TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FAIRNESS TAX SYSTEM [17 records]
Record 1 - internal organization data 2015-05-15
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial Accounting
Record 1, Main entry term, English
- passive business income
1, record 1, English, passive%20business%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- passive income 2, record 1, English, passive%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction. 1, record 1, English, - passive%20business%20income
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 1, Main entry term, French
- revenu hors exploitation
1, record 1, French, revenu%20hors%20exploitation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- revenu passif 2, record 1, French, revenu%20passif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Revenu tiré des actifs hors exploitation. 1, record 1, French, - revenu%20hors%20exploitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-01-30
Record 2, English
Record 2, Subject field(s)
- Finance
- Investment
- Special-Language Phraseology
Record 2, Main entry term, English
- projected profit growth
1, record 2, English, projected%20profit%20growth
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Over the remainder of the projection period, corporate income tax revenues are forecast to grow at an annual rate of 5. 1 per cent, largely in line with projected profit growth, previously announced actions to close tax loopholes and improve the fairness and integrity of the tax system, and changes to the Canada Revenue Agency's compliance programs. 1, record 2, English, - projected%20profit%20growth
Record 2, French
Record 2, Domaine(s)
- Finances
- Investissements et placements
- Phraséologie des langues de spécialité
Record 2, Main entry term, French
- croissance prévue des bénéfices
1, record 2, French, croissance%20pr%C3%A9vue%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Au cours de la période de projection, elles devraient progresser à un taux annuel de 5,1 %, ce qui est essentiellement conforme à la croissance prévue des bénéfices, aux mesures précédemment annoncées visant l’élimination d’échappatoires fiscales et l’accroissement de l’équité et de l’intégrité du régime fiscal, ainsi qu’aux changements apportés aux programmes d’observation de l’Agence du revenu du Canada. 1, record 2, French, - croissance%20pr%C3%A9vue%20des%20b%C3%A9n%C3%A9fices
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2011-09-01
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- tax fairness
1, record 3, English, tax%20fairness
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- tax equity 2, record 3, English, tax%20equity
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Maintaining tax fairness requires a constant monitoring of the tax system. 3, record 3, English, - tax%20fairness
Record number: 3, Textual support number: 1 OBS
tax fairness: term used in the context of the Strategic and Operating Review of the federal government of Canada. 4, record 3, English, - tax%20fairness
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- équité fiscale
1, record 3, French, %C3%A9quit%C3%A9%20fiscale
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Recherche de la meilleure répartition de la charge fiscale entre les contribuables tenant compte des capacités contributives de chacun. 2, record 3, French, - %C3%A9quit%C3%A9%20fiscale
Record number: 3, Textual support number: 1 CONT
L'équité fiscale suppose un examen constant du fonctionnement du régime fiscal. 3, record 3, French, - %C3%A9quit%C3%A9%20fiscale
Record number: 3, Textual support number: 1 OBS
équité fiscale : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 4, record 3, French, - %C3%A9quit%C3%A9%20fiscale
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- equidad fiscal
1, record 3, Spanish, equidad%20fiscal
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- equidad 2, record 3, Spanish, equidad
correct, feminine noun
- equidad impositiva 3, record 3, Spanish, equidad%20impositiva
correct, feminine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Principio fundamental de la Hacienda Pública cuyo objetivo consiste en la participación justa de los individuos en el financiamiento de la actividad del Estado, mediante una distribución equitativa de las cargas fiscales, que debe permitir gravar por igual a personas con similar capacidad económica y de forma desigual a personas con distinta capacidad económica. 4, record 3, Spanish, - equidad%20fiscal
Record 4 - internal organization data 2009-02-06
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax credit program
1, record 4, English, tax%20credit%20program
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Canadians now have immediate access through the Internet to information they need to correctly file their tax return. They have secure on-line access to information related to their income tax returns, Canada Child Tax Benefit, GST/HST [goods and services tax/harmonized sales tax] credit, and related provincial and territorial benefit programs. Businesses are able to register on-line, file returns using the Internet, and pay their taxes electronically through financial institutions. There have been significant service improvements to the Scientific Research and Experimental Development tax credit program and to the Charities program. Numerous achievements in the Agency's compliance program have ensured that the federal tax system continues to be governed by fairness and impartiality. 2, record 4, English, - tax%20credit%20program
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- programme de crédit d'impôt
1, record 4, French, programme%20de%20cr%C3%A9dit%20d%27imp%C3%B4t
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Grâce à Internet, les Canadiens peuvent maintenant accéder sans délai aux renseignements dont ils ont besoin pour produire correctement leur déclaration de revenus. Ils ont un accès en direct sécuritaire à l'information concernant leurs déclarations de revenus, la prestation fiscale canadienne pour enfants, le crédit pour la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] et les programmes de prestations provinciaux et territoriaux connexes. Les entreprises peuvent s'inscrire en direct, produire leurs déclarations par Internet et payer leur impôt et leurs taxes électroniquement par l'entremise d'institutions financières. Beaucoup d'améliorations importantes ont été apportées au service lié au programme du crédit d'impôt pour des activités de recherche scientifique et de développement expérimental, et au programme des organismes de bienfaisance. 2, record 4, French, - programme%20de%20cr%C3%A9dit%20d%27imp%C3%B4t
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2007-11-26
Record 5, English
Record 5, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 5, Main entry term, English
- tax information exchange agreement
1, record 5, English, tax%20information%20exchange%20agreement
correct
Record 5, Abbreviations, English
- TIEA 1, record 5, English, TIEA
correct
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Budget 2007 proposes an international tax fairness initiative that will update and improve that system [for the treatment of the foreign-source business income], by... enhancing Canada's ability to collect tax information from other jurisdictions, through revised tax treaties and tax information exchange agreements(TIEAs) with non-treaty countries. 1, record 5, English, - tax%20information%20exchange%20agreement
Record 5, French
Record 5, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 5, Main entry term, French
- accord d'échange de renseignements à des fins fiscales
1, record 5, French, accord%20d%27%C3%A9change%20de%20renseignements%20%C3%A0%20des%20fins%20fiscales
correct, masculine noun
Record 5, Abbreviations, French
- AERF 1, record 5, French, AERF
correct, masculine noun
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Le budget de 2007 propose une initiative d'équité en matière de fiscalité internationale, qui actualisera et améliorera ce régime [pour le traitement fiscal du revenu d'entreprise de source étrangère] grâce à l'adoption des mesures suivantes : [...] l'augmentation des moyens dont dispose le Canada pour recueillir de l'information fiscale auprès d'autres pays grâce à des conventions fiscales révisées et à des accords d'échange de renseignements à des fins fiscales (AERF) conclus avec des pays qui ne sont pas parties à des conventions. 1, record 5, French, - accord%20d%27%C3%A9change%20de%20renseignements%20%C3%A0%20des%20fins%20fiscales
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2004-12-17
Record 6, English
Record 6, Subject field(s)
- Titles of Monographs
- Taxation
Record 6, Main entry term, English
- Tax fairness
1, record 6, English, Tax%20fairness
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Department of Finance, Canada. This document situates the tax measures proposed in the 1997 budget as part of the government continuing drive to improve the fairness of Canada's tax system, 1997. 1, record 6, English, - Tax%20fairness
Record 6, French
Record 6, Domaine(s)
- Titres de monographies
- Fiscalité
Record 6, Main entry term, French
- Équité fiscale
1, record 6, French, %C3%89quit%C3%A9%20fiscale
correct, feminine noun, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Ministère des Finances, Canada. Le présent document situe les mesures fiscales proposées dans le budget de 1997 dans le contexte des efforts que ne cesse de déployer le gouvernement pour accroître l'équité fiscale, 1997. 1, record 6, French, - %C3%89quit%C3%A9%20fiscale
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-10-08
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- tax preference
1, record 7, English, tax%20preference
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
A provision under income-tax laws that permits a lower rate of tax for certain types of income; examples of tax preference would include a low rate of taxation for small-business income, the taxation of only one-half of capital gains, and a low rate of taxation for resource income. 2, record 7, English, - tax%20preference
Record number: 7, Textual support number: 1 CONT
The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... ensuring that large private corporations no longer qualify for certain tax preferences aimed at small business; reducing or eliminating regionally based investment tax credits that have not been cost-effective in attracting new investment... 3, record 7, English, - tax%20preference
Record 7, Key term(s)
- tax preferences
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- avantage fiscal
1, record 7, French, avantage%20fiscal
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] l'élimination de certains avantages fiscaux destinés à la petite entreprise dans le cas des grandes sociétés privées, la réduction ou l'élimination des crédits d'impôt à l'investissement à dimension régionale qui n'ont pas permis d'attirer de nouveaux investissements de manière économique [...] 2, record 7, French, - avantage%20fiscal
Record 7, Key term(s)
- avantages fiscaux
- disposition préférentielle du régime fiscal
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Sistema tributario
Record 7, Main entry term, Spanish
- preferencia fiscal
1, record 7, Spanish, preferencia%20fiscal
feminine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record 7, Key term(s)
- preferencias fiscales
Record 8 - internal organization data 1996-11-15
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- business tax review 1, record 8, English, business%20tax%20review
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Business tax review : A comprehensive review of business taxation will be carried out by a technical committee with three key goals in mind : promoting jobs and growth; simplifying the system and enhancing fairness. 1, record 8, English, - business%20tax%20review
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- examen du régime fiscal des entreprises
1, record 8, French, examen%20du%20r%C3%A9gime%20fiscal%20des%20entreprises
masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Examen du régime fiscal des entreprises : un examen exhaustif du régime fiscal des entreprises sera effectué par un comité technique guidé par trois grands objectifs : promouvoir l'emploi et la croissance, simplifier le système, et le rendre plus équitable. 1, record 8, French, - examen%20du%20r%C3%A9gime%20fiscal%20des%20entreprises
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1996-03-26
Record 9, English
Record 9, Subject field(s)
- Government Accounting
- Taxation
- Phraseology
Record 9, Main entry term, English
- tighten tax system
1, record 9, English, tighten%20tax%20system
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- tightening the tax system 1, record 9, English, tightening%20the%20tax%20system
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Tax measures. Increase fairness and tighten tax system. 1, record 9, English, - tighten%20tax%20system
Record 9, French
Record 9, Domaine(s)
- Comptabilité publique
- Fiscalité
- Phraséologie
Record 9, Main entry term, French
- resserrer le régime fiscal
1, record 9, French, resserrer%20le%20r%C3%A9gime%20fiscal
correct
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Mesures fiscales. Amélioration de l'équité et resserrement du régime fiscal. 1, record 9, French, - resserrer%20le%20r%C3%A9gime%20fiscal
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1995-05-24
Record 10, English
Record 10, Subject field(s)
- Government Accounting
- Public Sector Budgeting
- Phraseology
Record 10, Main entry term, English
- marketing of aggressive tax shelters
1, record 10, English, marketing%20of%20aggressive%20tax%20shelters
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
In order to stem the tax leakage resulting from the marketing of aggressive tax shelters, the government took immediate steps on December 1, 1994 to improve the fairness of the tax system and prevent abuse. 1, record 10, English, - marketing%20of%20aggressive%20tax%20shelters
Record 10, French
Record 10, Domaine(s)
- Comptabilité publique
- Budget des collectivités publiques
- Phraséologie
Record 10, Main entry term, French
- mise en marché d'abris fiscaux agressifs
1, record 10, French, mise%20en%20march%C3%A9%20d%27abris%20fiscaux%20agressifs
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
Afin de contrer la fuite de recettes fiscales résultant de la mise en marché d'abris fiscaux agressifs, le gouvernement est intervenu dès le 1er décembre 1994 pour renforcer l'équité du régime fiscal et éviter les abus. 1, record 10, French, - mise%20en%20march%C3%A9%20d%27abris%20fiscaux%20agressifs
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1995-05-18
Record 11, English
Record 11, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 11, Main entry term, English
- tax shelter promotion
1, record 11, English, tax%20shelter%20promotion
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
On December 1, 1994 the Ministers of Finance and National Revenue issued a press release announcing measures to improve the fairness of the tax system and prevent abuses through aggressive tax shelter promotions. Those measures :-affect limited recourse financings;-extend the base on which the alternative minimum tax is calculated. 1, record 11, English, - tax%20shelter%20promotion
Record 11, French
Record 11, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 11, Main entry term, French
- promotion d'abris fiscaux
1, record 11, French, promotion%20d%27abris%20fiscaux
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 CONT
Le 1er décembre 1994, les ministres des Finances et du Revenu national annonçaient par voie de communiqué des mesures visant à rendre le système fiscal plus équitable et à prévenir les abus découlant de la promotion agressive d'abris fiscaux. Ces mesures : - ont une incidence sur le financement assorti de recours limités; - élargissent la base du calcul de l'impôt minimum de remplacement. 1, record 11, French, - promotion%20d%27abris%20fiscaux
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1995-05-09
Record 12, English
Record 12, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 12, Main entry term, English
- Tax-Assisted Retirement Saving
1, record 12, English, Tax%2DAssisted%20Retirement%20Saving
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
Increasing Fairness and Tightening the Tax System Improving Fairness in Tax-Assisted Retirement Saving This budget proposes actions to bring the rules of the private component of the retirement system in line with a key principle of pension reform. 1, record 12, English, - Tax%2DAssisted%20Retirement%20Saving
Record 12, French
Record 12, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 12, Main entry term, French
- épargne-retraite bénéficiant d'une aide fiscale
1, record 12, French, %C3%A9pargne%2Dretraite%20b%C3%A9n%C3%A9ficiant%20d%27une%20aide%20fiscale
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- aide fiscale à l'épargne-retraite 1, record 12, French, aide%20fiscale%20%C3%A0%20l%27%C3%A9pargne%2Dretraite
correct, feminine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 CONT
Resserrer le régime fiscal et en renforcer l'équité Améliorer l'équité de l'épargne-retraite bénéficiant d'une aide fiscale Ce budget prévoit des mesures afin que les règles régissant la composante privée du système de retraite soient conformes à un principe clé de la réforme des pensions. 1, record 12, French, - %C3%A9pargne%2Dretraite%20b%C3%A9n%C3%A9ficiant%20d%27une%20aide%20fiscale
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1995-05-09
Record 13, English
Record 13, Subject field(s)
- National Accounting
- Public Sector Budgeting
- Phraseology
Record 13, Main entry term, English
- aggressive tax shelter
1, record 13, English, aggressive%20tax%20shelter
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
In order to stem the tax leakage resulting from the marketing of aggressive tax shelters, the government took immediate steps on December 1, 1994 to improve the fairness of the tax system and prevent abuse. 1, record 13, English, - aggressive%20tax%20shelter
Record 13, French
Record 13, Domaine(s)
- Comptabilité nationale
- Budget des collectivités publiques
- Phraséologie
Record 13, Main entry term, French
- abri fiscal agressif
1, record 13, French, abri%20fiscal%20agressif
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Afin de contrer la fuite de recettes fiscales résultant de la mise en marché d'abris fiscaux agressifs, le gouvernement est intervenu dès le 1er décembre 1994 pour renforcer l'équité du régime fiscal et éviter les abus. 1, record 13, French, - abri%20fiscal%20agressif
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1994-10-21
Record 14, English
Record 14, Subject field(s)
- Employment Benefits
- Translation (General)
Record 14, Main entry term, English
- meal and entertainment expenses 1, record 14, English, meal%20and%20entertainment%20expenses
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... reducing the Business Income Tax deduction and GST tax credit for meal and entertainment expenses... 1, record 14, English, - meal%20and%20entertainment%20expenses
Record 14, French
Record 14, Domaine(s)
- Avantages sociaux
- Traduction (Généralités)
Record 14, Main entry term, French
- frais de repas et de représentation
1, record 14, French, frais%20de%20repas%20et%20de%20repr%C3%A9sentation
masculine noun, plural
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] la réduction de la déduction fiscale et le crédit pour TPS au titre des frais de repas et de représentation [...] 1, record 14, French, - frais%20de%20repas%20et%20de%20repr%C3%A9sentation
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1994-10-21
Record 15, English
Record 15, Subject field(s)
- Taxation
- Translation (General)
Record 15, Main entry term, English
- regionally based investment tax credit
1, record 15, English, regionally%20based%20investment%20tax%20credit
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- regionally-based investment tax credit 2, record 15, English, regionally%2Dbased%20investment%20tax%20credit
correct
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... ensuring that large private corporations no longer qualify for certain tax preferences aimed at small business; reducing or eliminating regionally based investment tax credits that have not been cost-effective in attracting new investment... 1, record 15, English, - regionally%20based%20investment%20tax%20credit
Record 15, French
Record 15, Domaine(s)
- Fiscalité
- Traduction (Généralités)
Record 15, Main entry term, French
- crédit d'impôt à l'investissement à dimension régionale 1, record 15, French, cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement%20%C3%A0%20dimension%20r%C3%A9gionale
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] l'élimination de certains avantages fiscaux destinés à la petite entreprise dans le cas des grandes sociétés privées, la réduction ou l'élimination des crédits d'impôt à l'investissement à dimension régionale qui n'ont pas permis d'attirer de nouveaux investissements de manière économique [...] 1, record 15, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement%20%C3%A0%20dimension%20r%C3%A9gionale
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1994-10-21
Record 16, English
Record 16, Subject field(s)
- Taxation
- Employment Benefits
Record 16, Main entry term, English
- GST tax credit for meal and entertainment expenses 1, record 16, English, GST%20tax%20credit%20for%20meal%20and%20entertainment%20expenses
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include... reducing the Business Income Tax deduction and GST tax credit for meal and entertainment expenses... 1, record 16, English, - GST%20tax%20credit%20for%20meal%20and%20entertainment%20expenses
Record 16, Key term(s)
- goods and services tax credit for meal and entertainment expenses
Record 16, French
Record 16, Domaine(s)
- Fiscalité
- Avantages sociaux
Record 16, Main entry term, French
- crédit pour TPS au titre des frais de repas et de représentation
1, record 16, French, cr%C3%A9dit%20pour%20TPS%20au%20titre%20des%20frais%20de%20repas%20et%20de%20repr%C3%A9sentation
masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] la réduction de la déduction fiscale et du crédit pour TPS au titre des frais de repas et de représentation [...] 1, record 16, French, - cr%C3%A9dit%20pour%20TPS%20au%20titre%20des%20frais%20de%20repas%20et%20de%20repr%C3%A9sentation
Record 16, Key term(s)
- crédit pour taxe sur les produits et services au titre des frais de repas et de représentation
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1991-03-27
Record 17, English
Record 17, Subject field(s)
- Employment Benefits
Record 17, Main entry term, English
- universal program
1, record 17, English, universal%20program
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
- universal programme 2, record 17, English, universal%20programme
correct
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
Universality is an attractive principle with very real advantages. There is an obvious fairness in providing the same benefit for all regardless of income and allowing the income tax system to ensure that the poor receive a larger net benefit than do the rich. Universal programs are simple and efficient to administer, the qualification for benefits being clearcut. 3, record 17, English, - universal%20program
Record 17, French
Record 17, Domaine(s)
- Avantages sociaux
Record 17, Main entry term, French
- programme universel
1, record 17, French, programme%20universel
correct, masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
L'universalité est certainement un principe attrayant qui comporte de grands avantages. Rien n'est plus juste que de verser les mêmes prestations à tous, quel que soit le revenu, et, ensuite, par le biais du système fiscal, de permettre aux pauvres de recueillir un montant net plus élevé que ne le font les riches. Les programmes universels sont simples et faciles à administrer, et la question de l'admissibilité aux prestations ne se pose pas. 2, record 17, French, - programme%20universel
Record 17, Spanish
Record 17, Textual support, Spanish
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