TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Over-integration made it more advantageous for taxpayers to claim that any small amount of corporate activity constituted "active business income".  1, record 1, English, - over%2Dintegration

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Crown's motion to strike taxpayer's claim for a declaration of unconstitutionality...  1, record 2, English, - declaration%20of%20unconstitutionality

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Il ressort à l'évidence de la jurisprudence moderne concernant la qualité pour demander, sur le fondement de «l'intérêt public», un jugement déclaratoire d'inconstitutionnalité, qu'il n'est pas essentiel que le demandeur qui sollicite un tel jugement déclaratoire soit en mesure de démontrer qu'il a été personnellement victime d'une violation de ses droits substantiels pour qu'on lui reconnaisse la qualité pour agir.  1, record 2, French, - jugement%20d%C3%A9claratoire%20d%27inconstitutionnalit%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The cost of an asset with a life of more than one year.  2, record 3, English, - capital%20cost

Record number: 3, Textual support number: 1 OBS

Capital costs usually relate to capital assets that are purchased for future use over several accounting periods.  2, record 3, English, - capital%20cost

Record number: 3, Textual support number: 2 OBS

Capital cost is the amount on which [taxpayers] first claim CCA [capital cost allowance]. Generally, the capital cost of the property is what [is paid] for it. Capital cost also includes items such as delivery charges, the GST [goods and service tax] and provincial sales tax, or HST [harmonized sales tax].  3, record 3, English, - capital%20cost

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal.  2, record 3, French, - co%C3%BBt%20en%20capital

Record number: 3, Textual support number: 1 OBS

Les coûts en capital se rapportent habituellement aux immobilisations qui sont acquises aux fins d'utilisation ultérieure pendant plusieurs périodes comptables.  3, record 3, French, - co%C3%BBt%20en%20capital

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year.  1, record 4, English, - declining%20balance

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s'appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année.  1, record 4, French, - valeur%20r%C3%A9siduelle

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

... in calculating the amount of their provincial income tax on their provincial return, Quebec taxpayers may claim either a child care expense deduction of $2000 per child(to a total of $6000 per family), or a tax credit. This tax credit, known as the Availability Allowance, amounts to $300 for the first child, $200 for the second child, and $100 for the third and subsequent children under six years of age.  1, record 5, English, - Availability%20Allowance

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

See Statutes of Canada (S.C.), 1970, c.63, 79.  2, record 6, English, - taxpayer%27s%20claim

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Voir les Statuts du Canada (S.C.), 1970, c.63, 79.  2, record 6, French, - cr%C3%A9ance%20du%20contribuable

Record 6,  Textual support,  Spanish