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PRESTATIONS SUPPLEMENT REVENU GARANTI [1 record]

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Record 1 1997-01-16

English

Subject field(s)
  • Social Security and Employment Insurance
  • Special-Language Phraseology
CONT

The OAS/GIS/SPA rates are escalated quarterly at the full rate of increase in the Consumer Price Index (CPI). OAS benefits are considered as taxable income under the Income Tax Act. Unlike OAS benefits, GIS (Guaranteed Income Supplement) benefits and SPA (Spouse's Allowance) benefits are not classed as taxable income.

Key term(s)
  • GIS benefits
  • Guaranteed Income Supplement benefits

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Phraséologie des langues de spécialité
CONT

Les taux de la SV (Sécurité de la vieillesse), du SRG (Supplément de revenu garanti) et de l'AC (Allocation au conjoint) sont majorés chaque trimestre suivant la hausse réelle de l'Indice des prix à la consommation (IPC). Aux termes de la Loi de l'impôt sur le revenu, les prestations de la SV sont considérées comme revenu imposable, contrairement aux prestations du SRG et de l'AC.

Key term(s)
  • prestations du SRG
  • prestations du Supplément de revenu garanti

Spanish

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