TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VALEUR PENSION LOGEMENT AUTRES AVANTAGES [1 record]
Record 1 - internal organization data 2022-09-30
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Employment Benefits
- Remuneration (Personnel Management)
Record 1, Main entry term, English
- value of board, lodging and other benefits
1, record 1, English, value%20of%20board%2C%20lodging%20and%20other%20benefits
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... the value of board, lodging and other benefits an employee (or a person with whom they are not dealing at arm's length) receives or enjoys because of their office or employment must be included in their income. Accordingly, an expense allowance received by an employee, including a sum they receive and do not have to justify the use of, for personal or living expenses or for any other purposes, must generally be included in the employee's income. A benefit that is normally non-taxable may be considered taxable if it proves to be a disguised form of remuneration. 2, record 1, English, - value%20of%20board%2C%20lodging%20and%20other%20benefits
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Avantages sociaux
- Rémunération (Gestion du personnel)
Record 1, Main entry term, French
- valeur de la pension, du logement et de tout autre avantage
1, record 1, French, valeur%20de%20la%20pension%2C%20du%20logement%20et%20de%20tout%20autre%20avantage
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur de la pension, du logement et des autres avantages 2, record 1, French, valeur%20de%20la%20pension%2C%20du%20logement%20et%20des%20autres%20avantages
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] la valeur de la pension, du logement et des autres avantages que reçoit ou dont bénéficie un employé (ou une personne avec laquelle il a un lien de dépendance) en raison de sa charge ou de son emploi doit être incluse dans le calcul du revenu de l'employé. De même, une allocation de dépenses qu'un employé reçoit, y compris une somme qu'il reçoit et dont il n'a pas à justifier l'utilisation, pour des frais personnels ou de subsistance ou pour toute autre fin[,] doit généralement être incluse dans le calcul du revenu de l'employé. Notez qu'un avantage considéré comme non imposable peut être imposable s'il se révèle être une forme déguisée de rémunération. 2, record 1, French, - valeur%20de%20la%20pension%2C%20du%20logement%20et%20de%20tout%20autre%20avantage
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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