TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Books which are issued by the Inland Revenue to every employer in order to operate the Pay As You Earn method of collecting income tax. By referring to the employee's tax coding number and the cumulative pay to date, it is possible from the book to check how much tax is due to date, the difference is the amount that should be deducted from the gross salary/wage. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, fiche 1, Anglais, - tax%20table

Record number: 1, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  3, fiche 1, Anglais, - tax%20table

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, fiche 1, Français, - table%20d%27imp%C3%B4t

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

... wage costs refer to the proportion of total costs of production that is constituted of wages. For example, if the wage per man-hour of labour is $2. 50 and the value of output related to the man-hour of labour is $5. 00, the wage cost is 50 percent.... The difference between wage costs and labour costs is represented by salaries, fees, commissions, etc.  3, fiche 2, Anglais, - wage%20cost

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Ensemble des dépenses directement encourues pour rétribuer les salariés dans une entreprise.  3, fiche 2, Français, - charge%20salariale

Record number: 2, Textual support number: 1 OBS

Le coût de la main-d'œuvre est toujours supérieur à la charge salariale.  3, fiche 2, Français, - charge%20salariale

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

An increase in wages or salary means that the wage or salary amount is augmented, enlarged, or expanded. This implies that an amount was added to the wages or salary, therefore, constituting a newly agreed rate of pay for the work performed. Often an increase of salary is given retroactively. This occurs during contract renewal where workers continue to perform their duties at their former rate of pay while the contract is being negotiated. When the contract is finally signed and there is a new agreement as to an increased salary level, that new salary is often effective at an earlier date. In this case, payment must be made retroactively to compensate for the difference under the old contract and the increased salary level under the new contract. In other cases, an employer may unilaterally give an increase in salary that may also be retroactive. These retroactive increases in wages or salary are specifically excluded from consideration as earnings.  5, fiche 3, Anglais, - retroactive%20pay%20increase

Record number: 3, Textual support number: 1 OBS

Pay is the common word and means give someone money due for goods, work, or services.  9, fiche 3, Anglais, - retroactive%20pay%20increase

Record number: 3, Textual support number: 2 OBS

"Salary" is used more for professional and office work, and for pay spoken of as covering a longer period of time ... "Wage" is used more for manual and physical work, and for pay spoken of as covering an hour, day or week ....  9, fiche 3, Anglais, - retroactive%20pay%20increase

Record number: 3, Textual support number: 3 OBS

wage: term usually used in the plural.  10, fiche 3, Anglais, - retroactive%20pay%20increase

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 CONT

Il y a augmentation de salaire lorsque le montant du salaire est augmenté, haussé ou accru. Autrement dit, une somme a été ajoutée au salaire; par conséquent, un nouveau taux de rémunération a été convenu à l'égard du travail exécuté. Une augmentation de salaire est souvent consentie rétroactivement, alors que les travailleurs continuent d'exécuter leur travail à l'ancien taux pendant les négociations sur le renouvellement du contrat de travail. Lorsque le contrat est finalement signé et qu'il y a une nouvelle entente sur l'échelle de salaire, ce nouveau salaire entre souvent en vigueur à une date antérieure. Dans ce cas, un paiement doit être versé rétroactivement pour compenser la différence de salaire entre le taux de l'ancien contrat et celui du nouveau. Dans d'autres cas, un employeur peut décider unilatéralement de donner une augmentation de salaire, qui peut aussi être rétroactive. Ces augmentations rétroactives de salaire sont explicitement exclues de la rémunération.  7, fiche 3, Français, - augmentation%20r%C3%A9troactive%20de%20salaire

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

On the insistence of Great Britain and, subsequently, the United States of America, this exception to the rule of non-intervention has been accepted in State practice since the last century. If revolutionaries have shown a certains taking power in more than a purely local area, other States may grant them recognition as insurgents or belligerents. The difference between these two forms of limited recognition is one of degree. In recognising revolutionaries as insurgents, the intention is to refrain from recognising any right to wage war on, or above, the high seas. It is also likely to be the intention of the recognising State to refuse to grant extraterritorial validity to acts of such insurgent authorities.  1, fiche 4, Anglais, - recognition%20as%20insurgents

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 DEF

Expression désignant une pratique américaine consistant à accorder certains effets de la belligérance à des insurgés : droit au traitement de prisonnier de guerre, actes des insurgés cessant d'engager la responsabilité internationale du gouvernement légal.  1, fiche 4, Français, - reconnaissance%20comme%20insurg%C3%A9s

Record number: 4, Textual support number: 1 OBS

(...) la reconnaissance d'insurgés n'a pas de contenu juridique déterminé et elle a même dégénéré dans la pratique, celle-ci l'ayant plus d'une fois étendue à des insurrections de caractère terrestre.  2, fiche 4, Français, - reconnaissance%20comme%20insurg%C3%A9s

Fiche 4,  Justifications,  Espagnol