TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A payroll account is an account number assigned to either an employer, a trustee or a payer of amounts related to employment to identify themselves when dealing with the Canada Revenue Agency.  2, record 1, English, - payroll%20deductions%20account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un compte de retenues sur la paie est un numéro de compte attribué à un employeur, un fiduciaire ou un payeur afin de l'identifier lors de son interaction avec l'Agence du revenu du Canada (ARC).  3, record 1, French, - compte%20de%20retenues%20sur%20la%20paye

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992.  2, record 2, French, - num%C3%A9ro%20de%20paye

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The business number(BN) has 15 digits : nine numbers to identify the business, plus two letters and four numbers to identify the program and each account. The system includes major types of Canada Revenue Agency and Canada Border Services Agency programs that many businesses may be registered for : GST, payroll deductions, corporate income tax and import/export...  3, record 3, English, - business%20number

Record number: 3, Textual support number: 1 OBS

The use of the business number (BN) as the standard identifier is gradually being expanded to all federal business programs.  4, record 3, English, - business%20number

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le numéro d'entreprise (NE) se compose de 15 caractères : un numéro d'identification de neuf chiffres, qui désigne l'entreprise, suivi de deux lettres et de quatre chiffres désignant le programme et chaque compte. Le système comprend maintenant les principaux programmes de l'Agence du revenu du Canada et l'Agence des services frontaliers du Canada auxquels de nombreuses entreprises peuvent s'inscrire, soit : TPS, retenues sur la paie, impôt sur le revenu des sociétés, importations-exportations [...]  3, record 3, French, - num%C3%A9ro%20d%27entreprise

Record number: 3, Textual support number: 1 OBS

L'utilisation du numéro d'entreprise (NE) en tant qu'identificateur standard s'appliquera progressivement à tous les programmes d'entreprise fédéraux.  4, record 3, French, - num%C3%A9ro%20d%27entreprise

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

El número de entidad comercial de Australia (ABN) y el número de empresa de Australia (ACN) identifican de forma exclusiva a las empresas dentro de ese país.  1, record 3, Spanish, - n%C3%BAmero%20de%20empresa

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A tax on production is a tax incurred as a result of engaging in production and is payable irrespective of the profitability of the entreprise or the number of units of any good or service produced; they include payroll taxes but no social security taxes and business and professional licences but only if unrequited.  2, record 4, English, - production%20tax

Record number: 4, Textual support number: 2 CONT

In Canada ... a tax paid by producers is not collected for exported goods; furthermore, the tax is levied as an excise tax on imports as well as on domestic production. Thus, the production tax--or, in Canada, the [manufacturers’] sales tax--would almost certainly have the same effect on the pattern and volume of trade as a retail sales tax.  1, record 4, English, - production%20tax

Record number: 4, Textual support number: 3 CONT

... in theoretical literature, a production tax means a tax on all production, whether sold domestically or in foreign markets. But this is seldom, if ever, the case in practice.  1, record 4, English, - production%20tax

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La taxe à la production est (et restera) composée d'un paiement de base et d'un paiement progressif en fonction de la rentabilité de l'exploitation.  1, record 4, French, - taxe%20%C3%A0%20la%20production

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

... a formal package of loans and related banking services for franchisees that is prenegotiated with each franchisor and introduced as a national program throughout our branch network.  1, record 5, English, - Franchise%20Assistance%20Program

Record number: 5, Textual support number: 1 CONT

... the Franchise Assistance Program included not only loans, but also a number of banking-related services to assist the franchisee in normal day-to-day operations. These additional services include night deposit, Chargex, automated payroll, financial planning, deferred profit sharing and surplus funds employment.(...) the Franchise Assistance Program attempts to simplify the franchisee's banking relationship by offering an all-inclusive, one-stop service.  1, record 5, English, - Franchise%20Assistance%20Program

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A unit used to calculate business size.  2, record 6, English, - average%20labour%20unit

Record number: 6, Textual support number: 1 CONT

Business size is calculated according to the Average Labour Unit(ALU) concept. ALU’S are calculated by dividing annual payroll(as reported to Revenue Canada through the T4 system) for each province that a business operates in by an estimate of average annual earnings derived from Statistics Canada's Labour Division, Survey of Earnings, Payrolls, and Hours(SEPH) for the same 1970 three-digit industry and province, businesses are then sized according to their number of ALU’S.  3, record 6, English, - average%20labour%20unit

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Unité servant à calculer la taille de l'entreprise.  2, record 6, French, - unit%C3%A9%20moyenne%20de%20main%2Dd%27%26oelig%3Buvre

Record number: 6, Textual support number: 1 CONT

La taille de l'entreprise se calcule en fonction de l'unité moyenne de main-d'œuvre (UMM). Les UMM se calculent en divisant la masse salariale annuelle (déclarée à Revenu Canada par l'entremise du système T4) pour chaque province où une entreprise est en exploitation par une estimation appropriée de la rémunération annuelle moyenne fondée sur les données de l'enquête sur l'emploi, la rémunération et les heures de travail (EERH) de la Division du travail de Statistique Canada, pour la même branche d'activité (code à trois chiffres) et la même province. La taille des entreprises est ensuite calculée en fonction du nombre d'UMM.  2, record 6, French, - unit%C3%A9%20moyenne%20de%20main%2Dd%27%26oelig%3Buvre

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

TD1: Code of a form used by Revenue Canada.  3, record 7, English, - %202010%20Personal%20Tax%20Credits%20Return

Record number: 7, Textual support number: 2 OBS

(Revenue Canada-Customs, Excise and Taxation) [now Canada Revenue Agency] form TD1 which every employee should complete and submit to payroll annually; used by the employee to reduce his/her taxable income at source and also provides payroll with such important information as current address, birth date, and SIN(social insurance number).  3, record 7, English, - %202010%20Personal%20Tax%20Credits%20Return

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

TD1 : Code d’un formulaire employé par Revenu Canada.  3, record 7, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record number: 7, Textual support number: 2 OBS

Formulaire TD1 de RCADI (Revenu Canada - Accise, Douanes et Impôt) [maintenant l'Agence du revenu du Canada] devant être rempli chaque année par tous les employés et remis au service de la paie. Il est utilisé par l'employé pour diminuer le montant des impôts retenus à la source. Il fournit également au service de la paie des renseignements importants tels que l'adresse, la date de naissance et le numéro d'assurance sociale.  3, record 7, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The number of employees who are on the payroll of an employer or the total number on the payroll of all participating employers in a multi-employer pension plan.  1, record 8, English, - number%20of%20plan%20members

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Nombre de salariés dont le nom figure sur la feuille de paie de l'employeur ou le nombre total de salariés dont le nom figure sur chacune des feuilles de paie des employeurs participants, dans le cas d'un régime interentreprises.  1, record 8, French, - nombre%20d%27adh%C3%A9rents

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Human Resources Development Canada. This project consists of a number of components aimed at streamlining how businesses provide payroll information to Human Resources and Development Canada for the Employment Insurance, Income Security(Canada Pension Plan and Old Age Security) and Canada Student Loans programs. The project will also support the future development of an electronic storage point of client information which will improve Canadians’ ability to access information on their Employment Insurance or Income Security claims for benefits, or the status of their student loan.  1, record 9, English, - Earnings%20and%20Payroll%20Data%20from%20Employers%20Project

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Développement des ressources humaines Canada. Ce projet comporte un certain nombre d'éléments qui visent à simplifier la façon dont les entreprises fournissent des données sur la paie à Développement des ressources humaines Canada, aux fins de l'assurance-emploi, au Programme de la sécurité du revenu (Régime de pensions du Canada et Sécurité de la vieillesse) et au Programme canadien de prêts aux étudiants. Par ailleurs, le projet donnera lieu à l'élaboration d'un entrepôt de données sur les clients grâce auquel les Canadiens pourront obtenir de l'information sur leurs demandes de prestations d'assurance-emploi ou de sécurité du revenu, ou sur la situation de leur prêt étudiant.  1, record 9, French, - Donn%C3%A9es%20des%20employeurs%20sur%20la%20r%C3%A9mun%C3%A9ration%20et%20la%20liste%20de%20paie

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

In personnel management, the ratio of the number of employees added to the payroll in a month to the average working force in the month.  2, record 10, English, - accession%20rate

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Taux exprimant le pourcentage de nouveaux employés embauchés sur une période déterminée par rapport à l'effectif total.  2, record 10, French, - taux%20d%27accroissement%20du%20personnel

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Relación de número de empleados aumentados en nómina durante un més a la media mensual.  1, record 10, Spanish, - tasa%20de%20incremento

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The RPS [Regional Pay System] processes the SPS payment return file by updating the payroll register data base with the PRNs [payment reference number] for each payment.  2, record 11, English, - SPS%20payment%20return%20file

Record number: 11, Textual support number: 1 OBS

SPS: Standard Payment System  3, record 11, English, - SPS%20payment%20return%20file

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Le SRP [Système régional de paye] traite le fichier de retour des paiements du SNP en mettant à jour la base de données du registre de paye grâce aux NRP [numéro de référence de paiement] pour chacun des paiements.  2, record 11, French, - fichier%20de%20retour%20des%20paiements%20du%20SNP

Record number: 11, Textual support number: 1 OBS

SNP : Système normalisé des paiements  3, record 11, French, - fichier%20de%20retour%20des%20paiements%20du%20SNP

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The RPS processes the SPS [Standard Payment System] return file by updating the payroll register data base with the PRN [payment reference number] for each payment. Once done, the individual transactions are extracted and processed against the RPS expenditure control data base.  2, record 12, English, - RPS%20expenditure%20control%20data%20base

Record number: 12, Textual support number: 1 OBS

RPS: Regional Pay System  3, record 12, English, - RPS%20expenditure%20control%20data%20base

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le SRP traite le fichier de retour du SNP [Système normalisé des paiements] en mettant à jour la base de données sur le registre de paye avec le NRP [numéro de référence de paiement] pour chaque paiement. Lorsque cette mise à jour est faite, les différentes opérations sont extraites et traitées par rapport à la base de données de contrôle des dépenses du SRP.  2, record 12, French, - base%20de%20donn%C3%A9es%20de%20contr%C3%B4le%20des%20d%C3%A9penses%20du%20SRP

Record number: 12, Textual support number: 1 OBS

SRP: Système régional de paye  3, record 12, French, - base%20de%20donn%C3%A9es%20de%20contr%C3%B4le%20des%20d%C3%A9penses%20du%20SRP

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Allows the assignment of payments and deductions and controls payroll programs. It is the equivalent of the PWGSC entitlement and deduction codes prefixed by of a one character number. Infotype 0008-Basic pay identifies the appropriate wage types for annual and hourly salaries as well as the reduction amounts for special leave programs. Wage types : Basic Annual Salary, Acting Annual Salary, Basis Hourly Salary, Acting Hourly Salary, Supervisory Differential, Equalization Adjustment. For annual salaried employees, the wage type will default with the annual or hourly rate as applicable.  1, record 13, English, - wage%20type

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Permet d'affecter les versements et les retenues et de contrôler les programmes de paye. C'est l'équivalent du code de versement et de retenue de TPSGC, ayant en préfixe un chiffre. Dans l'infotype 0008 - Rémunération de base, la rubrique indique si les salaires sont annuels ou horaire Rubriques : Rémunération de base, Rémunération intérimaire, Rémunération de base horaire, Rémunération intérimaire horaire, Prime de surveillance et les montants de retenue ou les programmes de congé spéciaux. Pour les employés à salaire annuel, la rubrique reçoit par défaut le montant annuel ou le taux horaire qui s'applique.  1, record 13, French, - rubrique

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Refers to the number of employees(indeterminate, terms of three months or more, and seasonal) added to the federal Public Service payroll during the fiscal year that the report covers.  1, record 14, English, - hirings

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Nombre d'employés (nommés pour une période indéterminée, une période déterminée de trois mois ou plus et saisonniers) portés à l'effectif de la fonction publique fédérale pendant l'exercice visé par ce rapport.  1, record 14, French, - personnes%20embauch%C3%A9es

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Publication number RC1B of Revenue Canada.  1, record 15, English, - Business%20Number%2DPayroll%20Deductions%20Account

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Publication numéro RC1B de Revenu Canada.  1, record 15, French, - Num%C3%A9ro%20d%27entreprise%20%2D%20Renseignements%20sur%20le%20compte%20de%20retenues%20sur%20la%20paie

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

(...) coverage is available under all Endorsements by the addition of an "Ordinary Payroll Endorsement" which provides coverage for a selected number of days following an Accident(usually 15, 30, 60, 90 or 180 days).  1, record 18, English, - ordinary%20payroll%20endorsement

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

(...) la protection est disponible sous tous les avenants par addition d'un avenant "salaires ordinaires" qui accorde la protection pour un nombre de jours choisi suivant un accident (habituellement 15, 30, 60, 90 ou 180 jours).  1, record 18, French, - avenant%20salaires%20ordinaires

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

An average(monthly or annual) number of employees, sometimes obtained by adding the number on the payroll at the beginning of the period to the number at the end of the period and dividing by two.  2, record 19, English, - average%20working%20force

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish