TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  2, record 1, English, - net%20eligible%20taxable%20capital%20gain

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, record 1, French, - gain%20en%20capital%20imposable%20admissible%20net

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The excess of current assets over current liabilities. It is an indicator of the ability to finance current operations and meet obligations as they fall due.  4, record 2, English, - working%20capital

Record number: 2, Textual support number: 1 OBS

This term is ... usually taken to mean the net current assets, or current assets (cash, notes receivable, securities and other assets of a quick and liquid nature, accounts receivable and inventories), less the current liabilities (notes payable, other debts payable within one year, accounts payable, and current liability accruals).  5, record 2, English, - working%20capital

Record number: 2, Textual support number: 2 OBS

Compare with "fixed capital".  6, record 2, English, - working%20capital

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Excédent de l'actif à court terme sur le passif à court terme.  2, record 2, French, - fonds%20de%20roulement

Record number: 2, Textual support number: 1 OBS

Le chiffre ainsi obtenu, que l'on désigne par l'expression fonds de roulement net par opposition au fonds de roulement brut ou fonds de roulement total (qui représente l'actif circulant ou l'actif à court terme), est une mesure de la solvabilité à court terme de l'entreprise et de sa capacité de financer son exploitation courante et de rembourser ses dettes au moment où elles deviennent exigibles. On peut aussi dire du fonds de roulement qu'il représente : 1) la partie des capitaux permanents qui n'est pas utilisée pour le financement des immobilisations, 2) la marge de sécurité constituée par l'excédent des actifs circulants sur les dettes à court terme, et 3) la marge de sécurité représentée par la fraction de l'actif circulant qui est financée par les capitaux permanents.  2, record 2, French, - fonds%20de%20roulement

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

La diferencia entre el activo y el pasivo corrientes.  2, record 2, Spanish, - capital%20de%20trabajo

Record number: 2, Textual support number: 1 OBS

Representa un índice de estabilidad financiera o margen de protección para los acreedores actuales.  5, record 2, Spanish, - capital%20de%20trabajo

Record number: 2, Textual support number: 2 OBS

capital de trabajo: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 2, Spanish, - capital%20de%20trabajo

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  2, record 3, English, - net%20allowable%20capital%20loss

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, record 3, French, - perte%20en%20capital%20nette%20d%C3%A9ductible

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 110.6(1).  2, record 4, English, - cumulative%20net%20taxable%20capital%20gain

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 110.6(1).  2, record 4, French, - gain%20en%20capital%20imposable%20net%20cumulatif

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... generally, if your allowable capital losses are more than your taxable capital gains, the difference between the two becomes part of the computation of your net capital loss for the year.  2, record 5, English, - net%20capital%20loss

Record number: 5, Textual support number: 1 OBS

Source: Income Tax Act, S. 111(8)(a).  3, record 5, English, - net%20capital%20loss

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Il est généralement question d'une perte en capital nette pour une année si les pertes en capital déductibles sont plus élevées que les gains en capital imposables. La différence entre les deux montants fera partie du calcul de la perte en capital nette pour l'année.  2, record 5, French, - perte%20en%20capital%20nette

Record number: 5, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 111(8)(a).  3, record 5, French, - perte%20en%20capital%20nette

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

return on net capital employed; RONCE: term and abbreviation extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 6, English, - return%20on%20net%20capital%20employed

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

taux de rendement net des capitaux engagés; taux de rendement net des capitaux employés : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 6, French, - taux%20de%20rendement%20net%20des%20capitaux%20engag%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

net capital stock; NCS: term and abbreviation extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 7, English, - net%20capital%20stock

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

stock net de capital : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 7, French, - stock%20net%20de%20capital

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

net importer of capital: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 8, English, - net%20importer%20of%20capital

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

importateur net de capitaux : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 8, French, - importateur%20net%20de%20capitaux

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

invested capital net cash flows. Those cash flows available to pay out to equity holders (in the form of dividends) and debt investors (in the form of principal and interest) after funding operations of the business enterprise and making necessary capital investments.  2, record 10, English, - invested%20capital%20net%20cash%20flow

Record number: 10, Textual support number: 1 OBS

Term usually used in the plural.  3, record 10, English, - invested%20capital%20net%20cash%20flow

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Flux de trésorerie disponible correspondant à la somme dont l'entreprise peut disposer pour paiement aux créanciers (sous la forme d'intérêts ou de remboursement de principal) et aux actionnaires (sous la forme de dividendes ou de réduction de capital).  1, record 10, French, - flux%20de%20tr%C3%A9sorerie%20disponible%20pour%20les%20bailleurs%20de%20fonds

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Gross fixed capital formation less consumption of fixed capital.  2, record 11, English, - net%20fixed%20capital%20formation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Différence entre la formation brute de capital fixe et les amortissements.  2, record 11, French, - formation%20nette%20de%20capital%20fixe

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

... net capital formation takes place largely in business enterprise.  2, record 13, English, - net%20capital%20formation

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Form T2004, Revenue Canada Taxation.  1, record 14, English, - Election%20by%20a%20Credit%20Union%20to%20Allocate%20Taxable%20Dividends%20and%20Net%20Taxable%20Capital%20Gains%20to%20Member%20Credit%20Unions

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Formule T2004, Revenu Canada Impôt.  1, record 14, French, - Choix%20r%C3%A9serv%C3%A9%20%C3%A0%20une%20caisse%20de%20cr%C3%A9dit%20de%20distribuer%20des%20dividendes%20et%20des%20gains%20en%20capital%20nets%20imposables%20%C3%A0%20des%20membres%20qui%20sont%20des%20caisses%20de%20cr%C3%A9dit

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999.  2, record 15, English, - net%20capital%20loss%20of%20other%20years

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H).  2, record 15, French, - pertes%20en%20capital%20nettes%20d%27autres%20ann%C3%A9es

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Net capital expenditures comprise a government's final capital expenditure (i.e. gross fixed capital formation, plus net purchases of land and intangible assets, plus changes in stocks) and net capital transfers paid (i.e. investment grants, plus unrequited transfers paid by the general government to finance specific items of gross fixed capital formation by other sectors, minus capital taxes and other capital transfers received by the general government).  1, record 16, English, - net%20capital%20expenditure

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Les dépenses nettes en capital incluent les dépenses finales en capital des administrations publiques (c'est-à-dire la formation brute de capital fixe, plus les achats nets de terrains et d'actifs incorporels et les variations de stocks) et les transferts nets en capital versés (c'est-à-dire les aides à l'investissement, plus les transferts sans contrepartie versés par les administrations publiques, destinés à financer les opérations expressément désignées de formation brute de capital fixe par d'autres secteurs, moins les impôts en capital et autres transferts en capital perçus par les administrations publiques).  1, record 16, French, - d%C3%A9pense%20nette%20en%20capital

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Form T672, Revenue Canada Taxation.  2, record 20, English, - Calculation%20of%20a%20Trust%20Designation%20of%20its%20%5C%22Net%20Taxable%20Capital%20Gains%5C%22%20and%20%5C%22Eligible%20Taxable%20Capital%20Gains%5C%22

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Formule T672, Revenu Canada Impôt.  2, record 20, French, - Calcul%20de%20l%27attribution%20par%20une%20fiducie%20de%20ses%20%5C%22gains%20en%20capital%20imposables%20nets%5C%22%20et%20de%20ses%20%5C%22gains%20en%20capital%20imposables%20admissibles%5C%22

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Add annual after-tax income and the average after-tax capital gain ...  4, record 21, English, - after%2Dtax%20capital%20gain

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Ajouter le revenu annuel après impôt et le gain en capital moyen après impôt (...)  3, record 21, French, - gain%20en%20capital%20apr%C3%A8s%20imp%C3%B4t

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

... the terms "Net Base Capital" and "Gross Assets" apply specifically for capital ratio analysis for regulatory purposes.  1, record 23, English, - net%20base%20capital

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Voir la section "Lignes directrices" dans CMFCB.  2, record 23, French, - capital%20de%20base%20net

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Usually, a foreigner borrows money from us [American banks] rather than capital goods directly. He gives us an IOU in the form of a bond, note, or stock certificate. We give him dollars. If he simply holds the dollars or puts them in an American bank or invests them in an American security, there has not yet been a net capital movement.  1, record 24, English, - net%20capital%20movement

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

[We have seen] how primary resources like labor and land are used to make produced capital goods, which are in turn used in roundabout ways to increase society's final output; how this "net productivity of capital" is reflected in the rate of interest (...)  1, record 25, English, - net%20productivity%20of%20capital

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

outflow  1, record 26, English, - net%20capital%20outflow

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish