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

Those expenses other than the insurance costs for adjusting claims. They might include the cost of an independent adjuster, legal fees, expert fees, etc.  1, record 2, English, - claim%20expense

Record number: 2, Textual support number: 1 OBS

adjustment expenses: term found in the context of public auto insurance uniformity in New Brunswick.  5, record 2, English, - claim%20expense

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

frais de règlement : terme retrouvé dans le contexte de l'uniformisation de l'assurance automobile publique au Nouveau-Brunswick.  3, record 2, French, - frais%20d%27expertise

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Insurance covering legal costs. Does much the same job as medical insurance does for medical expenses and is mostly written on a group basis. Includes the indemnification through providing agreed legal services as well as the payment of money to compensate insured for costs.  1, record 3, English, - legal%20expense%20insurance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Assurance défense : Assurance ayant pour objet de défendre un assuré cité devant les tribunaux à la suite de certaines infractions, et d'assumer, généralement dans la limite d'un maximum convenu, les frais de la défense.  4, record 3, French, - assurance%20d%C3%A9fense

Record number: 3, Textual support number: 1 OBS

assurance défense : terme normalisé par l'AFNOR. Extrait de la norme NF-K001, reproduire avec l'autorisation de l'AFNOR  1, record 3, French, - assurance%20d%C3%A9fense

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Seguro [que] tiene por objeto consignar a favor del asegurado las fianzas penales que le sean exigidas por la autoridad judicial, y satisfacer los gastos procesales necesarios para la defensa del asegurado, dentro de los límites establecidos en la póliza.  1, record 3, Spanish, - seguro%20de%20defensa%20criminal

Record number: 3, Textual support number: 1 OBS

Este seguro es normalmente complementario al de responsabilidad civil derivada de accidentes de automóviles.  1, record 3, Spanish, - seguro%20de%20defensa%20criminal