TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Association de planification fiscale et financière is an independent non-governmental organization. It provides its members with training and information on taxation and financial planning in French.  7, record 1, English, - Association%20de%20planification%20fiscale%20et%20financi%C3%A8re

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

L'APFF regroupe des professionnels issus de tous les secteurs de l'activité économique pour les soutenir dans leurs démarches de mise à jour continuelle de connaissances en fiscalité et en planification financière.  6, record 1, French, - Association%20de%20planification%20fiscale%20et%20financi%C3%A8re

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A foreign subsidiary is legally independent of its parent company and conducts its own business operations. It must comply with local taxation and employment laws, which often vary from the home country. If the subsidiary faces a lawsuit or fine from local authorities, the subsidiary is responsible, while the parent company retains immunity.  3, record 2, English, - offshore%20subsidiary%20company

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Since 1938, tax practitioners from all over the world rely on the IBFD for authoritative expertise on cross-border taxation. IBFD is the portal to high quality independent tax research, international tax information and education with the aim to enable customers to do their work more quickly and efficiently. The wealth of IBFD's experience and knowledge is reflected in the make-up of the organization.  1, record 3, English, - International%20Bureau%20of%20Fiscal%20Documentation

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The Expert Panel on Equalization and Territorial Formula Financing was announced by Minister Goodale on March 21, 2005 to undertake an independent review of the Equalization and Territorial Formula Financing programs. This follows on an agreement reached in October 2004 among First Ministers to consider further changes to strengthen these programs. The Panel' s goal is to help the Government of Canada ensure that Canadians, wherever they reside, receive from their provincial and territorial governments reasonably comparable public services at reasonably comparable levels of taxation.  1, record 4, English, - Expert%20Panel%20on%20Equalization%20and%20Territorial%20Formula%20Financing

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

La mise sur pied du Groupe d'experts sur la péréquation et la formule de financement des territoires (FFT) a été annoncée par le ministre Goodale le 21 mars 2005. Le Groupe a pour mandat d'effectuer un examen indépendant de la péréquation et de la FFT. Cette initiative découle de l'entente conclue par les premiers ministres en octobre 2004 visant l'examen de solutions de rechange pour renforcer ces programmes. Sa tâche consiste à aider le gouvernement du Canada à faire en sorte que les Canadiennes et les Canadiens, peu importe où ils habitent au pays, reçoivent de leurs gouvernements provinciaux et territoriaux des services publics à un niveau de qualité et de fiscalité sensiblement comparables.  1, record 4, French, - Groupe%20d%27experts%20sur%20la%20p%C3%A9r%C3%A9quation%20et%20la%20formule%20de%20financement%20des%20territoires

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Finance Canada, Tax Policy Branch, Business Income Tax Division.  2, record 5, English, - Technical%20Committee%20on%20Business%20Taxation

Record number: 5, Textual support number: 2 OBS

Independent panel of legal accounting and economics professionals with expertise in the taxation field. It was established following the 1996 federal budget to review Canada's business taxation system with a view to promoting job creation and economic growth, facilitating compliance and administration, and enhancing fairness.  3, record 5, English, - Technical%20Committee%20on%20Business%20Taxation

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Finances Canada, Direction de la politique de l'impôt, Division de l'impôt des entreprises.  2, record 5, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record number: 5, Textual support number: 2 OBS

Instance indépendante qui regroupe des spécialistes de la fiscalité provenant des milieux du droit, de la comptabilité et des sciences économiques. Créé à la suite du Budget fédéral de 1996 afin d'examiner la fiscalité des entreprises au Canada dans le but de promouvoir la création d'emplois et la croissance économique, de faciliter l'observation et l'administration du régime fiscal, ainsi que de le rendre plus équitable.  3, record 5, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

There will be no need to go back on the principle of independent taxation even though the tax credit element in an individual' s assessment is likely to be based on the household position.  1, record 6, English, - independent%20taxation

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Il ne sera pas nécessaire de revenir sur le principe d'imposition individuelle, même si dans le cadre de cette évaluation fiscale, l'élément de crédit d'impôt est appelé à se fonder sur la situation du ménage.  1, record 6, French, - imposition%20individuelle

Record 6,  Textual support,  Spanish