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 OBS

The Community Volunteer Income Tax Program is a community-based outreach program administered by the Canada Customs and Revenue Agency [now the Canada Revenue Agency] which helps people with straightforward tax situations complete their income tax returns free of charge. It is designed to help the people who need it most : newcomers to Canada, low-income wage earners, students and seniors.  4, fiche 2, Anglais, - Community%20Volunteer%20Income%20Tax%20Program

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 OBS

Le Programme communautaire des bénévoles en matière d'impôt est un programme communautaire administré par l'Agence des douanes et du revenu du Canada [maintenant l'Agence du revenu du Canada] qui aide gratuitement les personnes, dont la situation fiscale est simple, à remplir leurs déclarations de revenus. Le programme est destiné aux personnes qui ont le plus besoin d'aide : nouveaux arrivants au Canada, salariés à faible revenu, étudiants et personnes âgées.  4, fiche 2, Français, - Programme%20communautaire%20des%20b%C3%A9n%C3%A9voles%20en%20mati%C3%A8re%20d%27imp%C3%B4t

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, fiche 3, Anglais, - lump%2Dsum%20social%20dividend

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

The average annual salary received or deemed to have been received by the contributor during the period of five successive years of pensionable service during which his salary was highest.  3, fiche 4, Anglais, - average%20salary

Record number: 4, Textual support number: 2 CONT

For the purposes of the revised system of tax assistance for retirement saving, the average wage in a year will be the sum of the average weekly earnings levels in each month of the twelve-month period ending on June 30th of the immediately preceding year.(Statistics Canada, Catalogue 72-002, Table 2. 1, Average Weekly Earnings for All Employees, Industrial Aggregate).  4, fiche 4, Anglais, - average%20salary

Record number: 4, Textual support number: 1 OBS

Term applied to the public service.  5, fiche 4, Anglais, - average%20salary

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 CONT

Traitement annuel moyen que le cotisant a reçu ou est réputé avoir reçu durant les cinq années successives de service ouvrant droit à pension où son traitement fut le plus élevé.  3, fiche 4, Français, - salaire%20moyen

Record number: 4, Textual support number: 2 CONT

Aux fins du système révisé d'aide fiscale à l'épargne-retraite, somme de la moyenne des gains hebdomadaires pour chaque mois de la période de douze mois qui se termine le 30 juin de l'année précédente. (Statistique Canada, catalogue 72-002, tableau 2.1, Rémunération hebdomadaire moyenne des salariés par activité économique).  4, fiche 4, Français, - salaire%20moyen

Record number: 4, Textual support number: 1 OBS

traitement moyen : terme applicable à la fonction publique.  5, fiche 4, Français, - salaire%20moyen

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 OBS

A survey of Statistics Canada, number 4105. These data cover all persons who completed a T1 tax return for the year of reference or who received CCTB(Canada Child Tax Benefits), their non-filing spouses(including wage and salary information from the T4 file), their non-filing children identified from three sources(the CCTB file, the births files, and an historical file) and filing children who reported the same address as their parent. Development of the small area family data is based on the census family concept. The census family includes parent(s) and children living at the same address and non-family persons.  1, fiche 5, Anglais, - Annual%20Estimates%20for%20Families%20and%20Individuals%20%28T1%20Family%20File%29

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 OBS

Une enquête de Statistique Canada, numéro 4105. Les données portent sur toutes les personnes ayant complété une déclaration de revenu T1 pour l'année de référence ou ayant reçu la Prestation fiscale canadienne pour enfants (PFCE), sur les conjoints faisant partie des non déclarants (y compris les renseignements sur les traitements et salaires figurant dans le fichier T4), sur les enfants non déclarants (données d'identification provenant de trois sources : fichier de la PFCE, fichier des naissances et fichier historique) et sur les enfants ayant produit une déclaration et indiqué l'adresse de leurs parents.  1, fiche 5, Français, - Estimations%20annuelles%20relatives%20aux%20familles%20et%20particuliers%20%28Fichier%20T1%20sur%20les%20familles%29

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 DEF

A method of tax deduction from the weekly wage or monthly salary of an employee. The amount deducted will depend on the code number issued to the employee and the employer by the Inland Revenue. This code number is calculated subject to personal allowances acceptable to the Inland Revenue. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, fiche 6, Anglais, - pay%20as%20you%20earn

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol

Record number: 6, Textual support number: 1 OBS

Retención de impuestos en la fuente de la renta de trabajo.  2, fiche 6, Espagnol, - retenci%C3%B3n%20fiscal%20en%20el%20origen

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 CONT

Euro-X is likely to meet for the first time early in June, and to rename itself Euro-11 once its membership is confirmed. It may swiftly supplant EcoFin as the main forum for discussing European Union economic policies.  1, fiche 7, Anglais, - Euro%2DX

Record number: 7, Textual support number: 2 CONT

Euro-11 might discuss such large issues as tax harmonization, common wage policies, even a common approach to social policies.  1, fiche 7, Anglais, - Euro%2DX

Record number: 7, Textual support number: 1 OBS

The "X" in euro-X is the Roman digit for "ten".  4, fiche 7, Anglais, - Euro%2DX

Record number: 7, Textual support number: 2 OBS

Euro-XI changed its name this week to EuroGrup.  2, fiche 7, Anglais, - Euro%2DX

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 CONT

Commentators have suggested various ways to promote employer-led training such as employer tax credits, levies for training, wage subsidies and direct government assistance...  2, fiche 8, Anglais, - levy%20for%20training

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 CONT

Les observateurs ont proposé diverses façons de promouvoir la formation dirigée par l'employeur : crédits d'impôt pour les employeurs, prélèvement pour la formation, subventions salariales et aide directe du gouvernement [...]  2, fiche 8, Français, - pr%C3%A9l%C3%A8vement%20pour%20la%20formation

Fiche 8,  Justifications,  Espagnol

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 CONT

To establish the price [of house] you can afford, multiply your gross(before tax) annual income by 2. 5. Include assured income only, such as your wage, salary or secure investment income.  2, fiche 9, Anglais, - gross%20annual%20income

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 CONT

Pour trouver l'échelle des prix convenant à vos moyens, il faudra respecter deux règles générales. La première consistera à effectuer un calcul à partir de votre revenu annuel brut. Multipliez ce dernier par 2.5 pour obtenir le prix que vous pourriez vous permettre. Le revenu brut ne doit inclure que le revenu certain comprenant salaire, gage et intérêts produits sur une base régulière par vos placements.  1, fiche 9, Français, - revenu%20annuel%20brut

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 OBS

(...) all states have been bribed by the offer of federal aid into collecting a wage tax up to 3 per cent of payrolls in occupations covered by social security. The proceeds are used to provide "unemployment compensation benefits or insurance" when workers become unemployed.  1, fiche 10, Anglais, - unemployment%20compensation%20insurance

Fiche 10,  Justifications,  Français

Fiche 10,  Justifications,  Espagnol