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 OBS

An outlay or expense made or incurred refers to an amount that was incurred to sell a capital property. This amount can be deducted from the proceeds of disposition when calculating capital gain or loss.  2, record 2, English, - outlay%20or%20expense%20made%20or%20incurred

Record number: 2, Textual support number: 2 OBS

These types of expenses include fixing-up expenses, finders’ fees, commissions, brokers’ fees, surveyors’ fees, legal fees, transfer taxes, and advertising costs.  3, record 2, English, - outlay%20or%20expense%20made%20or%20incurred

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

«Dépense engagée ou effectuée» fait référence aux frais que la vente d'une immobilisation a occasionnés. Ce montant peut être déduit du produit de disposition lors du calcul du gain ou de la perte en capital.  2, record 2, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e

Record number: 2, Textual support number: 2 OBS

Les dépenses engagées ou effectuées comprennent les frais de réparation, de courtage, de publicité et d'arpentage, les frais juridiques, les commissions, les honoraires de démarcheurs et les taxes de transfert.  3, record 2, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Rape culture includes jokes, TV, music, advertising, legal jargon, laws, words and imagery, that make violence against women and sexual coercion seem so normal that people believe that rape is inevitable.  2, record 3, English, - rape%20culture

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La culture du viol décrit un environnement social et médiatique dans lequel les violences sexuelles trouvent des justifications, des excuses sont simplement banalisées, voire acceptées. C'est par exemple un environnement qui culpabilise les femmes quant à leurs tenues et leur apparence. Dire (ou penser) qu'une femme victime de viol qui se balade seule le soir en talons et en mini-jupe «l'a bien cherché», c'est faire peser sur la victime la responsabilité du crime – car le viol est un crime, n'est-ce pas [...]  2, record 3, French, - culture%20du%20viol

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The BC Association of Broadcasters represents the interests of the vast majority of private over-the-air radio television broadcasters in the province. Associate members of the Association include advertising agencies, public broadcasting enterprises and many other businesses which relate to the broadcasting industry. The BCAB represents member stations in provincial regulatory issues, legal issues pertaining to broadcasting and offer information and support to all member on issues that affect private broadcasters in the province.  1, record 4, English, - British%20Columbia%20Association%20of%20Broadcasters

Record number: 4, Textual support number: 2 OBS

Title and abbreviation confirmed by the association.  2, record 4, English, - British%20Columbia%20Association%20of%20Broadcasters

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Appellation et abréviation confirmées par l'organisme.  2, record 4, French, - British%20Columbia%20Association%20of%20Broadcasters

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Short title : Non-smokers’ Health Act. Legal title : An Act to regulate smoking in the federal workplace and on common carriers and to amend the Hazardous Products Act in relation to cigarette advertising.  1, record 5, English, - Non%2Dsmokers%26rsquo%3B%20Health%20Act

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Titre abrégé : Loi sur la santé des non-fumeurs. Titre légal : Loi régissant l'usage du tabac [...] en ce qui concerne la publicité des cigarettes.  1, record 5, French, - Loi%20sur%20la%20sant%C3%A9%20des%20non%2Dfumeurs

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

An advertising required by law to be published or broadcasted.  2, record 6, English, - legal%20advertising

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Publicité étant conforme aux règles et pouvant être publiée ou diffusée.  2, record 6, French, - publicit%C3%A9%20l%C3%A9gale

Record number: 6, Textual support number: 1 CONT

La publicité légale des entreprises est régie par la Loi sur la publicité légale des entreprises individuelles, des sociétés et des personnes morales.  1, record 6, French, - publicit%C3%A9%20l%C3%A9gale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The costs of issuing shares, including legal fees, advertising, selling and printing costs.  2, record 7, English, - share%20issue%20expenses

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Frais auxquels donne lieu une émission d'actions, notamment les frais juridiques, les frais d'impression des certificats d'actions, la commission du preneur et les honoraires du professionnel comptable.  2, record 7, French, - frais%20d%27%C3%A9mission%20d%27actions

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The cost incurred when issuing bonds, including legal fees, cost of pledging security, advertising, selling and printing costs.  3, record 8, English, - bond%20issue%20expenses

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Frais résultant d'une émission d'obligations, notamment les frais juridiques, les frais de vérification (audit, révision), de publicité, de vente et d'impression de certificats, ainsi que les frais découlant de la mise en gage des biens hypothéqués.  2, record 8, French, - frais%20d%27%C3%A9mission%20d%27obligations

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... the bank shall not make any payment on account of incorporation or organization expenses out of moneys received form the issue of the shares of the bank and interest thereon, except reasonable sums... for the payment of clerical assistance, legal services, accounting services, office accommodation at one location, office expenses, advertising stationery, postage and travel expenses. [Bank Act].  1, record 9, English, - stationery%20expenses

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

[...] il est interdit à la banque de payer ses dépenses de constitution et d'organisation sur les fonds procurés par l'émission d'actions et les intérêts y afférents, sauf en ce qui concerne, et ce pour un montant raisonnable [...] les dépenses de secrétariat, de services juridiques, de comptabilité et d'aménagement - en un seul endroit - de bureaux, ainsi que les frais de bureau, de publicité, de papeterie d'affranchissement et de déplacement. [Loi sur les banques].  1, record 9, French, - frais%20de%20papeterie

Record 9,  Textual support,  Spanish