TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers. Like a common shareholder, each unit holder receives a transferable, marketable certificate, representing the number of units owned and is entitled to one vote per unit owned. Unlike a common shareholder, however, ownership of a unit trust does not provide the safeguard of limited liability and theoretically a unit holder could be held liable for certain debts incurred by the trust itself.... All income received by the trust, aside from administrative expenses and fees of the advisors and managers, flows directly to unit holders as dividends.  2, record 1, English, - unit%20trust

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 108(2).  3, record 1, English, - unit%20trust

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels. Comme l'actionnaire ordinaire, le porteur d'unité reçoit un certificat négociable et transférable représentant le nombre d'unités détenues et a droit à un vote par unité. La propriété d'une unité de fiducie ne donne toutefois pas la sécurité de la responsabilité limitée et, à la différence de l'actionnaire ordinaire, un détenteur d'unités pourrait théoriquement être tenu responsable de certaines dettes contractées par le fonds. ... Tous les revenus que le fonds reçoit, mis à part les frais d'administration et la rémunération des conseillers et du gestionnaire, sont distribués directement aux détenteurs d'unités sous forme de dividendes.  2, record 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 108(2).  3, record 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

​Short-term rentals refer to when all or part of a dwelling unit is used to provide sleeping accommodations for any rental period that is less than 28 consecutive days in exchange for payment.... Short-term rentals have increased in popularity as they provide a unique alternative to hotels during travel, and offer income potential to the home owner.  2, record 2, English, - short%2Dterm%20rental

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

What is an Accessory Dwelling Unit(ADU) ? An accessory dwelling unit(ADU) is a legal and regulatory term for a secondary house or apartment that shares the building lot of a larger, primary home. The unit cannot be bought or sold separately, but they are often used to provide additional income through rent or to house a family member. For example, an elderly parent could live in a small unit and avoid having to move to an assisted living facility.  1, record 3, English, - accessory%20dwelling%20unit

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Il existe d'autres modèles pour densifier un secteur occupé par des maisons unifamiliales : l'habitation bi- ou multigénérationnelle, l'ajout d'un étage ou d'un pavillon de jardin, la transformation d'un garage ou d'un sous-sol en logement, etc. Toutes ces options sont regroupées sous l'appellation UHA pour unité d'habitation accessoire [...]  1, record 3, French, - unit%C3%A9%20d%27habitation%20accessoire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A persistent rise in the price of goods, services and factors of production over an extended period of time, as measured by a price index such as the "consumer price index" or the "gross-domestic-product deflator;" it is the percentage change in the price index.  2, record 4, English, - inflation

Record number: 4, Textual support number: 1 OBS

Inflation reduces the purchasing power of the dollar or any other unit of money, and tends to redistribute income from those with savings or those on fixed incomes to those who owe money or have sufficient bargaining power in the economy to raise their prices, wages, or professional fees above the rate of inflation.  2, record 4, English, - inflation

Record number: 4, Textual support number: 1 PHR

Declining, subdued inflation.  3, record 4, English, - inflation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Hausse du niveau moyen des prix des biens et services dans une économie.  2, record 4, French, - inflation

Record number: 4, Textual support number: 1 PHR

Modération, niveau, recul, volatilité de l'inflation.  3, record 4, French, - inflation

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Elevación general del índice de precios, y por tanto disminución del poder adquisitivo del dinero.  2, record 4, Spanish, - inflaci%C3%B3n

Record number: 4, Textual support number: 1 PHR

Paliar los efectos de la inflación.  3, record 4, Spanish, - inflaci%C3%B3n

Record number: 4, Textual support number: 2 PHR

Inestabilidad, nivel de la inflación.  4, record 4, Spanish, - inflaci%C3%B3n

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

[National Accounts] The amount added to goods and services by the contributions of capital and labour (i.e. the costs of bought-in materials and services has been deducted from the total value output).  2, record 5, English, - value%20added

Record number: 5, Textual support number: 1 OBS

In macroeconomy, the amount of economic value generated by the activity carried on within each production unit in the economy. The sum of all the value added generated by all production units equals the total production of the country, its national income measured as GDP(gross domestic product) or GNP(gross national product).  3, record 5, English, - value%20added

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[En comptabilité nationale] la valeur ajoutée est égale à l'excédent de la valeur des biens et des services produits sur la valeur des biens et des services consommés (i.e. les consommations intermédiaires). Il s'agit donc de la richesse créée lors du processus de production.  2, record 5, French, - valeur%20ajout%C3%A9e

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Unit responsible for conducting examination of employer payroll records to ensure the witholding of income tax and CPP [Canada Pension Plan] and EI [employment insurance] premiums-Revenue Collections Directorate.  1, record 6, English, - Trust%20Examination

Record number: 6, Textual support number: 2 OBS

Source(s): Employer Compliance Audit Risk Assessment Study.  1, record 6, English, - Trust%20Examination

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Unité chargée de procéder à l'examen des registres de paie des employeurs pour s'assurer que les retenues d'impôt et les cotisations au RPC [Régime de pensions du Canada] et à l'AE [assurance-emploi] soient retenues correctement et soient versées promptement - Direction du recouvrement des recettes.  1, record 6, French, - Examen%20des%20fiducies

Record number: 6, Textual support number: 2 OBS

Source(s) : Étude d'évaluation des risques pour la vérification du niveau d'observation des employeurs.  1, record 6, French, - Examen%20des%20fiducies

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 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.  5, record 7, English, - tax%20base

Record number: 7, Textual support number: 1 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.  6, record 7, English, - tax%20base

Record number: 7, Textual support number: 1 PHR

Minimum tax base.  7, record 7, English, - tax%20base

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Matière assujettie à l'impôt.  3, record 7, French, - assiette%20de%20l%27imp%C3%B4t

Record number: 7, Textual support number: 1 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.  5, record 7, French, - assiette%20de%20l%27imp%C3%B4t

Record number: 7, Textual support number: 1 OBS

Voir la rubrique «assiette» dans le Grand Larousse.  6, record 7, French, - assiette%20de%20l%27imp%C3%B4t

Record number: 7, Textual support number: 1 PHR

Assiette de l'impôt minimum.  7, record 7, French, - assiette%20de%20l%27imp%C3%B4t

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Objeto al cual se aplica la tasa de impuestos, por ejemplo, ingreso, riqueza o el precio de un bien.  5, record 7, Spanish, - base%20imponible

Record number: 7, Textual support number: 1 PHR

determinar la base imponible.  6, record 7, Spanish, - base%20imponible

Record 8,  Textual support,  English

Record number: 8, 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 8, English, - impairment%20test

Record 8,  Textual support,  French

Record number: 8, 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 8, French, - test%20de%20d%C3%A9preciation

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The annual money income from all sources for all members of the family (including income from related subfamily members).  2, record 9, English, - family%20income

Record number: 9, Textual support number: 1 CONT

In surveys on family income and income distribution, a family is considered to be an economic unit, or a group of individuals sharing a common dwelling and related by blood, marriage, or adoption-a definition that includes all relatives.  3, record 9, English, - family%20income

Record number: 9, Textual support number: 1 OBS

Do not confuse with household income.  4, record 9, English, - family%20income

Record number: 9, Textual support number: 2 OBS

Expression used on the federal income tax return T1 forms.  5, record 9, English, - family%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 9, French, - revenu%20familial

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The secondary distribution of income account shows how the balance of primary incomes of an institutional unit or sector is transformed into its disposable income by the receipt and payment of current transfers excluding social transfers in kind.  2, record 10, English, - secondary%20distribution%20of%20income%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le compte de distribution secondaire du revenu montre comment le solde des revenus primaires d'une unité ou d'un secteur institutionnel est transformé en son revenu disponible par l'intermédiaire des transferts courants, à l'exclusion des transferts sociaux en nature, reçus et versés.  2, record 10, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record number: 10, 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].  3, record 10, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Excess income is above some base level of income the individual retains for her/his own use.  2, record 11, English, - surplus%20income

Record number: 11, Textual support number: 2 CONT

The trustee determines the bankrupt's total monthly surplus income by subtracting from the family unit's available monthly income the amount which, according to the standards, corresponds to the number of persons in the family unit.  1, record 11, English, - surplus%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Le syndic détermine le revenu excédentaire mensuel total du failli en déduisant du revenu mensuel disponible de l'unité familiale le montant établi, conformément aux normes, qui correspond au nombre de personnes composant l'unité familiale du failli.  1, record 11, French, - revenu%20exc%C3%A9dentaire

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The secondary distribution of income account shows how the balance of primary incomes of an institutional unit or sector is transformed into its disposable income by the receipt and payment of current transfers excluding transfers in kind.  1, record 12, English, - secondary%20disribution%20of%20income%20account

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le compte de distribution secondaire du revenu montre comment le solde des revenus primaires d'une unité ou d'un secteur institutionnel est transformé en son revenu disponible par l'intermédiaire des transferts courants, à l'exclusion des transferts sociaux an nature, reçus et versés.  1, record 12, French, - compte%20de%20distribution%20secondaire%20du%20revenu

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to or putting the tangible non-produced asset at the disposal of, another institutional unit; it consists of interest, the distributed income of corporations(i. e. dividends and withdrawals from income of quasi-corporations), reinvested earnings on direct foreign investment, property income attributed to insurance policy holders, and rent.  1, record 13, English, - property%20income

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le revenu de la propriété se définit comme le revenu que doit recevoir le propriétaire d'un actif financier ou d'un actif corporel non produit en échange de la fourniture de fonds ou de la mise à disposition d'un actif corporel non produit à une autre entité institutionnelle; il comprend les intérêts, les revenus distribués des sociétés (c'est-à-dire les dividendes et les prélèvements sur les revenus des quasi-sociétés), les bénéfices réinvestis d'investissement direct étranger, les revenus de la propriété attribués aux assurés, et les loyers.  1, record 13, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Increase in consumption for each additional unit of income. Although they tend to move in the same direction(except for inferior goods), it can be more or less proportional.  3, record 14, English, - marginal%20propensity%20to%20consume

Record number: 14, Textual support number: 1 OBS

marginal propensity to consume: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 14, English, - marginal%20propensity%20to%20consume

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Augmentation de la consommation pour chaque unité additionnelle de revenu. Elle peut être plus ou moins proportionnelle.  2, record 14, French, - propension%20marginale%20%C3%A0%20consommer

Record number: 14, Textual support number: 1 OBS

propension marginale à la consommation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 14, French, - propension%20marginale%20%C3%A0%20consommer

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Aumento en el consumo por cada unidad adicional de ingreso. Aunque suelen moverse en la misma dirección (excepto en bienes inferiores), puede ser más o menos proporcional.  3, record 14, Spanish, - propensi%C3%B3n%20marginal%20al%20consumo

Record number: 14, Textual support number: 1 OBS

propensión marginal al consumo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 14, Spanish, - propensi%C3%B3n%20marginal%20al%20consumo

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Increase in savings for each additional unit of income. It is complementary to the marginal propensity to consume.  3, record 15, English, - marginal%20propensity%20to%20save

Record number: 15, Textual support number: 1 OBS

marginal propensity to save: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 15, English, - marginal%20propensity%20to%20save

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Augmentation de l'épargne pour chaque unité additionnelle de revenu. Elle est complémentaire à la propension marginale à la consommation.  2, record 15, French, - propension%20marginale%20%C3%A0%20%C3%A9pargner

Record number: 15, Textual support number: 1 OBS

propension marginale à épargner : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 15, French, - propension%20marginale%20%C3%A0%20%C3%A9pargner

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Aumento en el ahorro por cada unidad adicional de ingreso. Es el complementario de la propensión marginal al consumo.  3, record 15, Spanish, - propensi%C3%B3n%20marginal%20al%20ahorro

Record number: 15, Textual support number: 1 OBS

propensión marginal al ahorro: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 15, Spanish, - propensi%C3%B3n%20marginal%20al%20ahorro

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Royal Canadian Mounted Police.  1, record 16, English, - Income%20Tax%20and%20Enterprise%20Crimes%20Unit

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Gendarmerie royale du Canada.  1, record 16, French, - Groupe%20de%20l%27imp%C3%B4t%20et%20de%20la%20criminalit%C3%A9%20organis%C3%A9e

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Name of an administrative unit within Income Security Programs, HRDC [Human Resources Development Canada], Ontario Region.  1, record 17, English, - Program%20Delivery%20Support

Record number: 17, Textual support number: 2 OBS

Source(s): AGORA, HRDC’s Ontario region intranet.  1, record 17, English, - Program%20Delivery%20Support

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Agriculture and Agri-Food Canada, Economic and Policy Analysis Directorate, Policy Analysis Division.  1, record 18, English, - Farm%20Income%20and%20Program%20Analysis%20Unit

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Agriculture et Agroalimentaire Canada, Direction de l'analyse économique et stratégique, Division de l'analyse des politiques.  1, record 18, French, - Section%20de%20revenu%20agricole%20et%20de%20l%27analyse%20de%20programmes

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Unit within Income Security Programs at HRDC [Human Resources Development Canada] in the Ontario region.  1, record 19, English, - Business%20Innovation%20and%20Integrity

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Last unit of income earned by an individual.  1, record 20, English, - marginal%20income

Record number: 20, Textual support number: 1 OBS

marginal income: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 20, English, - marginal%20income

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Dernière unité de revenu gagnée par une personne.  1, record 20, French, - revenu%20marginal

Record number: 20, Textual support number: 1 OBS

revenu marginal : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 20, French, - revenu%20marginal

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Última unidad de renta ganada por el individuo.  1, record 20, Spanish, - renta%20marginal

Record number: 20, Textual support number: 1 OBS

renta marginal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 20, Spanish, - renta%20marginal

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A statement combining the income statements of two associated enterprises as a single economic unit.  2, record 21, English, - consolidated%20income%20statement

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Department of Administration and Management; Disbursements Section  1, record 22, English, - Income%20Tax%20Unit

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Ministère du Développement des ressources humaines. C'est une section qui s'occupe de l'aide financière aux étudiants.  1, record 23, French, - Unit%C3%A9%20de%20compensation%20fiscale

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Labour income per unit of output is obtained by dividing total labour income including military pay and allowances by GDP [gross domestic product](in constant 1986 dollars).  1, record 24, English, - labour%20income%20per%20unit%20of%20output

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

United Nations.  2, record 25, English, - Income%20Unit

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Nations Unies.  2, record 25, French, - Groupe%20des%20recettes

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

income investment trusts(IITs). Another type of unit trust is based on the concept of investment in bonds and debentures of Governments and corporations in Canada.  3, record 27, English, - income%20investment%20trust

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Fiducie d'investissement à revenu fixe. Il s'agit d'un autre genre de fiducie d'investissement à participation unitaire fondée sur le principe du placement dans des obligations et des débentures émises par les gouvernements et les compagnies au Canada.  3, record 27, French, - fiducie%20d%27investissement%20%C3%A0%20revenu%20fixe

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

A BIU is a unit of measurement of weighted enrolment. Different weights are assigned to different programs. For example, 5 BIU’s might be alloted to a master’s degree student, 10 master’s degree students thus equalling 50 BIU’s. This unit of measurement is used in the financing of Ontario university programs. Grants given by the Department of Education may be based on BIU’s.  3, record 28, English, - basic%20income%20unit

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Income that a property will produce with 100% occupancy. The potential gross income is generally derived by multiplying the rental value per unit times the number of units in the building.  1, record 29, English, - potential%20gross%20income

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Le revenu brut effectif est le revenu brut potentiel, déduction faite d'une provision normalisée pour pertes de loyers et de mauvaises créances.  1, record 29, French, - revenu%20brut%20potentiel

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish