TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

payroll taxes: Taxes based upon wages and salaries of employees and upon net business income of self-employed individuals.  3, record 1, English, - payroll%20tax

Record number: 1, Textual support number: 1 CONT

The two federal payroll taxes are(1) social security, which is imposed upon employees and employers equally and also upon self-employed individuals, and(2) the unemployment tax...  3, record 1, English, - payroll%20tax

Record number: 1, Textual support number: 2 CONT

In addition to wages, employers have other costs associated with payrolls, such as payroll taxes and employee fringe benefits ... The employer must match the employees’ CPP [Canada Pension Plan] and UIC [Unemployment insurance] contributions.  4, record 1, English, - payroll%20tax

Record number: 1, Textual support number: 1 OBS

payroll tax; social security tax : terms generally used in the plural.  5, record 1, English, - payroll%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

cotisations sociales : Charges obligatoires afférentes aux salaires dont l'entité doit assumer la responsibilité en raison des exigences imposées par les lois en matière de sécurité sociale.  2, record 1, French, - cotisation%20sociale

Record number: 1, Textual support number: 1 OBS

cotisation sociale; prélèvement social; impôt sur la masse salariale; charge sociale : termes habituellement utilisés au pluriel.  3, record 1, French, - cotisation%20sociale

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Impuesto que grava la cuenta de salarios de un empleador.  2, record 1, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record number: 1, Textual support number: 1 CONT

Un impuesto sobre la nómina está en función del volumen de los salarios pagados por la empresa.  3, record 1, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - business%20number

Record number: 2, 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 2, English, - business%20number

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - num%C3%A9ro%20d%27entreprise

Record number: 2, 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 2, French, - num%C3%A9ro%20d%27entreprise

Record 2,  Textual support,  Spanish

Record number: 2, 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 2, Spanish, - n%C3%BAmero%20de%20empresa

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The substance-based income exclusion reduces the exposure to the minimum tax and is calculated as a percentage mark-up on tangible assets and payroll costs.  2, record 3, English, - substance%2Dbased%20income%20exclusion

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

CEBA provides... credit for small businesses to pay for immediate operating costs such as payroll, rent, utilities, insurance, property tax, or debt service.  3, record 4, English, - Canada%20Emergency%20Business%20Account

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Le Compte d'urgence pour les entreprises canadiennes (CUEC) offre un crédit [...] aux petites entreprises pour qu'elles puissent payer les charges d'exploitation immédiates comme la paie, le loyer, les services publics, l'assurance, les impôts fonciers ou le service de la dette.  3, record 4, French, - Compte%20d%27urgence%20pour%20les%20entreprises%20canadiennes

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A loose description of computerized systems that process financial transactions or process information about financial transactions, or effect an exchange of value between two parties.  3, record 5, English, - electronic%20funds%20transfer%20system

Record number: 5, Textual support number: 1 CONT

... which enables businesses to remit payroll source deductions, corporate instalments, and non-resident tax electronically.  4, record 5, English, - electronic%20funds%20transfer%20system

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Système qui permet aux entreprises de verser par voie électronique les retenues à la source, les acomptes provisionnels au titre de l'impôt des sociétés et l'impôt des non-résidents.  1, record 5, French, - syst%C3%A8me%20de%20transfert%20%C3%A9lectronique%20de%20fonds

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Intercambio de dinero por medio de las comunicaciones; se refiere a toda transacción financiera que se origina en una terminal y que transfiere una suma dinero de una cuenta a otra.  1, record 5, Spanish, - sistema%20de%20transacciones%20bancarias%20autom%C3%A1ticas

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - production%20tax

Record number: 6, 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 6, English, - production%20tax

Record number: 6, 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 6, English, - production%20tax

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - taxe%20%C3%A0%20la%20production

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The Red Tape Reduction Action Plan is the product of business community input into a year-long commission. It includes 90 department-specific reforms-common-sense solutions to business irritants ranging from tax and payroll to labour, transport and trade, as well as six whole-of-government systemic changes. The vast majority of these reforms, which include time-saving measures like single windows and electronic submissions, will be implemented in the next three years.  1, record 7, English, - common%2Dsense%20solution

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le Plan d'action pour la réduction du fardeau administratif a mis en place d'importantes réformes qui permettront de réduire le fardeau administratif afin qu'il soit plus facile de faire affaire avec les organismes de réglementation et d'améliorer le service et la prévisibilité. Les changements comprennent 90 réformes propres aux ministères, des solutions sensées aux irritants signalés par les entreprises dans des domaines aussi divers que les impôts, la paye, la main d'œuvre, les licences et permis, le transport et le commerce transfrontalier.  1, record 7, French, - solution%20sens%C3%A9e

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

"Fiscal cliff" is the popular shorthand term used to describe the conundrum that the [United States] government will face at the end of 2012, when the terms of the Budget Control Act of 2011 are scheduled to go into effect.  2, record 8, English, - fiscal%20cliff

Record number: 8, Textual support number: 1 OBS

Among the laws set to change at midnight on December 31, 2012, are the end of last year's temporary payroll tax cuts(resulting in a 2% tax increase for workers), the end of certain tax breaks for businesses, shifts in the alternative minimum tax that would take a larger bite, the end of the tax cuts from 2001-2003, and the beginning of taxes related to President Obama's health care law. At the same time, the spending cuts agreed upon as part of the debt ceiling deal of 2011 will begin to go into effect.  2, record 8, English, - fiscal%20cliff

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le marché boursier américain s'est replié pendant la semaine en raison des craintes grandissantes entourant le gouffre budgétaire à l'issue des élections.  9, record 8, French, - gouffre%20budg%C3%A9taire

Record number: 8, Textual support number: 1 OBS

L'adjectif «fiscal» en français, tout en étant d'usage courant en fiscalité, n'est pas sorti de ce domaine. On ne saurait donc légitimement le considérer comme un équivalent de «financier», «budgétaire», ou même «douanier», même si tous ces sens sont présents dans l'adjectif anglais «fiscal». Similitude de forme n'implique pas similitude de sens.  10, record 8, French, - gouffre%20budg%C3%A9taire

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Unit responsible for conducting examination of employer payroll records to ensure the witholding of income tax and CPP [Canada Pension Plan] and EI [employment insurance] premiums-Revenue Collections Directorate.  1, record 9, English, - Trust%20Examination

Record number: 9, Textual support number: 2 OBS

Source(s): Employer Compliance Audit Risk Assessment Study.  1, record 9, English, - Trust%20Examination

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Unité chargée de procéder à l'examen des registres de paie des employeurs pour s'assurer que les retenues d'impôt et les cotisations au RPC [Régime de pensions du Canada] et à l'AE [assurance-emploi] soient retenues correctement et soient versées promptement - Direction du recouvrement des recettes.  1, record 9, French, - Examen%20des%20fiducies

Record number: 9, Textual support number: 2 OBS

Source(s) : Étude d'évaluation des risques pour la vérification du niveau d'observation des employeurs.  1, record 9, French, - Examen%20des%20fiducies

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Failure to remit payroll deductions, federal and provincial/territorial taxes, or GST/HST [goods and services tax/harmonized sales tax] as required.  1, record 11, English, - non%2Dremittance

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Défaut de verser les retenues à la source, les taxes fédérales et provinciales/territoriales ou la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée], le cas échéant.  1, record 11, French, - sans%20versement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Canada Revenue Agency’s form TD1X.  2, record 12, English, - Statement%20of%20Commission%20Income%20and%20Expenses%20for%20Payroll%20Tax%20Deductions

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Formulaire TD1X de l'Agence du revenu du Canada.  2, record 12, French, - %C3%89tat%20du%20revenu%20et%20des%20d%C3%A9penses%20de%20commissions%20aux%20fins%20des%20retenues%20sur%20la%20paie

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-ON.  2, record 13, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Publication T4032-ON de l'Agence du revenu du Canada.  2, record 13, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-OC.  2, record 14, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DIn%20Canada%20Beyond%20the%20Limits%20of%20Any%20Province%20or%20Outside%20Canada

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Publication T4032-OC de l'Agence du revenu du Canada.  2, record 14, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Au%20Canada%20au%2Ddel%C3%A0%20des%20limites%20d%27une%20province%20ou%20%C3%A0%20l%27ext%C3%A9rieur%20du%20Canada

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-NL.  2, record 15, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DNewfoundland%20and%20Labrador

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Publication T4032-NL de l'Agence du revenu du Canada.  2, record 15, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Terre%2DNeuve%20et%20Labrador%20%2D

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-NT.  2, record 16, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DNorthwest%20Territories

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Publication T4032-NT de l'Agence du revenu du Canada.  2, record 16, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Territoires%20du%20Nord%2DOuest

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-AB.  2, record 17, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DAlberta

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Publication T4032-AB de l'Agence du revenu du Canada.  2, record 17, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Alberta

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-NS.  2, record 18, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DNova%20Scotia

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Publication T4032-NS de l'Agence du revenu du Canada.  2, record 18, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Nouvelle%2D%C3%89cosse

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-NU.  2, record 19, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DNunavut

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Publication T4032-NU de l'Agence du revenu du Canada.  2, record 19, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Nunavut

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-SK.  2, record 20, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DSaskatchewan

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Publication T4032-SK de l'Agence du revenu du Canada.  2, record 20, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Saskatchewan

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-BC.  2, record 21, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DBritish%20Columbia

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Publication T4032-BC de l'Agence du revenu du Canada.  2, record 21, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Colombie%2DBritannique

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-MB.  2, record 22, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DManitoba

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Publication T4032-MB de l'Agence du revenu du Canada.  2, record 22, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Manitoba

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-NB.  2, record 23, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DNew%20Brunswick

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Publication T4032-NB de l'Agence du revenu du Canada.  2, record 23, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Nouveau%2DBrunswick

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-ON.  2, record 24, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DOntario

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Publication T4032-ON de l'Agence du revenu du Canada.  2, record 24, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Ontario

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-QC.  2, record 25, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DQuebec

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Publication T4032-QC de l'Agence du revenu du Canada.  2, record 25, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Qu%C3%A9bec

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032YT.  2, record 26, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DYukon

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Publication T4032YT de l'Agence du revenu du Canada.  2, record 26, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20Yukon

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

Canada Revenue Agency’s publication T4032-PE.  2, record 27, English, - Payroll%20Deductions%20Tables%2DIncome%20Tax%20Deductions%2DPrince%20Edward%20Island

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Publication T4032-PE de l'Agence du revenu du Canada.  2, record 27, French, - Tables%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20L%27%C3%8Ele%2Ddu%2DPrince%2D%C3%89douard

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The Canada Customs and Revenue Agency can either cancel or waive(forgive) all our part of any interest or penalties on unpaid income tax and payroll deductions for 1985 and subsequent years and on GST [goods and services tax] for 1991 and subsequent years... These actions are referred to as the "fairness provisions. "The fairness provisions permit the Agency to help taxpayers resolve problems that arise in the following circumstances : a delay or error by the Agency; circumstances beyond the taxpayer's or employer's control and the taxpayer's inability to pay.  3, record 28, English, - fairness%20provision

Record number: 28, Textual support number: 2 CONT

The objective of the audit is to assess the application of the Fairness legislation introduced with Bill C-112.  2, record 28, English, - fairness%20provision

Record number: 28, Textual support number: 3 CONT

Following the conduct of an evaluation on the Income Tax Fairness Provision in 1994-95, a second review was undertaken to review the GST [Goods and Services Taxes] Fairness provisions.  2, record 28, English, - fairness%20provision

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

L'Agence des douanes et du revenu Canada peut soit annuler la totalité ou une partie des intérêts ou des pénalités imputés pour des impôts sur le revenu non payés et des retenues sur la paie non versées en ce qui concerne les années 1985 et suivantes, et les années 1991 et suivantes pour la TPS [taxe sur les produits et services], soit y renoncer [...]. Ces mesures sont connues sous le nom de «disposition d'équité». Celles-ci permettent à l'Agence d'aider les contribuables à régler les problèmes qui découlent des circonstances suivantes : un retard ou une erreur de l'Agence; des circonstances indépendantes de la volonté du contribuable ou de l'employeur; l'incapacité du contribuable de payer.  2, record 28, French, - disposition%20d%27%C3%A9quit%C3%A9

Record number: 28, Textual support number: 2 CONT

La vérification avait pour but d'évaluer l'application des dispositions d'équité proposées par le projet de loi C-112.  3, record 28, French, - disposition%20d%27%C3%A9quit%C3%A9

Record number: 28, Textual support number: 3 CONT

Comme suite à une évaluation des dispositions d'équité pour l'impôt sur le revenu en 1994-1995, un deuxième examen a eu lieu pour revoir les dispositions d'équité relatives à la TPS [taxe sur les produits et services].  3, record 28, French, - disposition%20d%27%C3%A9quit%C3%A9

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Publications number T4008 of Revenue Canada. For each provinces of Canada.  1, record 29, English, - Payroll%20Deductions%20Supplementary%20Tables%2DIncome%20Tax%20Deductions

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Publications numéro T4008 de Revenu Canada. Pour chacune des provinces du Canada.  1, record 29, French, - Tables%20suppl%C3%A9mentaires%20de%20retenues%20sur%20la%20paie%20%2D%20Retenues%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Added new trading partners to the Electronic Funds Transfer(EFT) system, which enables businesses to remit payroll source deductions, corporate instalments, and non-resident tax electronically.  1, record 30, English, - remit%20electronically

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

[Revenu Canada] a ajouté de nouveaux partenaires commerciaux au système de Transfert électronique de fonds (TÉF), qui permet aux entreprises de verser par voie électronique les retenues à la source, les acomptes provisionnels au titre de l'impôt des sociétés et l'impôt des non-résidents.  1, record 30, French, - verser%20par%20voie%20%C3%A9lectronique

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Added new trading partners to the Electronic Funds Transfer(EFT) system, which enables businesses to remit payroll source deductions, corporate instalments, and non-resident tax electronically.  1, record 31, English, - corporate%20instalment

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

[Revenu Canada] a ajouté de nouveaux partenaires commerciaux au système de Transfert électronique de fonds (TÉF), qui permet aux entreprises de verser par voie électronique les retenues à la source, les acomptes provisionnels au titre de l'impôt des sociétés et l'impôt des non-résidents.  1, record 31, French, - acompte%20provisionnel%20au%20titre%20de%20l%27imp%C3%B4t%20des%20soci%C3%A9t%C3%A9s

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Source(s) : Vocabulaire de la DGTI [Direction générale de la technologie de l'information].  1, record 32, French, - Syst%C3%A8mes%20comptables%20pour%20l%27Accise%2C%20la%20TPS%2C%20les%20retenues%20sur%20la%20paie%20et%20les%20non%2Dr%C3%A9sidents

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Investing in immediate jobs and growth by :-creating conditions favourable for private sector job creation; and-investing for immediate jobs and growth-in infrastructure, trade, youth employment, labour market training, payroll tax reduction, tourism, rural Canada and small business.  1, record 33, English, - immediate%20growth

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Investir dans l'emploi et la croissance à court terme : - en instaurant des conditions favorables à la création d'emplois dans le secteur privé - en investissant dans les infrastructures, le commerce, l'emploi des jeunes, la formation professionnelle, la réduction des charges sociales, le tourisme, les régions rurales et la petite entreprise.  1, record 33, French, - croissance%20%C3%A0%20court%20terme

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Pursuant to the Payroll Tax Act, Gazette Part II.  1, record 34, English, - Payroll%20Tax%20Registration%20Regulations

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

En vertu de la Loi de 1993 de l'impôt sur le salaire, Gazette partie II.  1, record 34, French, - R%C3%A8glement%20sur%20les%20modalit%C3%A9s%20d%27inscription%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20salaire

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Pursuant to the Payroll Tax Act, 1993, Gazette Part II.  1, record 35, English, - Payroll%20Tax%20Regulations

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

En vertu de la Loi de 1993 de l'impôt sur le salaire, Gazette partie II.  1, record 35, French, - R%C3%A8glement%20de%20l%27imp%C3%B4t%20sur%20le%20salaire

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A 1% tax on employees’ remuneration, imposed by the Northwest Territories government July 1, 1993. The tax is collected in accordance with the Payroll Tax Act, 1993.  1, record 36, English, - Northwest%20Territories%20payroll%20tax

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Impôt de 1% sur la rémunération versée par les employeurs dans les Territoires du Nord-Ouest, en vigueur depuis le 1er juillet 1993. Cet impôt est perçu conformément à la Loi de l'impôt sur la masse salariale (1993).  1, record 36, French, - imp%C3%B4t%20sur%20la%20masse%20salariale%20des%20Territoires%20du%20Nord%2DOuest

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Those earnings on which income tax must be deducted; generally, all Canadian earnings are taxable after a minimum amount; exceptions are noted in the Employer's Guide to Payroll Deductions.  1, record 37, English, - taxable%20earnings

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Rémunération de laquelle est retenu l'impôt sur le revenu. Généralement, au-delà d'un montant minimum, toute somme gagnée au Canada est imposable; les exceptions figurent dans le Guide de l'employeur - Retenues sur la paie.  1, record 37, French, - r%C3%A9mun%C3%A9ration%20imposable

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

Deductions, other than the statutory deductions, that are required by law to be taken, e. g., garnishment, third party demand, support orders/maintenance payments, NWT payroll tax. Permission from the employee to withhold these deductions is not required.  1, record 38, English, - legal%20deduction

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Retenues, autres que les retenues obligatoires; par exemple, saisie de salaire, réclamation d'une ordonnance de retenue des pensions alimentaires ou d'entretien, impôt sur les salaires pour les travailleurs des Territoires du Nord-Ouest. Aucune permission n'est requise de l'employé pour les soustraire du salaire.  1, record 38, French, - retenue%20prescrite%20par%20la%20loi

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

(Tax. Data Centre)(Same as culling program. Some obsolete date are culled each year and kept on a separate computer file)(Payroll deductions Manual-II-1-1)  1, record 39, English, - write%2Dout%20program

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish