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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Taxes established by municipal corporations to pay for local services (sewerage, street lighting, etc.).  2, fiche 1, Anglais, - local%20taxes

Record number: 1, Textual support number: 1 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, fiche 1, Anglais, - local%20taxes

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Impôts établis par les municipalités (impôt d'établissement, impôt de circulation, égouts, contribution, etc.).  3, fiche 1, Français, - imp%C3%B4ts%20locaux

Record number: 1, Textual support number: 1 OBS

impôts locaux : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, fiche 1, Français, - imp%C3%B4ts%20locaux

Fiche 1,  Justifications,  Espagnol

Record number: 1, Textual support number: 1 DEF

Tributos establecidos por las Corporaciones Municipales (impuesto de radicación, impuesto de circulación, tasa de alcantarillado, contribución, etc.).  1, fiche 1, Espagnol, - impuestos%20municipales

Record number: 1, Textual support number: 1 OBS

impuestos municipales: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, fiche 1, Espagnol, - impuestos%20municipales

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

[The country] levies a tax on exports of unpolished diamonds in order to promote the development of the local economy, develop skills, and create employment. [An] export levy of 5% based on the value of exported unpolished diamonds has been applied.  2, fiche 2, Anglais, - export%20levy

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 CONT

[Les] prélèvements à l'exportation sont généralement utilisés pour générer des ressources afin de développer une industrie grâce à la diversification des produits fabriqués et à la mise au point de produits à valeur ajoutée destinés à l'exportation.  2, fiche 2, Français, - pr%C3%A9l%C3%A8vement%20%C3%A0%20l%27exportation

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 OBS

Local improvement or frontage rates are ... designed to meet the cost of constructing works [such as sewers, streets, curbs, sidewalks, etc.] or of carrying on services which are not charged to the general funds of the corporation but rather to the owners of the properties directly benefited. Usually, local improvement rates are based on frontage, but other measures may be used, such as assessed value, square footage, or a per lot basis.  2, fiche 3, Anglais, - local%20improvement%20tax

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 OBS

Les taxes dites d'améliorations locales (ou de répartition locale) appartiennent à la catégorie des taxes foncières spéciales. Elles servent à répartir dans le temps les coûts de l'aménagement des rues et de l'installation des systèmes d'approvisionnement et d'évacuation des eaux. Par ce truchement, les habitants d'un territoire font porter par les nouveaux résidents la totalité ou une partie appréciable du coût des infrastructures imposées par l'aménagement de nouveaux quartiers.  2, fiche 3, Français, - taxe%20d%27am%C3%A9lioration%20locale

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

Community Action Resource Centre(CARC) was incorporated in February 2004 as a result of a merger of the two local organizations that had existed since the 1980s [Community Information Centre for the City of York and Connect Information Post]. CARC[, ] a non-profit organization registered in Ontario[, ] has federal charitable status, and as such is permitted to provide a receipt for donations for income tax purposes.  4, fiche 4, Anglais, - Community%20Action%20Resource%20Centre

Record number: 4, Textual support number: 2 OBS

The Community Action Resource Centre works to build the capacity of communities by mobilizing resources and providing supportive social services, for the empowerment of individuals and groups.  5, fiche 4, Anglais, - Community%20Action%20Resource%20Centre

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

Community Action Resource Centre (CARC) a été incorporé en février 2004 quand le Community Information Centre for the City of York a fusionné avec Connect Information Post.  4, fiche 4, Français, - Community%20Action%20Resource%20Centre

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

The nominal rate of protection(NRP) on any good is the proportional difference between its domestic and international price arising from the trade policies in question. These policies can include import tariffs, export taxes, quantitative restrictions(licensing requirements, prohibitions, rules of origin, local purchase requirements, etc.) and other ’incentives’ such as subsidies and tax rebates.  1, fiche 5, Anglais, - nominal%20rate%20of%20protection

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 CONT

Des évaluations plus précises et détaillées des obstacles au développement des exportations agricoles seront obtenues en calculant, pour les produits agricoles importants, le taux nominal de protection moyen, qui prend en compte, en plus des taux de change, les taxes à l'exportation, les distorsions de prix au niveau des producteurs, et la protection des intrants manufacturés.  2, fiche 5, Français, - taux%20nominal%20de%20protection

Record number: 5, Textual support number: 1 OBS

taux nominal de protection : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, fiche 5, Français, - taux%20nominal%20de%20protection

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 CONT

The federal Gas Tax Fund-Dedicated funding for municipalities : Each year, the federal Gas Tax Fund assists municipalities by providing flexible, stable and predictable funding for local infrastructure projects.  1, fiche 6, Anglais, - dedicated%20funding

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 CONT

Fonds fédéral de la taxe sur l’essence - Un financement réservé aux municipalités : Chaque année, le Fonds fédéral de la taxe sur l'essence aide les municipalités en leur accordant un financement souple, stable et prévisible pour les projets d'infrastructures locales.  1, fiche 6, Français, - financement%20r%C3%A9serv%C3%A9

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 CONT

Compensation measures, in the context of facility siting, ... fall into two broad categories: (a) those which are impact-related, that is, they aim to offset unavoidable adverse residual impacts or damages thereby leaving the community no worse off than it was before the facility was sited there; and (b) those which are equity-related, that is, they aim to redress the unfair distribution of costs and benefits by ensuring that the local community derives benefit from the siting decision such that it is better off than it was before the facility was sited there.  1, fiche 7, Anglais, - equity%2Drelated%20compensation%20measure

Record number: 7, Textual support number: 2 CONT

Examples of equity-related compensation measures include local purchasing and hiring policies(sometimes include employee training provisions), tax subsidies(e. g., payment of all or part of the property taxes of local residents, involving either only those most directly affected or the community as a whole), tipping fees(i. e., a tax on the material disposed of at the facility, either on a volume or gross receipt basis, with the funds earmarked for use by the local community), co-use of the facility(e. g., incorporating into the facility a landfill to dispose of municipal waste), bonus services(e. g., the provision of infrastructure such as schools, hospitals or other amenities which would enhance the community's development potential), and bonus facilities(e. g., construction of a research and/or educational centre focussed on some specific aspect of the proposed facility such as the waste itself or the technology required to manage it).  1, fiche 7, Anglais, - equity%2Drelated%20compensation%20measure

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 DEF

A business organization with activities and invested capital in several countries.  11, fiche 8, Anglais, - multinational

Record number: 8, Textual support number: 1 CONT

Multinational corporations are able to use their financial resources, technology, managerial know-how, established systems of distribution, product identity, and economies of scale to set up subsidiaries in countries around the world and to allocate production according to local labour costs and skills, tax policies and incentives, distribution costs, and other such factors.  12, fiche 8, Anglais, - multinational

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 DEF

Entreprise ayant investi des capitaux et exerçant ses activités dans plusieurs pays.  6, fiche 8, Français, - multinationale

Fiche 8,  Justifications,  Espagnol

Record number: 8, Textual support number: 1 DEF

Empresa con sociedades de producción o distribución en diversos países.  2, fiche 8, Espagnol, - multinacional

Record number: 8, Textual support number: 1 CONT

Las EMN [empresas multinacionales] han adquirido gran importancia en todo el mundo, a partir, sobre todo, de EE.UU., Japón y la CEE [Comunidad Económica Europea].  4, fiche 8, Espagnol, - multinacional

Record number: 8, Textual support number: 1 OBS

multinacional; sociedad multinacional: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  7, fiche 8, Espagnol, - multinacional

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.  5, fiche 9, Anglais, - corporate%20income%20tax

Record number: 9, Textual support number: 1 OBS

Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act.... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development.  5, fiche 9, Anglais, - corporate%20income%20tax

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 DEF

Impôt qui frappe les bénéfices des sociétés de capitaux.  6, fiche 9, Français, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 9, Textual support number: 1 OBS

Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux.  6, fiche 9, Français, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 9, Textual support number: 2 OBS

L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges.  8, fiche 9, Français, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Fiche 9,  Justifications,  Espagnol

Record number: 9, Textual support number: 1 DEF

Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ...  4, fiche 9, Espagnol, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 CONT

The tax credit for public transit passes is a non-refundable tax credit for the cost of buying a monthly(or longer duration) pass for commuting on buses, streetcars, subways, commuter trains and local ferries.  1, fiche 10, Anglais, - tax%20credit%20for%20public%20transit%20passes

Fiche 10,  Justifications,  Français

Record number: 10, Textual support number: 1 CONT

Le crédit d'impôt pour laissez-passer de transport en commun est un crédit d'impôt non remboursable pour le coût d'achat d'un laissez-passer mensuel (ou de longue durée) en vue du trajet quotidien en autobus, en tramway, en métro, en train de banlieue et en traversier local.  1, fiche 10, Français, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20laissez%2Dpasser%20de%20transport%20en%20commun

Fiche 10,  Justifications,  Espagnol

Fiche 11,  Justifications,  Anglais

Record number: 11, Textual support number: 1 CONT

... any changes should be directed to your local Canada Revenue Agency tax services office...  3, fiche 11, Anglais, - tax%20services%20office

Fiche 11,  Justifications,  Français

Record number: 11, Textual support number: 1 CONT

Tout changement doit être signalé au bureau des services fiscaux de l'Agence du revenu du Canada de votre région [...].  3, fiche 11, Français, - bureau%20des%20services%20fiscaux

Fiche 11,  Justifications,  Espagnol

Fiche 12,  Justifications,  Anglais

Record number: 12, Textual support number: 1 DEF

The body responsible for administering the tax laws of a particular country or regional or local authority and persons employed by that body to carry out its responsibilities.  4, fiche 12, Anglais, - taxation%20authorities

Record number: 12, Textual support number: 1 CONT

In the course of (the simplification) process, both taxpayers and taxing authorities must exercise discipline.  3, fiche 12, Anglais, - taxation%20authorities

Fiche 12,  Justifications,  Français

Record number: 12, Textual support number: 1 DEF

Ensemble des services publics chargés de l'application de la législation fiscale d'un pays ou d'une collectivité et, plus particulièrement, du recouvrement des impôts.  4, fiche 12, Français, - administration%20fiscale

Fiche 12,  Justifications,  Espagnol

Fiche 13,  Justifications,  Anglais

Record number: 13, Textual support number: 1 OBS

A federation of 127 Chambers of Commerce, which in turn represent over 22, 000 businesses, the Alberta Chambers of Commerce ensures its members’ business interests are improved through the development and advocacy of policy to the provincial and federal governments. To assist members in expanding their business potential, the Alberta Chambers coordinates its efforts with its local Chambers of Commerce to achieve the lowest possible tax and regulatory environment.  1, fiche 13, Anglais, - Alberta%20Chambers%20of%20Commerce

Fiche 13,  Justifications,  Français

Record number: 13, Textual support number: 1 OBS

Appellations et abréviations confirmées par l'organisme.  4, fiche 13, Français, - Alberta%20Chambers%20of%20Commerce

Fiche 13,  Justifications,  Espagnol

Fiche 14,  Justifications,  Anglais

Record number: 14, Textual support number: 1 DEF

Commission deducted from mutuel pools which is shared by the track, horsemen(in the form of purses) and local and state governing bodies in the form of tax.  2, fiche 14, Anglais, - takeout

Record number: 14, Textual support number: 1 OBS

On wagers.  4, fiche 14, Anglais, - takeout

Fiche 14,  Justifications,  Français

Record number: 14, Textual support number: 1 DEF

Taxe ou autre pourcentage prélevé sur le montant des transactions (paris, etc.).  3, fiche 14, Français, - pr%C3%A9levement

Record number: 14, Textual support number: 1 OBS

Sur les sommes misées.  1, fiche 14, Français, - pr%C3%A9levement

Fiche 14,  Justifications,  Espagnol

Fiche 15,  Justifications,  Français

Fiche 15,  Justifications,  Espagnol

Fiche 16,  Justifications,  Anglais

Record number: 16, Textual support number: 1 CONT

A development cost charge is a tax on land. It is a tax that should have a clear relationship between the tax collected, the related expenditure, and the beneficiary of the service. The intent of the tax is to apportion new infrastructure costs between a local government and a proprietary owner. It is meant to allow new development to pay for the infrastructure it requires and to limit the amount that existing residents have to subsidize infrastructure for new residents.  3, fiche 16, Anglais, - development%20cost%20charge

Fiche 16,  Justifications,  Français

Record number: 16, Textual support number: 1 DEF

Taxe qui est destinée à un propriétaire possédant sur un lot de terre et qui sert à financer les infrastructures municipales environnant ce lot. Cette taxe a pour objectif de limiter le nombre de cotisants aux nouvelles infrastructures municipales et par conséquent d'assurer que les propriétaires du secteur assument une plus grande partie des coûts.  2, fiche 16, Français, - droits%20d%27am%C3%A9nagement

Record number: 16, Textual support number: 1 CONT

L'Urban Development Institute (UDI) Pacific Region a présenté l'idée de prélever les droits d'aménagement au pied carré aux municipalités de la région de Vancouver.  1, fiche 16, Français, - droits%20d%27am%C3%A9nagement

Fiche 16,  Justifications,  Espagnol

Fiche 17,  Justifications,  Anglais

Record number: 17, Textual support number: 1 DEF

In the United States, one that allows states to tax companies not on the basis of profit earned within the state, but on the local company's share of its parent company's world-wide profit.  1, fiche 17, Anglais, - unitary%20tax%20system

Fiche 17,  Justifications,  Français

Fiche 17,  Justifications,  Espagnol

Fiche 18,  Justifications,  Anglais

Record number: 18, Textual support number: 1 CONT

Equalization transfers are determined on the basis of a legislated formula. First, the amount of revenue that each province could raise(if it applied national average tax rates) is calculated for each kind of revenue that provinces and their local governments typically levy. Second, each province's overall ability to raise revenues from these sources is compared to that of the five provinces making up a representative standard : Quebec, Ontario, Manitoba, Saskatchewan and British Columbia.  1, fiche 18, Anglais, - national%20average%20tax%20rate

Record number: 18, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  3, fiche 18, Anglais, - national%20average%20tax%20rate

Fiche 18,  Justifications,  Français

Record number: 18, Textual support number: 1 CONT

Les paiements de péréquation sont calculés selon une formule établie par la loi. Premièrement, les recettes que chaque province pourrait obtenir (au taux national moyen d'imposition) sont calculées pour chaque assiette fiscale des administrations provinciales et locales. Deuxièmement, la capacité globale de chaque province de générer des recettes de ces assiettes est comparée à une norme représentative constituée des cinq provinces suivantes : le Québec, l'Ontario, le Manitoba, la Saskatchewan et la Colombie-Britannique.  1, fiche 18, Français, - taux%20national%20moyen%20d%27imposition

Record number: 18, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  3, fiche 18, Français, - taux%20national%20moyen%20d%27imposition

Fiche 18,  Justifications,  Espagnol

Fiche 19,  Justifications,  Anglais

Record number: 19, Textual support number: 1 CONT

Unless otherwise specified in the contract, the price herein includes no amount for any federal excise tax, state or local sales or use tax, or any other tax of a similar nature, or any Canadian tax whatsoever.  2, fiche 19, Anglais, - Canadian%20tax

Fiche 19,  Justifications,  Français

Record number: 19, Textual support number: 1 CONT

Sauf indication contraire dans le contrat, le prix noté dans la présente exclut les taxes d'accises fédérales, les taxes de vente ou d'utilisation d'État ou locales ou toutes les autres taxes de même nature, ou encore les taxes en vigueur au Canada, quelles qu'elles soient.  2, fiche 19, Français, - taxes%20en%20vigueur%20au%20Canada

Fiche 19,  Justifications,  Espagnol

Fiche 20,  Justifications,  Anglais

Record number: 20, Textual support number: 1 DEF

The practice of a state or central government levying a tax and sharing its proceeds with a local government.  2, fiche 20, Anglais, - tax%20sharing

Fiche 20,  Justifications,  Français

Fiche 20,  Justifications,  Espagnol

Fiche 21,  Justifications,  Anglais

Record number: 21, Textual support number: 1 CONT

Investigators will examine any available records, such as those retained by the present and previous property owners or those on file at municipal building departments, community tax assessment offices, local libraries and air photo analysis.  1, fiche 21, Anglais, - community%20tax%20assessment%20office

Fiche 21,  Justifications,  Français

Record number: 21, Textual support number: 1 CONT

On examinera tous les documents que l'on peut trouver, par exemple ceux que conservent les propriétaires fonciers actuels et antérieurs, ceux que les services municipaux de la construction, les offices d'évaluation de la cote foncière locale et les bibliothèques locales ont archivés.  1, fiche 21, Français, - office%20d%27%C3%A9valuation%20de%20la%20cote%20fonci%C3%A8re

Fiche 21,  Justifications,  Espagnol

Fiche 22,  Justifications,  Anglais

Record number: 22, Textual support number: 1 CONT

Equalization transfers are determined on the basis of a legislated formula. First, the amount of revenue that each province could raise(if it applied national average tax rates) is calculated for each kind of revenue that provinces and their local governments typically levy. Second, each province's overall ability to raise revenues from these sources is compared to that of the five provinces making up a representative standard : Quebec, Ontario, Manitoba, Saskatchewan and British Columbia.  1, fiche 22, Anglais, - legislated%20formula

Record number: 22, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  2, fiche 22, Anglais, - legislated%20formula

Fiche 22,  Justifications,  Français

Record number: 22, Textual support number: 1 CONT

Les paiements de péréquation sont calculés selon une formule établie par la loi. Premièrement, les recettes que chaque province pourrait obtenir (au taux national moyen d'imposition) sont calculées pour chaque assiette fiscale des administrations provinciales et locales. Deuxièmement, la capacité globale de chaque province de générer des recettes de ces assiettes est comparée à une norme représentative constituée des cinq provinces suivantes : le Québec, l'Ontario, le Manitoba, la Saskatchewan et la Colombie-Britannique.  1, fiche 22, Français, - formule%20%C3%A9tablie%20par%20la%20loi

Record number: 22, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, fiche 22, Français, - formule%20%C3%A9tablie%20par%20la%20loi

Fiche 22,  Justifications,  Espagnol

Fiche 23,  Justifications,  Anglais

Record number: 23, Textual support number: 1 DEF

The building of houses on vacant lots in already developed or built-up areas of a city.  2, fiche 23, Anglais, - in%2Dfill%20housing

Record number: 23, Textual support number: 1 CONT

La grange : In-Fill Housing Program. A group of La Grange residents, in cooperation with the Village and several local lending institutions, set up this program to help moderate and low income families build houses on vacant lots on the East side. With funds from a Community Development Block Grant, the Village purchased the vacant lots and provided down payment and legal assistance. The new houses have stopped the spread of blight on the East side and brought once-vacant lots back onto the tax rolls.  1, fiche 23, Anglais, - in%2Dfill%20housing

Fiche 23,  Justifications,  Français

Record number: 23, Textual support number: 1 CONT

Sauvons Montréal, qui distribue annuellement les prix d'excellence en architecture à Montréal, a salué d'une mention honorable cette insertion d'immeubles, signés Mario Biocca, dans la trame de la rue Sainte-Famille.  1, fiche 23, Français, - insertion%20d%27immeubles

Record number: 23, Textual support number: 1 OBS

Strictement parlant, on devrait préciser qu'il s'agit d'immeubles d'habitation.  2, fiche 23, Français, - insertion%20d%27immeubles

Fiche 23,  Justifications,  Espagnol

Fiche 24,  Justifications,  Anglais

Record number: 24, Textual support number: 1 OBS

The program provides small, local businesses with greater access to capital at the start-up phase of development. It complements the Labour Sponsored Investment Fund program and the small business investment tax credit for financial institutions.  1, fiche 24, Anglais, - Community%20Small%20Business%20Investment%20Funds%20Program

Fiche 24,  Justifications,  Français

Record number: 24, Textual support number: 1 OBS

Ce programme donne aux petites entreprises locales qui démarrent un accès plus facile à des capitaux. Il complète les fonds d'investissement des travailleurs et le crédit d'impôt à l'investissement dans les petites entreprises pour les institutions financières  1, fiche 24, Français, - Fonds%20locaux%20d%27investissement%20dans%20les%20petites%20entreprises

Fiche 24,  Justifications,  Espagnol

Fiche 25,  Justifications,  Anglais

Record number: 25, Textual support number: 1 OBS

Pursuant to the Assessment and Taxation Act.  1, fiche 25, Anglais, - Mendenhall%20Access%20Roads%20Cost%20Recovery%20Local%20Improvement%20Tax%20Regulation

Fiche 25,  Justifications,  Français

Record number: 25, Textual support number: 1 OBS

En vertu de la Loi sur l'évaluation et la taxation.  1, fiche 25, Français, - R%C3%A8glement%20pr%C3%A9voyant%20un%20imp%C3%B4t%20sur%20les%20am%C3%A9liorations%20locales%20afin%20de%20recouvrer%20les%20co%C3%BBts%20concernant%20l%27ouverture%20de%20chemins%20d%27acc%C3%A8s%20%C3%A0%20Mendenhall

Fiche 25,  Justifications,  Espagnol

Fiche 26,  Justifications,  Anglais

Record number: 26, Textual support number: 1 OBS

Pursuant to the Assessment and Taxation Act.  1, fiche 26, Anglais, - Rural%20Electrification%20and%20Telephone%20Local%20Improvement%20Tax%20Regulation%2C%201994

Fiche 26,  Justifications,  Français

Record number: 26, Textual support number: 1 OBS

En vertu de la Loi sur l'évaluation et l'imposition.  1, fiche 26, Français, - R%C3%A8glement%20pr%C3%A9voyant%20un%20imp%C3%B4t%20sur%20les%20am%C3%A9liorations%20locales%20des%20services%20de%20t%C3%A9l%C3%A9phone%20et%20d%27%C3%A9lectricit%C3%A9%20en%20r%C3%A9gion%20rurale%20pour%20l%27ann%C3%A9e%201994

Fiche 26,  Justifications,  Espagnol

Fiche 27,  Justifications,  Anglais

Record number: 27, Textual support number: 1 CONT

The Newfoundland School Tax Exemption program, which ceased in June 1992, allowed for full exemption from payment of local school taxes to persons 65 years of age or over as well as to low-income persons.  1, fiche 27, Anglais, - person%2065%20years%20of%20age%20or%20over

Fiche 27,  Justifications,  Français

Record number: 27, Textual support number: 1 CONT

Ce programme (School Tax Exemption de Terre-Neuve), qui a pris fin en juin 1992, permettait d'accorder une exemption totale de l'impôt scolaire aux personnes âgées de 65 ans et plus et aux ménages à faible revenu.  1, fiche 27, Français, - personne%20%C3%A2g%C3%A9e%20de%2065%20ans%20et%20plus

Fiche 27,  Justifications,  Espagnol

Fiche 28,  Justifications,  Anglais

Record number: 28, Textual support number: 1 CONT

The Newfoundland School Tax Exemption program, which ceased in June 1992, allowed for full exemption from payment of local school taxes to persons 65 years of age or over as well as to low-income persons.  1, fiche 28, Anglais, - full%20exemption

Fiche 28,  Justifications,  Français

Record number: 28, Textual support number: 1 CONT

Ce programme (School Tax Exemption de Terre-Neuve), qui a pris fin en juin 1992, permettait d'accorder une exemption totale de l'impôt scolaire aux personnes âgées de 65 ans et plus et aux ménages à faible revenu.  1, fiche 28, Français, - exemption%20totale

Fiche 28,  Justifications,  Espagnol

Fiche 29,  Justifications,  Anglais

Record number: 29, Textual support number: 1 OBS

Of your local Tax Services Office.  1, fiche 29, Anglais, - business%20section

Fiche 29,  Justifications,  Français

Record number: 29, Textual support number: 1 OBS

Du Bureau des services financiers de votre localité.  1, fiche 29, Français, - section%20des%20entreprises

Record number: 29, Textual support number: 2 OBS

Source : Revenu Canada.  1, fiche 29, Français, - section%20des%20entreprises

Fiche 29,  Justifications,  Espagnol

Fiche 30,  Justifications,  Anglais

Fiche 30,  Justifications,  Français

Record number: 30, Textual support number: 1 OBS

Les lois de Saskatchewan ne sont pas traduites.  1, fiche 30, Français, - The%20Tax%20Sharing%20%28Pipe%20Lines%29%20Act

Fiche 30,  Justifications,  Espagnol

Fiche 31,  Justifications,  Français

Fiche 31,  Justifications,  Espagnol

Fiche 32,  Justifications,  Anglais

Record number: 32, Textual support number: 1 CONT

Examples of equity-related compensation measures include local purchasing and hiring policies(sometimes include employee training provisions), tax subsidies,... tipping fees,... co-use of the facility,... bonus services..., and bonus facilities(e. g., construction of a research and/or educational centre focussed on some specific aspect of the proposed facility such as the waste itself or the technology required to manage it).  1, fiche 32, Anglais, - bonus%20facility

Fiche 32,  Justifications,  Français

Fiche 32,  Justifications,  Espagnol

Fiche 33,  Justifications,  Anglais

Record number: 33, Textual support number: 1 CONT

Examples of equity-related compensation measures include local purchasing and hiring policies(sometimes include employee training provisions), tax subsidies,... tipping fees,... co-use of the facility,... bonus services(e. g., the provision of infrastructure such as schools, hospitals or other amenities which would enhance the community's development potential),... and bonus facilities....  1, fiche 33, Anglais, - bonus%20service

Fiche 33,  Justifications,  Français

Fiche 33,  Justifications,  Espagnol

Fiche 34,  Justifications,  Français

Fiche 34,  Justifications,  Espagnol

Fiche 35,  Justifications,  Anglais

Record number: 35, Textual support number: 1 OBS

Special rates are of several kinds. Some are uniform and applicable to all taxable assessment but the proceeds of the tax may be applied only to a specified purpose, as in the case of a park rate or a library rate. Others may be uniform for one group of taxpayers with a different uniform rate applying to another group [such as public and separate school supporters]... Another type is a uniform rate applicable only to the ratepayers of a section of the municipality in which certain services are provided... Strictly speaking, the term "special assessment" is a true synonym of "special rate" and applies to service charges, for example, as well as to park or library rates or local improvement rates. In common usage, however, it is often assigned a narrower meaning and used interchangeably with the term "local improvement rate" which, in fact, is a particular kind of special rate or assessment.  1, fiche 35, Anglais, - special%20rate

Fiche 35,  Justifications,  Français

Record number: 35, Textual support number: 1 OBS

Sous le titre d'impôt foncier municipal, nous incluons à la fois [l'impôt foncier général] qui s'applique à l'ensemble des biens-fonds imposables et les taxes foncières spéciales qui sont affectées au financement de dépenses particulières. Les taxes dites d'améliorations locales sont incorporées aux taxes foncières spéciales dans les statistiques officielles. La taxe d'eau, la taxe d'éclairage des rues, les taxes de nettoiement et d'enlèvement des ordures ménagères constituent des exemples de taxes foncières spéciales.  1, fiche 35, Français, - taxe%20fonci%C3%A8re%20sp%C3%A9ciale

Fiche 35,  Justifications,  Espagnol

Fiche 36,  Justifications,  Anglais

Record number: 36, Textual support number: 1 CONT

National, state, provincial, and local tax exemptions for pollution control expenditures began to appear in about 1963, usually in the form of property tax and sales tax exemptions for pollution control equipment. Franchise and income tax credits and deductions and an accelerated amortization schedule tax allowance for pollution control facilities are among the forms of incentives provided.  1, fiche 36, Anglais, - pollution%20control%20facility

Fiche 36,  Justifications,  Français

Record number: 36, Textual support number: 1 DEF

Disposition qui contribue à la lutte contre la pollution.  1, fiche 36, Français, - am%C3%A9nagement%20antipollution

Record number: 36, Textual support number: 1 OBS

Terme très général qui comprend autant les dispositifs que les règlements, les équipements que les services, etc.  1, fiche 36, Français, - am%C3%A9nagement%20antipollution

Fiche 36,  Justifications,  Espagnol

Fiche 37,  Justifications,  Anglais

Record number: 37, Textual support number: 1 CONT

Tax increment financing(TIF) offers a development tool for local governments to finance redevelopment projects for central business districts. TIF programs use increased property tax revenues generated by redevelopment to finance a portion of the costs associated with the project. Some advantages of TIF are : 1. Significant capital is provided to economically feasible development projects. 2. Tax revenues collected prior to the development program are retained. 3. Property owners do not pay more than the normal tax burden. 4. Tax increment bonds are not counted against the city's bonded indebtedness. 5. Upon project completion and bond retirement, the full tax base and revenues become available to all taxing bodies.  1, fiche 37, Anglais, - tax%20increment%20financing

Record number: 37, Textual support number: 1 OBS

Source: Economic Development Review, V. 5, n. 1, pp. 23-27, 1987.  1, fiche 37, Anglais, - tax%20increment%20financing

Fiche 37,  Justifications,  Français

Fiche 37,  Justifications,  Espagnol

Fiche 38,  Justifications,  Anglais

Record number: 38, Textual support number: 1 CONT

one chooses to consider property tax as a behavioural variable(i. e. as a function of the level of local services).  1, fiche 38, Anglais, - behavioural%20variable

Fiche 38,  Justifications,  Français

Record number: 38, Textual support number: 1 OBS

Comportement : En économie, ensemble des réactions d'un agent économique (individu ou entreprise ou secteur) observables objectivement.  2, fiche 38, Français, - variable%20du%20comportement

Fiche 38,  Justifications,  Espagnol