TERMIUM Plus®

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PAYROLL PROFESSIONAL [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-01-10

English

Subject field(s)
  • Non-Gov. Provincial Bodies and Committees (Canadian)
  • Education
OBS

The BC Association of School Business Officials is the professional association of business officials working in school districts. The membership includes secretary-treasurers, assistant secretary-treasurers, comptrollers, payroll and benefits supervisors, managers of human resources, accountants, information systems managers. The Association provides its members with professional development opportunities and a forum to share ideas, new initiatives, and concerns. It provides an important communication vehicle to ensure that each individual school district is able to learn solutions from others.

French

Domaine(s)
  • Organismes et comités provinciaux non gouv. canadiens
  • Pédagogie

Spanish

Save record 1

Record 2 2016-02-29

English

Subject field(s)
  • Taxation
  • Production (Economics)
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.

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.

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.

French

Domaine(s)
  • Fiscalité
  • Production (Économie)
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.

Key term(s)
  • impôts sur la production

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Producción (Economía)
Save record 2

Record 3 1996-01-30

English

Subject field(s)
  • Occupation Names (General)
  • Remuneration (Personnel Management)

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Rémunération (Gestion du personnel)

Spanish

Save record 3

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