TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

In provinces where the fuel charge applies, a portion of fuel charge proceeds from the price on pollution will be returned to eligible small-and medium-sized businesses via the Canada carbon rebate for small businesses, an automatic, refundable tax credit provided directly to eligible businesses.  1, record 1, English, - Canada%20carbon%20rebate%20for%20small%20businesses

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Dans les provinces où la redevance sur les combustibles s'applique, une partie du produit de la redevance sur les combustibles provenant de la tarification de la pollution retournera aux petites et moyennes entreprises admissibles au moyen de la remise canadienne sur le carbone pour les petites entreprises, un crédit d'impôt remboursable automatique versé directement aux entreprises admissibles.  1, record 1, French, - remise%20canadienne%20sur%20le%20carbone%20pour%20les%20petites%20entreprises

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... the term "state of technology"(a standard term used in licences) is a dynamic concept and both the availability and the economic feasibility of the technology become issues. Dr. Rainer HAMM(Rechtsanwalt)(defence attorney) commented that there is a sensitive major tax on waste water. Those who have a licence to use a river to pollute have to pay a fee depending on the degree of pollution. The waste water effluent fees are quite effective to minimize pollution.... Large corporations also have high incentive to develop technology. It is they who develop technology. While universities can and do develop standards, they cannot build technology and compare standards. That can only be done by industry itself. Thus it is the industry which makes the law by defining the standards of technology. They are motivated to do so by the new device, popular in the United States, known as "technology forcing. "Dr. HAMM was however sceptical of using criminal law to pursue dynamic concepts. If you include a state of technology that can change any time and then punish someone for not having fulfilled the state of technology, then you blur the distinction between what is criminal and what is not criminal.  2, record 2, English, - technology%20forcing

Record number: 2, Textual support number: 2 CONT

... technology forcing (i.e. development of more cost-effective approaches in response to regulations); ...  3, record 2, English, - technology%20forcing

Record number: 2, Textual support number: 1 OBS

technology forcing: This expression (hyphenated) is also used as an adjective, as in "technology-forcing emission limits," "technology-forcing regulations," "technology-forcing standards."  4, record 2, English, - technology%20forcing

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[...] forçage de la technologie (c.-à-d. élaboration d'approches plus rentables en réaction aux règlements); [...]  2, record 2, French, - for%C3%A7age%20technologique

Record number: 2, Textual support number: 2 CONT

Les exigences fédérales américaines sont en place depuis 1998. Par conséquent, la reformulation des produits permettant de se conformer aux limites de contenu ne devrait pas constituer un forçage technologique.  1, record 2, French, - for%C3%A7age%20technologique

Record number: 2, Textual support number: 1 OBS

forçage : Le fait de soumettre (quelqu'un) à une pression, à une contrainte.  3, record 2, French, - for%C3%A7age%20technologique

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The principal aid, however, is the so-called... tax ceiling scheme, which at present limits the burden of the pollution charge to 2. 5% of the value added by the industry concerned, while the State pays the Agency the balance of the charge.  1, record 3, English, - tax%20ceiling

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Limite qui fixe automatiquement à un certain seuil la redevance que devrait normalement payer un pollueur.  2, record 3, French, - %C3%A9cr%C3%AAtement

Record number: 3, Textual support number: 1 OBS

écrêter : niveler en supprimant ce qui est au sommet, ce qui est très élevé par rapport à la moyenne.  3, record 3, French, - %C3%A9cr%C3%AAtement

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

El impuesto sobre ciertos productos químicos utilizados como materias primas se diferencia de un impuesto sobre las ventas o un impuesto sobre el consumo aplicado con fines fiscales generales [...] Se trata de un impuesto sobre la contaminación o la contaminación potencial [...] El nivel del impuesto del 5 por ciento es apreciablemente superior al del impuesto máximo permitido con arreglo a las disposiciones relativas al impuesto sobre ciertos productos químicos.  1, record 3, Spanish, - impuesto%20m%C3%A1ximo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

A blend of fee and rebate, this is an idea that seeks to improve energy efficiency and reduce pollution. For example, when you bought a new car, you would pay an extra fee if it were energy-efficient user of fuel, or alternatively get a rebate if it were energy-efficient. The neutral point would be set so that fees and rebates balanced, so it became neither an inflationary measure nor a disguised tax.  2, record 4, English, - feebate

Record number: 4, Textual support number: 2 OBS

Similar schemes have been proposed to reduce the consumption of water and other resources and as a way to improve the energy efficiency of new buildings.  2, record 4, English, - feebate

Record number: 4, Textual support number: 3 OBS

The term is mainly to be found in the USA; it has been around since the early 1990s at least (it appeared in Bill Clinton’s 1992 campaign literature), and under this name. Initiatives that penalise heavy users (gaz-guzzler taxes, for example) strictly aren’t freebate schemes, as there’s no rebate element; others, like the British licence-tax reductions for small cars, should equally fall outside its scope, as there’s no explicit balancing penalty. But most environmentalists seem to use the term loosely to mean any tax or charge that is scaled to encourage economy; the word is still mostly to be found in the jargon of such groups.  2, record 4, English, - feebate

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Il s'agirait de taxer les automobiles neuves dont la consommation dépasse un niveau cible, tandis que les véhicules consommant moins donneraient droit à une remise.  2, record 4, French, - taxation%20avec%20remise

Record number: 4, Textual support number: 2 OBS

Source : Instruments économiques et obstacles à de saines pratiques environnementales. Rapport final du Groupe de travail, novembre 1994 (angl. p. 17 et fr. p. 18).  2, record 4, French, - taxation%20avec%20remise

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A levy calculated, on some prescribed basis, on an entity whose operations presently necessitate or result in emission of pollution of some type.  1, record 5, English, - pollution%20tax

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Ponction fiscale opérée, selon des règles prescrites, sur les entités dont l'exploitation est polluante.  1, record 5, French, - redevance%20pollution

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The income tax system currently provides accelerated write-offs for energy conservation equipment and pollution abatement equipment. The rate of accelerated write-off for this equipment will be reduced and the range of energy equipment eligible will be expanded to include newer, environmentally positive activities such as electrical energy from geothermal and solar energy and the collection of landfill and digester gas. In addition, the accelerated rate for pollution abatement equipment will not apply to equipment acquired after 1998.  1, record 6, English, - environmentally%20positive

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le matériel permettant d'économiser l'énergie ou de lutter contre la pollution donne actuellement droit à un amortissement accéléré. Le taux d'amortissement de ce matériel sera réduit, tandis que la gamme des biens admissibles sera élargie afin d'inclure de nouvelles techniques ayant un effet bénéfique pour l'environnement, comme la production d'électricité à partir de l'énergie géothermique ou de l'énergie solaire, ainsi que la collecte des gaz de décharge et des gaz de digesteur. De plus, le taux d'amortissement accéléré permis pour le matériel de lutte contre la pollution ne s'appliquera plus au matériel acquis après 1998.  1, record 6, French, - ayant%20un%20effet%20b%C3%A9n%C3%A9fique%20pour%20l%27environnement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Deux grands systèmes de taxes spécifiques à la pollution de l'air existent dans le monde : les taxes dissuasives [...], les taxes incitatives.  1, record 7, French, - taxe%20sp%C3%A9cifique%20%C3%A0%20la%20pollution%20de%20l%27air

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

National, state, provincial, and local tax exemptions for pollution control expenditures began to appear in about 1963, usually in the form of property tax and sales tax exemptions for pollution control equipment. Franchise and income tax credits and deductions and an accelerated amortization schedule tax allowance for pollution control facilities are among the forms of incentives provided.  1, record 8, English, - pollution%20control%20facility

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Disposition qui contribue à la lutte contre la pollution.  1, record 8, French, - am%C3%A9nagement%20antipollution

Record number: 8, Textual support number: 1 OBS

Terme très général qui comprend autant les dispositifs que les règlements, les équipements que les services, etc.  1, record 8, French, - am%C3%A9nagement%20antipollution

Record 8,  Textual support,  Spanish