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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961 ... when the federal and provincial governments converted from the tax rental arrangements (which originated during World War II) to separate federal and provincial personal and corporate income taxes (PIT and CIT).  3, record 1, English, - income%20tax%20point

Record number: 1, Textual support number: 1 OBS

[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.  4, record 1, English, - income%20tax%20point

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base.  2, record 1, French, - point%20d%27imp%C3%B4t

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias.  1, record 1, Spanish, - punto%20impositivo

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Share of capital stock that has no nominal or face value.  8, record 2, English, - no%20par%20value%20share

Record number: 2, Textual support number: 1 CONT

A corporation issuing no par value shares simply issues them at a price which is attractive to investors and will assist in their distribution to the public.  9, record 2, English, - no%20par%20value%20share

Record number: 2, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  10, record 2, English, - no%20par%20value%20share

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action du capital social n'ayant aucune valeur nominale en conformité avec les lois sur les sociétés ou les statuts de la société elle-même.  2, record 2, French, - action%20sans%20valeur%20nominale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 OBS

Son de origen norteamericano. A diferencia de la concepción europa de la acción donde subsisten generalmente difiriendo, valor real y nominal, éstas no tienen otro valor que el efectivo.  2, record 2, Spanish, - acci%C3%B3n%20sin%20valor%20nominal

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The cost of replacement new less physical depreciation (not book depreciation).  4, record 3, English, - actual%20cash%20value

Record number: 3, Textual support number: 1 OBS

actual cash value: term found in the context of public auto insurance uniformity in New Brunswick.  5, record 3, English, - actual%20cash%20value

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Valeur de remplacement moins la dépréciation.  3, record 3, French, - valeur%20au%20jour%20du%20sinistre

Record number: 3, Textual support number: 1 OBS

valeur vénale : terme trouvé dans le contexte de l'uniformisation de l'assurance automobile publique au Nouveau-Brunswick.  6, record 3, French, - valeur%20au%20jour%20du%20sinistre

Record 3,  Textual support,  Spanish