TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.  3, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.  4, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 1, English, - self%2Demployment%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.  2, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 1, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Costs incurred in the formation or incorporation of an organization, including legal, accounting and registration fees.  4, record 2, English, - organization%20expenses

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Frais engagés à l'occasion de la création d'une nouvelle entité juridique (société, coopérative, etc.).  1, record 2, French, - frais%20de%20constitution

Record number: 2, Textual support number: 1 CONT

Les frais de constitution comprennent notamment les droits d'enregistrement, les honoraires de conseiller juridique et d'expert-comptable et, en France et en Belgique, les honoraires de commissaire aux apports, les frais de notaire, les frais de greffe, les frais d'insertion (publication par la voie des journaux prescrite par la loi) et les timbres fiscaux.  1, record 2, French, - frais%20de%20constitution

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Los necesarios para llevar a cabo la creación de una sociedad.  2, record 2, Spanish, - gastos%20de%20constituci%C3%B3n

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

In accounting for leases, the costs incurred by the lessor that are directly associated with negotiating and executing a specific leasing transaction, e. g., commissions, legal fees and costs of preparing and processing documents for new leases.  3, record 3, English, - initial%20leasing%20costs

Record number: 3, Textual support number: 1 OBS

Compare with "executory costs."  4, record 3, English, - initial%20leasing%20costs

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Frais directement reliés à la négociation et à la finalisation d'un contrat de location.  1, record 3, French, - co%C3%BBts%20initiaux%20de%20location

Record number: 3, Textual support number: 1 OBS

Ces frais comprennent les commissions, les frais juridiques et les coûts qu'entraînent la préparation et la rédaction des documents ayant trait au contrat de location.  1, record 3, French, - co%C3%BBts%20initiaux%20de%20location

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-99R5-CONSOLID.  1, record 4, English, - Legal%20and%20Accounting%20Fees

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Bulletin d'interprétation IT-99R5-CONSOLID de l'Agence du revenu du Canada.  1, record 4, French, - Frais%20juridiques%20et%20comptables

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A ratio that represents the total expenses incurred by the fund which includes the management fee and is expressed as a percentage of the fund’s average net assets.  2, record 5, English, - management%20expense%20ratio

Record number: 5, Textual support number: 1 CONT

Management fees, operating expenses and taxes are collectively expressed as a percentage of the fund's total value. This percentage value is called the Management Expense Ratio(MER). MER values depend on the costs of managing each fund, and may include marketing, sales, administration, legal, accounting, reporting and portfolio management costs. These costs are charged directly to the fund, and reduce the value of your investment.  3, record 5, English, - management%20expense%20ratio

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Somme de toutes les dépenses associées à la gestion de fonds communs de placement, divisée par la moyenne des actifs nets.  2, record 5, French, - ratio%20des%20frais%20de%20gestion

Record number: 5, Textual support number: 1 CONT

Le ratio de frais de gestion (RFG) est composé entre autres des diverses dépenses, de la rémunération des gestionnaires, des commissions de vente, des frais juridiques, des frais de publicité et marketing, des frais d'administration et de la TPS [taxe sur les produits et services] (depuis 2000).  3, record 5, French, - ratio%20des%20frais%20de%20gestion

Record 5,  Textual support,  Spanish