TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The reduction of a person's tax liability to the lowest possible level through legal means. This is done by utilizing all possible deductions, taking advantage of alternative methods of reporting and assessing income, and using all possible tax loopholes.  5, record 1, English, - tax%20avoidance

Record number: 1, Textual support number: 1 OBS

Not to be confused with "tax evasion". According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax avoidance" and "tax evasion", depending on the context.  6, record 1, English, - tax%20avoidance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Ensemble des procédés que le contribuable utilise pour réduire au minimum sa charge fiscale en se prévalant des dispositions avantageuses de la loi.  2, record 1, French, - %C3%A9vitement%20fiscal

Record number: 1, Textual support number: 1 OBS

«Évitement fiscal» : expression désignant une façon légale d'éviter de l'impôt et employée uniquement dans la Loi de l'impôt sur le revenu canadienne.  4, record 1, French, - %C3%A9vitement%20fiscal

Record number: 1, Textual support number: 2 OBS

À ne pas confondre avec la fraude fiscale.  5, record 1, French, - %C3%A9vitement%20fiscal

Record number: 1, Textual support number: 3 OBS

En France et en Belgique, le terme «évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale, alors qu'au Canada, le même terme a une connotation de fraude fiscale.  2, record 1, French, - %C3%A9vitement%20fiscal

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Negación al pago de impuestos en forma parcial o total.  1, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 OBS

El termino "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal.  5, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - self%2Demployment%20income

Record number: 2, 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 2, English, - self%2Demployment%20income

Record number: 2, Textual support number: 1 OBS

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

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 2, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 2, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Term used when legal representative for an estate, business or property wants to prove that all tax amounts owed by a deceased have been paid.  2, record 3, English, - clearance%20certificate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Terme utilisé lorsque le représentant légal d'une entreprise ou d'un bien veut prouver que tous les montants dus par la personne décédée ont été payés.  2, record 3, French, - certificat%20de%20d%C3%A9charge

Record 3,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

... the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform and legal assessment...  2, record 5, English, - joint%20tax%20audit

Record number: 5, Textual support number: 1 CONT

In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine [issues or transactions] of one or more related taxable persons with cross-border business activities.  3, record 5, English, - joint%20tax%20audit

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

A PHC is not a defined term in the Income Tax Act, but rather a term adopted to define a corporation which holds assets; typically income-generating investment assets. A PHC is usually a CCPC [Canadian-controlled private corporation] and is a separate legal entity from its owners, requiring financial statements and separate filing of corporate tax returns.  2, record 7, English, - personal%20holding%20company

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

[An] individual who supports the false notion that they do not have to pay tax on the income they earn by using a combination of legal and other arguments to place themselves outside of the tax system.  2, record 8, English, - tax%20protester

Record number: 8, Textual support number: 1 OBS

One of the most common arguments tax protesters use is the natural/legal person argument.  2, record 8, English, - tax%20protester

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

[Personne] qui appuie la notion erronée selon laquelle elle n'a pas à payer de l'impôt sur le revenu qu'elle gagne et qui utilise une combinaison d'arguments juridiques ou autres afin de s'exclure du régime fiscal.  3, record 8, French, - contestataire%20du%20fisc

Record number: 8, Textual support number: 1 OBS

L'un des arguments les plus souvent évoqués par ces contestataires est celui qui fait une distinction entre «personne physique» et «personne morale».  3, record 8, French, - contestataire%20du%20fisc

Record number: 8, Textual support number: 2 OBS

contestataire de l'impôt; contestataire du fisc; protestataire de l'impôt : termes tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  4, record 8, French, - contestataire%20du%20fisc

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

In the 2001 Ontario Budget, the Equity in Education Tax Credit(EETC) program was introduced for parents and legal guardians to partially offset the cost of tuition for a child attending an eligible independent school in Ontario. On December 18, 2003, the program was cancelled.  1, record 9, English, - Equity%20in%20Education%20Tax%20Credit

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Le Budget de l'Ontario 2001 avait sanctionné la mise en œuvre du programme du Crédit d'impôt pour l'équité en matière d'éducation à l'intention des parents et tuteurs légaux afin d'alléger en partie les frais de scolarité des enfants qui fréquentent une école indépendante admissible en Ontario.  1, record 9, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20l%27%C3%A9quit%C3%A9%20en%20mati%C3%A8re%20d%27%C3%A9ducation

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Short title : Income Tax Conventions Implementation Act, 1999. Legal title : An Act to implement an agreement... with respect to taxes on income.  2, record 10, English, - Income%20Tax%20Conventions%20Implementation%20Act%2C%201999

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Titre abrégé : Loi de 1999 pour la mise en œuvre de conventions fiscales. Titre légal : Loi mettant en œuvre un accord [...] en matière d'impôts sur le revenu.  2, record 10, French, - Loi%20de%201999%20pour%20la%20mise%20en%20%26oelig%3Buvre%20de%20conventions%20fiscales

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Charitable deeds of covenant. A deed of covenant is a legal document by which a person promises to pay a fixed sum of money every year. For tax purposes a covenant to a charity should be capable of lasting for a period of more than three years...  2, record 11, English, - charitable%20deeds%20of%20covenant

Record number: 11, Textual support number: 1 OBS

charitable deeds of covenant: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 11, English, - charitable%20deeds%20of%20covenant

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

acte d'engagement caritatif : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 11, French, - acte%20d%27engagement%20caritatif

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

BEPS refers to legal tax planning arrangements undertaken by multinational enterprises that exploit the interaction between domestic and international tax rules to shift profits away from the countries where income producing activities take place.  2, record 12, English, - base%20erosion%20and%20profit%20shifting

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

On entend par BEPS les arrangements juridiques de planification fiscale auxquels ont recours des multinationales qui exploitent l'interaction entre les règles fiscales domestiques et internationales afin de transférer les bénéfices à l'extérieur des pays où les activités produisant des revenus se déroulent.  2, record 12, French, - %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The tax administrator may... establish a reduced land tax rate or exempt from land tax : a) land owned by legal entities, which have not been established or founded to conduct business activities, b) land used as cemeteries, columbaria, urn groves and ash scattering fields...  2, record 13, English, - urn%20grove

Record number: 13, Textual support number: 1 OBS

Grove: a group of trees affording shade or forming avenues or walks, occurring naturally or planted for a special purpose.  3, record 13, English, - urn%20grove

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Au bord de la rivière [...] ce parc cinéraire unique en son genre accueille un millier «d'habitants» […] on vient [au parc] plus facilement que dans un cimetière.  2, record 13, French, - parc%20cin%C3%A9raire

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The initial hearing will be held before an administrative law judge or tax commissioner. At the hearing evidence, including testimony, documents and other exhibits may be offered and oral or written argument on legal issues may be received.  2, record 14, English, - application%20on%20initial%20hearing

Record number: 14, Textual support number: 2 OBS

In the event that the court does not release the suspect at the initial hearing, it may order continued detention for a period of up to 15 consecutive days.  3, record 14, English, - application%20on%20initial%20hearing

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Lorsque le tribunal n'ordonne pas la libération du suspect lors de l'audience initiale, il peut ordonner son maintien en détention pour une période de 15 jours consécutifs au maximum.  2, record 14, French, - demande%20lors%20de%20l%27audience%20initiale

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

For purposes of the HST [harmonized sales tax], certain persons will be deemed to be resident in a particular province in specified circumstances. These rules will be based on the deeming rules contained in subsection 132(1) of the Excise Tax Act. For example, a corporation will be deemed to be resident in a particular province if it is incorporated in that province. In addition, for some purposes, the residence of an individual will be deemed to be the individual' s mailing address. Also, a person will be regarded as resident in a particular province if the person has a permanent establishment in that province. Finally, a person may be regarded as resident in a particular province based on general legal principles.  2, record 15, English, - resident

Record number: 15, Textual support number: 1 OBS

Income Tax Act, s. 250.  3, record 15, English, - resident

Record number: 15, Textual support number: 2 OBS

resident: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 15, English, - resident

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Aux fins de la TVH [taxe de vente harmonisée], certaines personnes seront réputées être résidentes d'une province participante, dans certaines circonstances. Ces règles se fonderont sur les règles déterminatives du paragraphe 132(1) de la Loi sur la taxe d'accise. Par exemple, une société sera réputée résidente d'une province donnée si elle est constituée dans cette province. De plus, à certaines fins, mentionnées dans le document, la résidence d'un particulier sera réputée être son adresse postale. Aussi, une personne sera considérée comme résident d'une province participante si elle a un établissement stable dans cette province. Enfin, une personne peut être considérée comme résidente d'une province participante selon le principe général de droit.  2, record 15, French, - r%C3%A9sident

Record number: 15, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, art. 250.  3, record 15, French, - r%C3%A9sident

Record number: 15, Textual support number: 2 OBS

résident : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 15, French, - r%C3%A9sident

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Persona física o jurídica con domicilio en un país a efectos legales. El residente puede tener la nacionalidad del país o ser extranjero. La residencia tiene una gran transcendencia en lo que respecta a obligaciones fiscales, aspectos de control de cambios, adquisición de la nacionalidad, etc.  1, record 15, Spanish, - residente

Record number: 15, Textual support number: 1 OBS

residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 15, Spanish, - residente

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

In Canada,(outside Quebec) a lawyer is both barrister and solicitor, whereas in England, there is a distinction : The barrister does the actual court work, presenting and arguing the case in court, but does not prepare the case from the start; the solicitor's function is to assemble the legal materials, do the research and compile the legal precedents. A solicitor also is employed to perform a wide variety of legal work, such as the preparation of documents like wills and mortgages, conveyancing, company work and advising on tax matters.  2, record 16, English, - solicitor

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Dans un contexte de common law.  9, record 16, French, - procureur

Record number: 16, Textual support number: 2 OBS

procureur : Recommandation du Comité d'uniformisation des règles de procédure civile dans le cadre du PAJLO.  10, record 16, French, - procureur

Record number: 16, Textual support number: 3 OBS

solliciteur, solliciteuse : Qui poursuit une affaire, qui fait tous les pas nécessaires pour la mettre en état.  8, record 16, French, - procureur

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

A ’VAT payer’ is a natural or legal person who has registered as such with the tax administrator. After the law comes into force, VAT payers will be granted VAT payer codes that will be valid throughout the European Union.  3, record 17, English, - VAT%20payer

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

En vertu de la directive TVA, toute activité économique effectuée par un assujetti à la TVA doit être soumise à la TVA, sauf si une exonération est explicitement autorisée.  4, record 17, French, - assujetti%20%C3%A0%20la%20TVA

Record number: 17, Textual support number: 2 CONT

[...] un assujetti à la taxe à la valeur ajoutée, à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ou à l'impôt sur les sociétés dès lors que ceux-ci ne relèvent pas des dispositions précédentes.  3, record 17, French, - assujetti%20%C3%A0%20la%20TVA

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The legal representative(liquidator, or executor) of a deceased person must file a federal income tax return indicating the income earned by the deceased between January 1 of the year of death and the date of death.  3, record 18, English, - federal%20income%20tax%20return

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Le représentant légal (liquidateur) d'une personne décédée doit produire une déclaration de revenus fédérale dans laquelle il fait état des revenus que cette personne a gagné entre le 1er janvier de l'année du décès et la date du décès.  3, record 18, French, - d%C3%A9claration%20de%20revenus%20f%C3%A9d%C3%A9rale

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Canada Revenue Agency’s form T2075.  3, record 19, English, - Election%20to%20Defer%20Payment%20of%20Income%20Tax%2C%20Under%20Subsection%20159%285%29%20of%20the%20Income%20Tax%20Act%20by%20Deceased%20Taxpayer%27s%20Legal%20Representative%20or%20Trustee

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Formulaire T2075 de l'Agence du revenu du Canada.  3, record 19, French, - Choix%2C%20de%20diff%C3%A9rer%20le%20paiement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20en%20vertu%20du%20paragraphe%20159%285%29%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20par%20les%20repr%C3%A9sentants%20ou%20le%20syndic%20d%27un%20contribuable%20d%C3%A9c%C3%A9d%C3%A9

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

The Central Agencies Portfolio is composed of the Office of the Assistant Deputy Minister and seven Legal Services Units. These units provide on-site legal services to central agencies in their respective areas of activity. They manage critical horizontal legal, policy and operational issues related to the central agency functions of government. The Portfolio provides legal advice related to : financial institutions, public service employment law, labour law, official languages, GOL/Electronic Commerce tax law, Crown law, financial law, money laundering, terrorism, machinery of government, and the federal budget.  1, record 20, English, - Central%20Agencies%20Portfolio

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Le Portefeuille des organismes centraux comprend le Bureau du sous-ministre adjoint et sept unités de services juridiques. Ces dernières fournissent des services juridiques sur place aux organismes centraux dans leurs domaines d'activité respectifs. Ils gèrent les questions horizontales critiques et les questions stratégiques et opérationnelles relatives aux fonctions des organismes centraux du gouvernement. Le Portefeuille fournit des avis juridiques spécialisés dans ces domaines : institutions financières, droit de l'emploi dans la fonction publique, droit de travail, langues officielles, Gouvernement en direct/commerce électronique, droit fiscal, droit de la Couronne, droit financier, blanchiment d'argent, terrorisme, appareil gouvernemental et budget fédéral.  1, record 20, French, - Portefeuille%20des%20organismes%20centraux

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Trade laws must genuinely protect businesses from unfair competition.  2, record 21, English, - trade%20law

Record number: 21, Textual support number: 1 OBS

Law : A set of rules or principles dealing with a specific area of legal system :tax law; criminal law.  3, record 21, English, - trade%20law

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Les lois commerciales doivent réellement protéger les entreprises contre la concurrence déloyale.  2, record 21, French, - loi%20commerciale

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A person or company with a registered address outside the country for legal and tax purposes.  2, record 22, English, - non%2Dresident

Record number: 22, Textual support number: 1 CONT

[A non-resident could be] a natural person who is not ordinarily residing in Canada, the government of a foreign country, ... an entity, other than a trust, that is incorporated, formed or established in Canada and that is controlled by a non-resident ... [Bank Act].  3, record 22, English, - non%2Dresident

Record number: 22, Textual support number: 1 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 22, English, - non%2Dresident

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Personne [morale ou physique] qui ne réside pas au pays au sens des lois fiscales nationales.  2, record 22, French, - non%2Dr%C3%A9sident

Record number: 22, Textual support number: 1 CONT

[Un non-résident peut représenter entre autres une] personne physique ne résidant pas habituellement au Canada, [un] gouvernement d'un pays étranger, [...] [une] entité, à l'exception d'une fiducie, constituée en personne morale ou formée à l'étranger [...] [Loi sur les banques].  3, record 22, French, - non%2Dr%C3%A9sident

Record 22,  Textual support,  Spanish

Record number: 22, Textual support number: 1 DEF

Persona física o jurídica que a todos los efectos legales, especialmente fiscales, tiene su domicilio habitual fuera del país en cuestión.  2, record 22, Spanish, - no%20residente

Record number: 22, Textual support number: 1 OBS

no residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 22, Spanish, - no%20residente

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

This organization has been dissolved in 1993.  3, record 23, English, - Goods%20and%20Services%20Tax%20Consumer%20Information%20Office

Record number: 23, Textual support number: 2 OBS

Former Legal title : Goods and Services Tax Consumer Information Office.  2, record 23, English, - Goods%20and%20Services%20Tax%20Consumer%20Information%20Office

Record number: 23, Textual support number: 3 OBS

Former Applied title for the purposes of the Federal Identity Program: Government of Canada Goods and Services Tax Consumer Information Office.  2, record 23, English, - Goods%20and%20Services%20Tax%20Consumer%20Information%20Office

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Cet organisme a été dissout en 1993.  3, record 23, French, - Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services

Record number: 23, Textual support number: 2 OBS

Ancienne appellation légale : Bureau d'information des consommateurs sur la taxe sur les produits et services.  2, record 23, French, - Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services

Record number: 23, Textual support number: 3 OBS

Ancien titre d'usage aux fins du Programme de coordination de l'image de marque. Gouvernement du Canada Bureau d'information des consommateurs sur la taxe sur les produits et services.  2, record 23, French, - Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

A person... with a registered address outside the country for legal and tax purposes.  2, record 24, English, - non%2Dresident%20person

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Personne qui ne réside pas au pays au sens des lois fiscales nationales.  3, record 24, French, - personne%20non%20r%C3%A9sidente

Record number: 24, Textual support number: 1 OBS

personne non-résidente : l'adjectif «non-résident» apparaît de plus en plus dans l'usage. En ce qui concerne le trait d'union, le Petit Robert et le Français au bureau de l'OQLF recommandent l'emploi du trait d'union non seulement dans le nom, mais aussi dans la forme adjectivale («non-résident»). Cependant, le Petit Larousse et le Bon usage recommandent la forme adjectivale sans trait d'union («non résident»).  4, record 24, French, - personne%20non%20r%C3%A9sidente

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

It should be noted that the information contained in this paper was extracted from various documents including the ETA [Excise Tax Act], Treasury Board bulletins, legal advice prepared by the Commercial and Property Law(Quebec) Section of the Department of Justice and Legal Services of Public Works and Government Services Canada,...  2, record 25, English, - Commercial%20and%20Property%20Law%20%28Quebec%29%20Section

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Les renseignements qui suivent sont tirés de divers documents dont la LTA [Loi sur la taxe d'accise], de bulletins du Conseil du Trésor, de conseils juridiques obtenus de la Section du Droit commercial et immobilier (Québec) du ministère de la Justice et des Services juridiques de Travaux publics et Services gouvernementaux Canada [...]  2, record 25, French, - Section%20du%20Droit%20commercial%20et%20immobilier%20%28Qu%C3%A9bec%29

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Short title : Income Tax Amendments Act, 1999. Legal title : An Act to amend the Income Tax Act, the Excise Tax Act and the Budget Implementation Act, 1999.  2, record 26, English, - Income%20Tax%20Amendments%20Act%2C%201999

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Titre abrégé : Loi de 1999 modifiant l'impôt sur le revenu. Titre légal : Loi modifiant la Loi de l'impôt sur le revenu, la Loi sur la taxe d'accise et la Loi d'exécution du budget de 1999.  2, record 26, French, - Loi%20de%201999%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

Legal title : An Act to amend the Canada Elections Act, the Broadcasting Act and the Income Tax Act in respect of election expenses. Short title : Election Expenses Act.  1, record 27, English, - Election%20Expenses%20Act

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Titre légal : Loi modifiant la Loi électorale du Canada, la Loi sur la radiodiffusion et la Loi de l'impôt sur le revenu à l'égard des dépenses d'élection. Titre abrégé : Loi sur les dépenses d'élections.  1, record 27, French, - Loi%20sur%20les%20d%C3%A9penses%20d%27%C3%A9lection

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Short title : Ballet Shoes Remission Order. Legal title : Order Respecting the Remission of Customs Duty and Sales Tax on Ballet Shoes.  1, record 28, English, - Ballet%20Shoes%20Remission%20Order

Record number: 28, Textual support number: 2 OBS

Financial administration Act  1, record 28, English, - Ballet%20Shoes%20Remission%20Order

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Titre abrégé : Décret de remise sur les chaussons de danse. Titre légal : Décret concernant la remise des droits de douane et de la taxe de vente sur les chaussons de danse.  1, record 28, French, - D%C3%A9cret%20de%20remise%20sur%20les%20chaussons%20de%20danse

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Legal title : An Act to amend the Income Tax Act(deduction of property taxes paid in respect of a principal residence). Short title : Homeowners’ Freedom from Double Taxation Act.  2, record 29, English, - Homeowners%26rsquo%3B%20Freedom%20from%20Double%20Taxation%20Act

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Titre légal : Loi modifiant la Loi de l'impôt sur le revenu (déduction des impôts fonciers payés sur une résidence principale). Titre abrégé : Loi sur l'élimination de la double imposition du propriétaire d'une résidence principale.  2, record 29, French, - Loi%20sur%20l%27%C3%A9limination%20de%20la%20double%20imposition%20du%20propri%C3%A9taire%20d%27une%20r%C3%A9sidence%20principale

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

Short title : Sales Tax and Excise Tax Amendments Act. Legal title : An Act to amend the Excise Tax Act, a related Act... and the Unemployment Insurance Act.  2, record 30, English, - Sales%20Tax%20and%20Excise%20Tax%20Amendments%20Act%2C%201999

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Titre abrégé : Loi de 1999 modifiant les taxes de ventes et d'accise. Titre légal : Loi modifiant la Loi sur la taxe d'accise et une loi connexe [...] et la Loi sur l'assurance-chômage.  2, record 30, French, - Loi%20de%201999%20modifiant%20les%20taxes%20de%20vente%20et%20d%27accise

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 DEF

Gastos o devengos establecidos a favor del Estado que se causan por los actos judiciales o por la tramitación completa de las causas.  1, record 31, Spanish, - tasa%20judicial

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Legal penalty on those who commit tax violations.  2, record 32, English, - tax%20penalty

Record number: 32, Textual support number: 1 PHR

avoid a tax penalty; impose tax penalties.  2, record 32, English, - tax%20penalty

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record number: 32, Textual support number: 1 DEF

Pena que impone la Ley a los que realizan infracciones de carácter tributario.  1, record 32, Spanish, - sanci%C3%B3n%20tributaria

Record number: 32, Textual support number: 1 PHR

aplicar sanciones tributarias, imponer sanciones tributarias.  1, record 32, Spanish, - sanci%C3%B3n%20tributaria

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Some types of goods and services are exempt under the GST. This means that tax is not applied to these sales. However, vendors of exempt products are not entitled to claim input tax credits to recover the GST they paid on their inputs to these products. Examples of tax-exempt goods and services include long-term residential rents, most health and dental care services, day care services, most sales by charities, most domestic financial services, municipal transit and legal aid services.  1, record 33, English, - tax%2Dexempt%20goods%20and%20services

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Certaines catégories de biens et de services sont exonérées de la TPS. Cela signifie que la taxe ne s'applique pas à leur vente. Cependant, les vendeurs de produits exonérés n'ont pas le droit de demander un crédit de taxe sur intrants afin de récupérer la TPS qu'ils ont payée sur leurs intrants. Parmi les exemples de biens et de services exonérés, mentionnons les loyers résidentiels de longue durée, la plupart des services de santé et de soins dentaires, les services de garderie, la plupart des ventes faites par les organismes de charité, la plupart des services financiers intérieurs, les services municipaux de transport collectif et les services d'aide juridique.  1, record 33, French, - biens%20et%20services%20exon%C3%A9r%C3%A9s

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Some types of goods and services are exempt under the GST. This means that tax is not applied to these sales. However, vendors of exempt products are not entitled to claim input tax credits to recover the GST they paid on their inputs to these products. Examples of tax-exempt goods and services include long-term residential rents, most health and dental care services, day care services, most sales by charities, most domestic financial services, municipal transit and legal aid services.  1, record 34, English, - tax%2Dexempt%20goods

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Certaines catégories de biens et de services sont exonérées de la TPS. Cela signifie que la taxe ne s'applique pas à leur vente. Cependant, les vendeurs de produits exonérés n'ont pas le droit de demander un crédit de taxe sur intrants afin de récupérer la TPS qu'ils ont payée sur leurs intrants. Parmi les exemples de biens et de services exonérés, mentionnons les loyers résidentiels de longue durée, la plupart des services de santé et de soins dentaires, les services de garderie, la plupart des ventes faites par les organismes de charité, la plupart des services financiers intérieurs, les services municipaux de transport collectif et les services d'aide juridique.  1, record 34, French, - biens%20exon%C3%A9r%C3%A9s

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Some types of goods and services are exempt under the GST. This means that tax is not applied to these sales. However, vendors of exempt products are not entitled to claim input tax credits to recover the GST they paid on their inputs to these products. Examples of tax-exempt goods and services include long-term residential rents, most health and dental care services, day care services, most sales by charities, most domestic financial services, municipal transit and legal aid services.  1, record 35, English, - tax%2Dexempt%20service

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Certaines catégories de biens et de services sont exonérées de la TPS. Cela signifie que la taxe ne s'applique pas à leur vente. Cependant, les vendeurs de produits exonérés n'ont pas le droit de demander un crédit de taxe sur intrants afin de récupérer la TPS qu'ils ont payée sur leurs intrants. Parmi les exemples de biens et de services exonérés, mentionnons les loyers résidentiels de longue durée, la plupart des services de santé et de soins dentaires, les services de garderie, la plupart des ventes faites par les organismes de charité, la plupart des services financiers intérieurs, les services municipaux de transport collectif et les services d'aide juridique.  1, record 35, French, - service%20exon%C3%A9r%C3%A9

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

The building of houses on vacant lots in already developed or built-up areas of a city.  2, record 36, English, - in%2Dfill%20housing

Record number: 36, Textual support number: 1 CONT

La grange : In-Fill Housing Program. A group of La Grange residents, in cooperation with the Village and several local lending institutions, set up this program to help moderate and low income families build houses on vacant lots on the East side. With funds from a Community Development Block Grant, the Village purchased the vacant lots and provided down payment and legal assistance. The new houses have stopped the spread of blight on the East side and brought once-vacant lots back onto the tax rolls.  1, record 36, English, - in%2Dfill%20housing

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Sauvons Montréal, qui distribue annuellement les prix d'excellence en architecture à Montréal, a salué d'une mention honorable cette insertion d'immeubles, signés Mario Biocca, dans la trame de la rue Sainte-Famille.  1, record 36, French, - insertion%20d%27immeubles

Record number: 36, Textual support number: 1 OBS

Strictement parlant, on devrait préciser qu'il s'agit d'immeubles d'habitation.  2, record 36, French, - insertion%20d%27immeubles

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

If you do not agree with a lawyer's bill, you can... ask the court to review or "tax" the bill under The Legal Profession Act.  2, record 37, English, - tax%20a%20bill%20of%20costs

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

tax (costs) : liquider.  3, record 37, French, - taxer%20un%20m%C3%A9moire%20de%20frais

Record number: 37, Textual support number: 2 OBS

bill of costs : mémoire de dépens.  3, record 37, French, - taxer%20un%20m%C3%A9moire%20de%20frais

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

The idea of using a shell is common currency in commercial applications of AI known as Expert Systems. Many AI vendors sell general purpose shells which can then be supplied with rules specific to a domain and turned into fully functioning systems for legal, tax and other forms of advice giving.... The idea of using an Intelligent Tutoring shell has also found support for educational applications of AI. As described by Sleeman(1987), a shell is "a system which is datadriven, and so can cope with different domains;....  1, record 38, English, - intelligent%20tutoring%20shell

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

AMALIA est un générateur de tuteurs intelligents en cours de développement.  1, record 38, French, - g%C3%A9n%C3%A9rateur%20de%20tuteurs%20intelligents

Record number: 38, Textual support number: 1 OBS

La publicité faite autour de nombreux outils générateurs de systèmes experts (appelés aussi «shell») a laissé croire que les experts eux-mêmes, sans formation préalable ou presque, étaient capables de développer leurs propres applications. [...] Si certains générateurs sont très faciles à utiliser, il n'en est pas moins vrai que le problème principal [...] reste complexe [...]  3, record 38, French, - g%C3%A9n%C3%A9rateur%20de%20tuteurs%20intelligents

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

On or before the closing date, you will have to deliver to your lawyer the funds needed to cover your down payment, legal fees, the land transfer tax(if applicable)...  1, record 39, English, - land%20transfer%20tax

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Il existe en Ontario une loi appelée "Loi sur les droits de cession immobilière".  1, record 39, French, - droits%20de%20cession%20immobili%C3%A8re

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Statutory incentives are those found in the various Canadian taxing statutes(primarily the Income Tax Act) ;they are part of the laws of Canada and provided the requirements are met, a taxpayer has a legal right to them.  1, record 40, English, - statutory%20incentive

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish