse des revenus familiaux, et tend par conséquent, à diminuer la consommation privée dans les phases d'expansion du cycle.  2, record 38, French, - stabilisateur%20automatique

Record number: 38, Textual support number: 1 CONT

L'équilibre économique est recherché au plus haut niveau possible d'activité par le plein emploi des hommes et des capitaux et une large redistribution des richesses. [Le plein emploi] est réalisé en France grâce à toute une série de stabilisateurs automatiques: fortes dépenses budgétaires, transferts de revenus par la Sécurité sociale, la fiscalité [...] système de retraites et de pensions nivelant les pouvoirs d'achat et garantissant en permanence une forte propension à consommer, statut professionnel très favorable des travailleurs du secteur nationalisé, souplesse de la réglementation en matière de crédit à la consommation.  3, record 38, French, - stabilisateur%20automatique

Record number: 38, Textual support number: 1 OBS

stabilisateur automatique : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 38, French, - stabilisateur%20automatique

Record 38,  Textual support,  Spanish

Record number: 38, Textual support number: 1 DEF

Fuerza económica que tiende a contrarrestar automáticamente las tendencias alcistas o bajistas en las diversas fases de los ciclos económicos. Por ejemplo, el impuesto sobre la renta, al ser progresivo, aumenta más que proporcionalmente con un crecimiento de las rentas familiares, y tiende por tanto a disminuir el consumo privado en fases expansivas del ciclo.  1, record 38, Spanish, - estabilizador%20autom%C3%A1tico

Record number: 38, Textual support number: 1 OBS

estabilizador automático: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 38, Spanish, - estabilizador%20autom%C3%A1tico

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

In 1977, federal transfers that formerly had been tied to provincial spending for health and post-secondary education were converted to a "block" transfer, consisting of cash and the value of income tax points given up by the federal government at the time.  1, record 39, English, - block%20transfer

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

En 1977, les transferts fédéraux qui avaient été établis jusque-là en fonction des dépenses consacrées par les provinces à la santé et à l'enseignement postsecondaire ont fait place à un transfert global ou «en bloc», formé d'une partie en espèces et d'une partie en points d'impôt sur le revenu que le gouvernement fédéral a alors cédés aux provinces.  1, record 39, French, - transfert%20global

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A department of government set up for the purpose of assessing and collecting income tax, capital transfer tax, licences of various kinds. It does not include excise duty. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 41, English, - Inland%20Revenue

Record number: 41, Textual support number: 1 OBS

The Department [of Inland Revenue] shall have the control and management of, - (a) the collection of all duties of excise; (b) the collection of stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps; (c) internal taxes; (d) standard weights and measures; (e) the collection of bridge and ferry tolls and rents; ... [Inland Revenue Act].  3, record 41, English, - Inland%20Revenue

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Loi citée : Loi du revenu de l'intérieur.  1, record 41, French, - revenu%20de%20l%27int%C3%A9rieur

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Dans le cadre des prix de transfert.  1, record 42, French, - redressement%20compensatoire%20de%20revenu

Record number: 42, Textual support number: 2 OBS

Loi de l'impôt sur le revenu, par. 247(1).  1, record 42, French, - redressement%20compensatoire%20de%20revenu

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

To prevent the tax-free transfer of income between generations, the government also taxes all unrealised capital gains at death, except when they are transferred to a spouse.  1, record 43, English, - tax%2Dfree%20transfer%20of%20income

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Pour empêcher le transfert, en franchise d'impôts, de revenu entre générations, le gouvernement impose aussi tous les gains en capital non réalisés au décès, sauf lorsque l'actif est transféré au conjoint.  1, record 43, French, - transfert%20en%20franchise%20d%27imp%C3%B4ts%20de%20revenus

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

The objective of this program is to provide funds for payments to provincial governments under various statutory authorities.  2, record 44, English, - Fiscal%20Transfer%20Payments%20Program

Record number: 44, Textual support number: 2 OBS

This program encompasses fiscal equalization payments under the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, payments under the Public Utilities Income Tax Transfer Act, and payments under other statutory authorities.  3, record 44, English, - Fiscal%20Transfer%20Payments%20Program

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Ce programme prévoit le versement de fonds aux gouvernements provinciaux en vertu d'autorisations législatives.  2, record 44, French, - Programme%20des%20paiements%20de%20transfert%20fiscal

Record number: 44, Textual support number: 2 OBS

Ce programme comprend des paiements de péréquation fiscale au titre de la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et sur les contributions fédérales en matière d'enseignement postsecondaire et de santé, des paiements au titre de la Loi sur le transfert de l'impôt sur le revenu des entreprises d'utilité publique et des paiements en application d'autres autorisations législatives.  3, record 44, French, - Programme%20des%20paiements%20de%20transfert%20fiscal

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

The income security programs... have, as their purpose, one or more of the following objectives : i) the assurance of adequate individual or family income through the transfer of financial benefits;...  1, record 45, English, - transfer%20of%20financial%20benefits

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Les programmes de sécurité du revenu [...] visent tous un ou plusieurs des objectifs suivants : i) assurer un revenu personnel ou familial suffisant au moyen d'un transfert de prestations financières; [...]  1, record 45, French, - transfert%20de%20prestations%20financi%C3%A8res

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

Antonio would claim a partially income-tested age credit and transfer of Carolina's age credit, but not the pension income credits since CPP(Canadian Pension Plan) benefits do not qualify for the credit.  1, record 46, English, - income%2Dtested%20age%20credit

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Francis demanderait un crédit en raison de l'âge partiellement soumis à un critère de revenu et un transfert du crédit en raison de l'âge de Caroline, mais n'aurait pas de crédit pour revenu de pension puisque les prestations du RPC (Régime de pensions du Canada) n'y donnent pas droit.  1, record 46, French, - cr%C3%A9dit%20en%20raison%20de%20l%27%C3%A2ge%20soumis%20%C3%A0%20un%20crit%C3%A8re%20de%20revenu

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

-The Public Utilities Income Tax Transfer is being eliminated.  1, record 47, English, - Public%20Utilities%20Income%20Tax%20Transfer

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

- Le transfert de l'impôt sur le revenu des entreprises d'utilité publique est éliminé.  1, record 47, French, - transfert%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20des%20entreprises%20d%27utilit%C3%A9%20publique

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Source(s) : Glossaire du recensement de 1991 - version du 31 mars 1995.  1, record 48, French, - revenu%20sous%20forme%20de%20transferts%20gouvernementaux

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Projet de loi C-256  1, record 49, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28transfert%20de%20revenu%20au%20conjoint%29

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].  1, record 50, French, - b%C3%A9n%C3%A9ficiaire%20de%20revenus%20de%20la%20propri%C3%A9t%C3%A9%20et%20de%20transferts

Record number: 50, Textual support number: 2 OBS

Source(s) : Traduction de l'ONU; Traduction recommandée par l'INSEE.  1, record 50, French, - b%C3%A9n%C3%A9ficiaire%20de%20revenus%20de%20la%20propri%C3%A9t%C3%A9%20et%20de%20transferts

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  French

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

1990.  1, record 52, English, - An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Federal%2DProvincial%20Fiscal%20Arrangements%20and%20Federal%20Post%2DSecondary%20Education%20and%20Health%20Contributions%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20Public%20Utilities%20Income%20Tax%20Transfer%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20a%20related%20Act

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

1990.  1, record 52, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20la%20Loi%20sur%20les%20arrangements%20fiscaux%20entre%20le%20gouvernement%20f%C3%A9d%C3%A9ral%20et%20les%20provinces%20et%20sur%20les%20contributions%20f%C3%A9d%C3%A9rales%20en%20mati%C3%A8re%20d%27enseignement%20post%2Dsecondaire%20et%20de%20sant%C3%A9%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20le%20transfert%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20des%20entreprises%20d%27utilit%C3%A9%20publique%2C%20la%20Loi%20sur%20les%20allocations%20aux%20anciens%20combattants%20et%20une%20loi%20connexe

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

The so-called "butterfly" reorganization technique set out in paragraph 55(3)(b) of the Income Tax Act was originally devised to effect a tax-deferred transfer of a corporation's assets to its shareholders in circumstances where the economic ownership of those assets remained substantially unchanged.  1, record 53, English, - butterfly%20reorganization%20technique

Record 53,  Textual support,  French

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

Under loss transfer systems, each corporation in a defined group continues to be treated separately and files a separate income tax return. However, corporations in the group are given the option of transferring certain items, for example, a loss for tax purposes, to one or more of the other corporations in the group. The transferred loss reduces the tax liability in the recipient corporations. In this type of system, it may also be feasible to allow certain deductions or tax credits to be transferred.  1, record 54, English, - loss%20transfer%20system

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 CONT

Selon le système de transfert des pertes fiscales, chaque société membre d'un groupe bien défini continue d'être traitée séparément et produit sa propre déclaration d'impôt sur le revenu. Toutefois, ces sociétés ont la possibilité de transférer à une ou plusieurs autres corporations du groupe certains postes, par exemple, une perte aux fins de l'impôt. La perte transférée réduit l'impôt exigible de la société ou des sociétés bénéficiant du transfert. Dans ce type de système, il est également possible de permettre le transfert de certaines déductions ou crédits fiscaux.  1, record 54, French, - syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  French

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 OBS

See Statutes of Canada (S.C.), 1970, c.63, 56(4)  2, record 56, English, - transfer%20of%20rights%20to%20income

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 OBS

Voir les Statuts du Canada (S.C.), 1970, c.63, 56(4)  2, record 56, French, - transfert%20de%20droit%20sur%20le%20revenu

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 CONT

... if we want to work with the money income actually available to be spent on C [consumption expenditure] or on personal saving, we must first subtract from disposable income "consumer interest(and personal transfer payments to foreigners) ".  1, record 57, English, - consumer%20interest

Record 57,  Textual support,  French

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 OBS

O.E.C.D.  1, record 58, French, - politique%20de%20transfert%20des%20revenus

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  French

Record 59,  Textual support,  Spanish