TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The method for collecting taxes from employees every pay period via the employers payroll system.  3, record 1, English, - source%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Système qui ponctionne vos impôts directement sur votre feuille de paye.  2, record 1, French, - imp%C3%B4t%20%C3%A0%20la%20source

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, Textual support number: 1 OBS

payroll tax; social security tax: terms generally used in the plural.  5, record 2, English, - payroll%20tax

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - cotisation%20sociale

Record number: 2, Textual support number: 1 OBS

cotisation sociale; prélèvement social; impôt sur la masse salariale; charge sociale : termes habituellement utilisés au pluriel.  3, record 2, French, - cotisation%20sociale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

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

Record number: 2, Textual support number: 1 CONT

Un impuesto sobre la nómina está en función del volumen de los salarios pagados por la empresa.  3, record 2, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Employee leasing [is an] arrangement in which a firm(called "subscribing firm") transfers its employees to another firm(called "leasing firm") which specializes in human resource management, payroll accounting, and risk administration. The subscribing firm leases its employees back as employees of the leasing firm and usually pays more for their services than their salaries at the time of transfer. This way the payroll and associated expenses and taxes of the leased employees become the leasing firm's liabilities.  2, record 3, English, - employee%20leasing

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Typiquement, les établissements spécialisés dans la location de personnel permanent embauchent certains employés de leurs clients, voire tous, louent leurs services en retour et jouent le rôle d'employeurs de ces employés en ce qui concerne le versement du salaire et des avantages sociaux et les activités connexes.  1, record 3, French, - location%20de%20personnel%20permanent

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The cost, other than the base wage or salary, attributable to the presence of employees on the payroll and including employer-paid taxes, insurance and fringe benefits, whether statutory or optional, that the employer must pay.  1, record 4, English, - labour%20burden

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Coût pour l'employeur des avantages obligatoires ou volontaires qu'il accorde à ses salariés, en sus du salaire de base, et qui comprennent généralement les avantages sociaux, les charges sociales et les assurances.  3, record 4, French, - co%C3%BBt%20salarial%20indirect

Record number: 4, Textual support number: 2 DEF

Charges annexes au salaire brut, obligatoires ou non, constituées essentiellement des cotisations sociales versées par les employeurs.  2, record 4, French, - co%C3%BBt%20salarial%20indirect

Record number: 4, Textual support number: 1 OBS

Il convient d'éviter de parler dans ce cas des coûts de main-d'œuvre non salariaux.  2, record 4, French, - co%C3%BBt%20salarial%20indirect

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - production%20tax

Record number: 5, 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 5, English, - production%20tax

Record number: 5, 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 5, English, - production%20tax

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - taxe%20%C3%A0%20la%20production

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The transfer is effected gross for net, since there is no payroll run to calculate deductions such as taxes and social insurance contributions.  2, record 6, English, - social%20insurance%20contributions

Record number: 6, Textual support number: 1 OBS

Social insurance contributions: term usually used in the plural in this context.  3, record 6, English, - social%20insurance%20contributions

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Initialement, le virement est effectué du brut au net puisqu'il n'existe pas de calcul de paie pour calculer les retenues, notamment pour les impôts et les cotisations d'assurance sociale.  2, record 6, French, - cotisations%20d%27assurance%20sociale

Record number: 6, Textual support number: 2 CONT

Cotisations d'assurance sociale : terme habituellement utilisé au pluriel dans ce contexte.  3, record 6, French, - cotisations%20d%27assurance%20sociale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, 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 7, English, - fiscal%20cliff

Record number: 7, 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 7, English, - fiscal%20cliff

Record 7,  Textual support,  French

Record number: 7, 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 7, French, - gouffre%20budg%C3%A9taire

Record number: 7, 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 7, French, - gouffre%20budg%C3%A9taire

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Payroll taxes-such as unemployment insurance premiums-can pose a barrier to job creation. That is why the budget is taking action to reduce unemployment insurance expenditures and roll back premium rates starting in 1995.  1, record 8, English, - pose%20a%20barrier%20to%20job%20creation

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les prélèvements sur la masse salariale - les cotisations d'assurance-chômage par exemple - peuvent freiner la création d'emplois. C'est la raison pour laquelle le budget propose de réduire les dépenses d'assurance-chômage et d'abaisser les taux de cotisation à partir de 1995.  1, record 8, French, - freiner%20la%20cr%C3%A9ation%20d%27emplois

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

[Expenses] incurred in carrying out a firm’s day to day activities, but not directly associated with production.  2, record 9, English, - operating%20expenses

Record number: 9, Textual support number: 1 OBS

Operating expenses include payroll, sales commissions, employee benefits and pension contributions, transportation and travel, amortization and depreciation, rent, repairs, and taxes, etc.  2, record 9, English, - operating%20expenses

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Groupement de charges comprenant généralement les frais de vente et d'administration, mais excluant le coût des marchandises ou des produits vendus, ainsi que les charges financières et les impôts sur le bénéfice.  1, record 9, French, - frais%20d%27exploitation

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, 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 10, English, - non%2Dremittance

Record 10,  Textual support,  French

Record number: 10, 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 10, French, - sans%20versement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Accruals(both due and not due) of interest, income and property taxes, payrolls, payroll and social-security taxes, commissions, royalties, vacation pay, bonuses, realized profits shared, and the like.  2, record 11, English, - accruals

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Sommes résultant de la répartition en fractions égales, entre des périodes plus courtes que l'exercice (trimestres ou mois le plus souvent), de charges (par exemple l'amortissement, l'indemnité de vacances, les impôts fonciers, les loyers, les réparations, les frais de publicité, etc.) dont le montant annuel est connu avec suffisamment de précision au début de l'exercice.  1, record 11, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement

Record number: 11, Textual support number: 1 OBS

Le système de l'abonnement doit être utilisé par les entités qui veulent dégager des résultats nets intermédiaires (mensuels, trimestriels ou semestriels).  1, record 11, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 CONT

Acumulaciones (tanto vencidas como no vencidas) por intereses, impuestos sobre ingresos y propiedades, nóminas, impuestos sobre nóminas y seguro social, comisiones, regalías, vacaciones, bonos y gratificaciones, participaciones sobre utilidades realizadas y otros conceptos similares. Con frecuencia las acumulaciones se redondean de tal manera que no afecten en cantidades significativas la posición del pasivo, principalmente cuando algunas partidas de las propias acumulaciones están afectas a contingencias en relación con eventos o condiciones futuras.  2, record 11, Spanish, - acumulaciones

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Published in October 1996 by Human Resources Development Canada, Applied Research Branch.  1, record 12, English, - Payroll%20Taxes%20and%20Employment%20in%20Canada%20%3A%20Some%20Evidence%20from%20Provincial%20Data

Record number: 12, Textual support number: 2 OBS

Title of the publication confirmed by the Publications Coordinator, Applied Research Branch, Human Resources Development Canada.  2, record 12, English, - Payroll%20Taxes%20and%20Employment%20in%20Canada%20%3A%20Some%20Evidence%20from%20Provincial%20Data

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Publié en octobre 1996 par Développement des ressources humaines Canada, Direction générale de la recherche appliquée.  1, record 12, French, - Payroll%20Taxes%20and%20Employment%20in%20Canada%3A%20Some%20Evidence%20from%20Provincial%20Data

Record number: 12, Textual support number: 2 OBS

Titre de la publication vérifié auprès du coordonnateur des publications, Direction générale de la recherche appliquée, Développement des ressources humaines Canada.  2, record 12, French, - Payroll%20Taxes%20and%20Employment%20in%20Canada%3A%20Some%20Evidence%20from%20Provincial%20Data

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Published in July 1997 by Human Resources Development Canada, Applied Research Branch.  1, record 13, English, - Payroll%20Taxes%20%3A%20The%20Effects%20of%20Earnings%20Floors%20on%20Part%2Dtime%20Employment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Publié en juillet 1997 par Développement des ressources humaines Canada, Direction générale de la recherche appliquée.  1, record 13, French, - Les%20taxes%20sur%20la%20masse%20salariale%3A%20effets%20des%20planchers%20de%20r%C3%A9mun%C3%A9ration%20sur%20l%27emploi%20%C3%A0%20temps%20partiel

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Published in 1998 by the Applied Research Branch, Strategic Policy, Human Resources Development Canada.  1, record 14, English, - A%20Primer%20on%20Payroll%20Taxes%20in%20Canada

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Publié en 1998 par la Direction générale de la recherche appliquée, Politique stratégique, Développement des ressources humaines Canada.  1, record 14, French, - Notions%20%C3%A9l%C3%A9mentaires%20sur%20les%20cotisations%20sociales%20au%20Canada

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

By Zhengxi Lin et al. Ottawa, Statistics Canada, 1996. (Research Paper Series, No. 90).  1, record 15, English, - The%20evolution%20of%20payroll%20taxes%20in%20Canada%20%3A%201961%2D1993

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Ottawa, Statistique Canada, 1996. (Documents de recherche, No 90).  1, record 15, French, - L%27%C3%A9volution%20des%20cotisations%20sociales%20au%20Canada%20%3A%201961%2D1993

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

"If there were any shared concerns(about corporate taxes), it was in relation to payroll taxes and their impact on employment. It was widely believed that this relationship should be carefully studied and alternative ways of raising revenue considered".  1, record 16, English, - impact%20on%20employment

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

«Les points sur lesquels les participants se sont rejoints dans ce domaine concernaient les impôts sur la masse salariale et leur incidence sur l'emploi. Le sentiment général était que cette incidence devait être soigneusement étudiée et que d'autres sources de recettes publiques devaient être envisagées».  1, record 16, French, - incidence%20sur%20l%27emploi

Record 16,  Textual support,  Spanish