TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BUSINESS TAX [100 records]
Record 1 - internal organization data 2024-08-15
Record 1, English
Record 1, Subject field(s)
- Taxation
- International Relations
Record 1, Main entry term, English
- joint tax audit
1, record 1, English, joint%20tax%20audit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform and legal assessment... 2, record 1, English, - joint%20tax%20audit
Record number: 1, Textual support number: 1 CONT
In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine [issues or transactions] of one or more related taxable persons with cross-border business activities. 3, record 1, English, - joint%20tax%20audit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Relations internationales
Record 1, Main entry term, French
- contrôle fiscal conjoint
1, record 1, French, contr%C3%B4le%20fiscal%20conjoint
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- vérification fiscale conjointe 2, record 1, French, v%C3%A9rification%20fiscale%20conjointe
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2023-12-08
Record 2, English
Record 2, Subject field(s)
- Taxation
- Special-Language Phraseology
Record 2, Main entry term, English
- minimum effective tax rate
1, record 2, English, minimum%20effective%20tax%20rate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
It is Canada's intention to move ahead with legislation to implement the Pillar Two global minimum tax in Canada, which would ensure that large multinational corporations are subject to a minimum effective tax rate of 15 per cent on their profits wherever they do business. 1, record 2, English, - minimum%20effective%20tax%20rate
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Phraséologie des langues de spécialité
Record 2, Main entry term, French
- taux d'imposition effectif minimum
1, record 2, French, taux%20d%27imposition%20effectif%20minimum
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Le Canada a l'intention d'aller de l'avant avec des dispositions législatives pour mettre en œuvre le Pilier Deux, un impôt minimum mondial qui assujettirait les grandes entreprises multinationales à un taux d'imposition effectif minimum de 15 % sur leurs bénéfices, peu importe où elles font des affaires. 1, record 2, French, - taux%20d%27imposition%20effectif%20minimum
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2022-09-13
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Taxation
- Scientific Research
Record 3, Main entry term, English
- Scientific Research and Experimental Development tax incentive program
1, record 3, English, Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- SR&ED tax incentive program 2, record 3, English, SR%26ED%20tax%20incentive%20program
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit... 2, record 3, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program
Record 3, Key term(s)
- Scientific Research and Experimental Development tax incentive programme
- SR&ED tax incentive programme
Record 3, French
Record 3, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Fiscalité
- Recherche scientifique
Record 3, Main entry term, French
- Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental
1, record 3, French, Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- Programme d'encouragements fiscaux pour la RS&DE 1, record 3, French, Programme%20d%27encouragements%20fiscaux%20pour%20la%20RS%26DE
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada. 1, record 3, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - external organization data 2022-06-30
Record 4, English
Record 4, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Universal entry(ies) Record 4
Record 4, Main entry term, English
- IC Commercial Crime 1, record 4, English, IC%20Commercial%20Crime
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
763: Royal Canadian Mounted Police job code. 1, record 4, English, - IC%20Commercial%20Crime
Record number: 4, Textual support number: 2 OBS
IC: in charge. 1, record 4, English, - IC%20Commercial%20Crime
Record number: 4, Textual support number: 3 OBS
The member is responsible in a prescribed territorial boundary for : directing or conducting commercial crime investigations including bankruptcy, securities and income tax crimes, corporate and business frauds, counterfeiting, corruption of officials, and organized white-collar crime; and establishing and maintaining community-based policing measures, e. g. crime prevention, promoting community relations and liaising with client groups. 1, record 4, English, - IC%20Commercial%20Crime
Record 4, Key term(s)
- IC Commercial Crimes
- In Charge Commercial Crime
- In Charge Commercial Crimes
- Commercial Crime IC
- Commercial Crimes IC
- Commercial Crime In Charge
- Commercial Crimes In Charge
Record 4, French
Record 4, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Entrée(s) universelle(s) Record 4
Record 4, Main entry term, French
- resp., Délits commerciaux
1, record 4, French, resp%2E%2C%20D%C3%A9lits%20commerciaux
masculine and feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- resp., Infractions commerciales 1, record 4, French, resp%2E%2C%20Infractions%20commerciales
see observation, masculine and feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
763 : code d'emploi de la Gendarmerie royale du Canada. 1, record 4, French, - resp%2E%2C%20D%C3%A9lits%20commerciaux
Record number: 4, Textual support number: 2 OBS
resp. : responsable. 1, record 4, French, - resp%2E%2C%20D%C3%A9lits%20commerciaux
Record number: 4, Textual support number: 3 OBS
Le membre remplit, dans les limites territoriales prescrites, les fonctions suivantes : diriger ou effectuer des enquêtes sur les infractions commerciales, notamment les faillites et les infractions en matière de valeurs mobilières et d'évasion fiscale, les fraudes d'entreprises, la contrefaçon, la corruption des fonctionnaires et la criminalité en col blanc; établir et maintenir des mesures de police communautaires, p. ex. favoriser la prévention du crime, les relations communautaires et la liaison avec les groupes de clients. 1, record 4, French, - resp%2E%2C%20D%C3%A9lits%20commerciaux
Record number: 4, Textual support number: 4 OBS
resp., Infractions commerciales : Bien que ce titre soit tiré du «Manuel de la gestion des carrières» de la Gendarmerie royale du Canada, «resp., Délits commerciaux» est préférable, car le terme «infraction commerciale» a été remplacé par «délit commercial» au sein du Programme des délits commerciaux. 1, record 4, French, - resp%2E%2C%20D%C3%A9lits%20commerciaux
Record 4, Key term(s)
- responsable, Délits commerciaux
- responsable, Infractions commerciales
- Infractions commerciales, resp.
- Infractions commerciales, responsable
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2020-06-30
Record 5, English
Record 5, Subject field(s)
- Library Operations
- Data Banks and Databases
- Legal Documents
Record 5, Main entry term, English
- computer-assisted legal research
1, record 5, English, computer%2Dassisted%20legal%20research
correct
Record 5, Abbreviations, English
- CALR 2, record 5, English, CALR
correct
Record 5, Synonyms, English
- computer-aided legal research 3, record 5, English, computer%2Daided%20legal%20research
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
CALR systems contain thousands of databases. In addition to primary source materials, they offer access to business and economic journals, national newspapers, law reviews, federal tax abstracts, and financial data and materials. 2, record 5, English, - computer%2Dassisted%20legal%20research
Record 5, French
Record 5, Domaine(s)
- Exploitation (Bibliothéconomie)
- Banques et bases de données
- Documents juridiques
Record 5, Main entry term, French
- recherche juridique assistée par ordinateur
1, record 5, French, recherche%20juridique%20assist%C3%A9e%20par%20ordinateur
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- recherche juridique informatisée 2, record 5, French, recherche%20juridique%20informatis%C3%A9e
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
[...] la recherche juridique informatisée vise à trouver rapidement et efficacement, à l'aide d'ordinateurs reliés à des banques de données, des informations juridiques et ultimement des réponses à des problèmes de droit. 2, record 5, French, - recherche%20juridique%20assist%C3%A9e%20par%20ordinateur
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2017-03-15
Record 6, English
Record 6, Subject field(s)
- Finance
- Banking
Record 6, Main entry term, English
- offshore financial centre
1, record 6, English, offshore%20financial%20centre
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- off-shore financial centre 2, record 6, English, off%2Dshore%20financial%20centre
correct
- off-shore center 2, record 6, English, off%2Dshore%20center
correct
- off-shore centre 3, record 6, English, off%2Dshore%20centre
correct
- offshore centre 4, record 6, English, offshore%20centre
correct
- offshore place 5, record 6, English, offshore%20place
correct
- off-shore financial center 2, record 6, English, off%2Dshore%20financial%20center
correct
- offshore banking unit 6, record 6, English, offshore%20banking%20unit
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
A centre for financial and banking activity, usually between non-residents, established in countries with liberal business and tax legislation, e. g. Bahamas, Hong Kong, etc. 3, record 6, English, - offshore%20financial%20centre
Record number: 6, Textual support number: 1 OBS
offshore place: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 7, record 6, English, - offshore%20financial%20centre
Record 6, Key term(s)
- offshore financial center
- offshore center
Record 6, French
Record 6, Domaine(s)
- Finances
- Banque
Record 6, Main entry term, French
- place extraterritoriale
1, record 6, French, place%20extraterritoriale
correct, feminine noun, standardized
Record 6, Abbreviations, French
Record 6, Synonyms, French
- centre financier extraterritorial 2, record 6, French, centre%20financier%20extraterritorial
correct, masculine noun
- centre financier offshore 3, record 6, French, centre%20financier%20offshore
avoid, masculine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Place sur laquelle des agents économiques, notamment des banques, bénéficient de conditions d'exercice particulières, principalement sur le plan fiscal et du contrôle des changes, de sorte qu'ils y domicilient certaines opérations internationales traitées ailleurs et avec des non-résidents. 4, record 6, French, - place%20extraterritoriale
Record number: 6, Textual support number: 1 OBS
place extraterritoriale : terme normalisé par le gouvernement de la France. 5, record 6, French, - place%20extraterritoriale
Record number: 6, Textual support number: 2 OBS
place extraterritoriale : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 5, record 6, French, - place%20extraterritoriale
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Finanzas
- Operaciones bancarias
Record 6, Main entry term, Spanish
- centro financiero transnacional
1, record 6, Spanish, centro%20financiero%20transnacional
masculine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
- centro financiero supranacional 1, record 6, Spanish, centro%20financiero%20supranacional
masculine noun
Record 6, Textual support, Spanish
Record 7 - internal organization data 2017-01-03
Record 7, English
Record 7, Subject field(s)
- Taxation
- International Public Law
Record 7, Main entry term, English
- tax treaty
1, record 7, English, tax%20treaty
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- double taxation agreement 2, record 7, English, double%20taxation%20agreement
correct
- double-taxation treaty 3, record 7, English, double%2Dtaxation%20treaty
correct
- tax convention 4, record 7, English, tax%20convention
correct
- tax agreement 5, record 7, English, tax%20agreement
correct
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
A bilateral treaty between Canada and another country to make sure that the citizens of both get fair and equal treatment on the income they earn in each other’s countries, and to avoid double taxation of the same income. 6, record 7, English, - tax%20treaty
Record number: 7, Textual support number: 1 OBS
tax treaty : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 7, record 7, English, - tax%20treaty
Record number: 7, Textual support number: 2 OBS
double taxation agreement: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 8, record 7, English, - tax%20treaty
Record 7, French
Record 7, Domaine(s)
- Fiscalité
- Droit international public
Record 7, Main entry term, French
- convention fiscale
1, record 7, French, convention%20fiscale
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- convention de double imposition 2, record 7, French, convention%20de%20double%20imposition
correct, feminine noun
- convention préventive de double imposition 3, record 7, French, convention%20pr%C3%A9ventive%20de%20double%20imposition
correct, feminine noun
- accord concernant la double imposition 4, record 7, French, accord%20concernant%20la%20double%20imposition
masculine noun
- convention relative à la double imposition 4, record 7, French, convention%20relative%20%C3%A0%20la%20double%20imposition
feminine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Convention signée par un pays avec un autre pays dans le but d'éviter la double imposition. 3, record 7, French, - convention%20fiscale
Record number: 7, Textual support number: 1 CONT
Les conventions fiscales internationales sont des accords conclus entre deux ou plusieurs États, entraînant, de facto, la limitation volontaire de la souveraineté fiscale de chacun des contractants en vue d'éliminer ou de diminuer les phénomènes de double imposition [...] 5, record 7, French, - convention%20fiscale
Record number: 7, Textual support number: 1 OBS
convention de double imposition : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 6, record 7, French, - convention%20fiscale
Record number: 7, Textual support number: 2 OBS
convention de double imposition; accord concernant la double imposition; convention relative à la double imposition : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 7, record 7, French, - convention%20fiscale
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Sistema tributario
- Derecho internacional público
Record 7, Main entry term, Spanish
- convenio de doble imposición
1, record 7, Spanish, convenio%20de%20doble%20imposici%C3%B3n
correct, masculine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
- convenio fiscal 2, record 7, Spanish, convenio%20fiscal
masculine noun
- acuerdo fiscal 2, record 7, Spanish, acuerdo%20fiscal
masculine noun
Record 7, Textual support, Spanish
Record number: 7, Textual support number: 1 DEF
Acuerdo firmado por dos o más países entre sí para evitar distorsiones originadas por la doble imposición. 3, record 7, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record number: 7, Textual support number: 1 OBS
Ese tipo de acuerdo sirve para disminuir o eliminar las retenciones de impuestos en los pagos por dividendos, etc., que van de un país al otro. 4, record 7, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record number: 7, Textual support number: 2 OBS
convenio de doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 7, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record 8 - internal organization data 2016-05-31
Record 8, English
Record 8, Subject field(s)
- Commercial and Other Bodies (Law)
- Corporate Structure
Record 8, Main entry term, English
- family business corporation
1, record 8, English, family%20business%20corporation
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
An exemption from Land Transfer Tax may be available where the transfer of land is from an individual to his or her family farm corporation or family business corporation. 2, record 8, English, - family%20business%20corporation
Record 8, French
Record 8, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Structures de l'entreprise
Record 8, Main entry term, French
- entreprise familiale constituée en société
1, record 8, French, entreprise%20familiale%20constitu%C3%A9e%20en%20soci%C3%A9t%C3%A9
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- société d'affaires de nature familiale 1, record 8, French, soci%C3%A9t%C3%A9%20d%27affaires%20de%20nature%20familiale
correct, feminine noun
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2016-03-09
Record 9, English
Record 9, Subject field(s)
- Customer Relations
- Marketing
- Taxation
Record 9, Main entry term, English
- entertainment expenses
1, record 9, English, entertainment%20expenses
correct, plural
Record 9, Abbreviations, English
Record 9, Synonyms, English
- public relations expenses 2, record 9, English, public%20relations%20expenses
plural
- duty entertainment expenses 2, record 9, English, duty%20entertainment%20expenses
plural
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
As part of broadening the tax base to permit lower tax rates, the deduction for business meals(including food and beverages) and entertainment expenses(such as accommodation at a resort and tickets for the theatre, a concert, athletic event or other performance) will be limited to 80 per cent of their cost. 3, record 9, English, - entertainment%20expenses
Record number: 9, Textual support number: 1 OBS
Source: Income Tax Regulations, S.2902(D). 4, record 9, English, - entertainment%20expenses
Record 9, French
Record 9, Domaine(s)
- Relations avec la clientèle
- Commercialisation
- Fiscalité
Record 9, Main entry term, French
- frais de représentation
1, record 9, French, frais%20de%20repr%C3%A9sentation
correct, masculine noun, plural
Record 9, Abbreviations, French
Record 9, Synonyms, French
- frais de réception 2, record 9, French, frais%20de%20r%C3%A9ception
correct, masculine noun, plural
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Coûts engagés, par exemple par le service des relations publiques de l'entité, en vue de consolider les liens avec la clientèle ou d'en créer de nouveaux. 2, record 9, French, - frais%20de%20repr%C3%A9sentation
Record number: 9, Textual support number: 1 CONT
Dans le cadre de l'élargissement de l'assiette de l'impôt pour permettre d'abaisser les taux d'imposition, la déduction relative aux repas d'affaires (aliments et boissons) ainsi qu'aux frais de représentation (comme les frais de séjour en villégiature et les billets de théâtre, de concert, de rencontre sportive ou autre spectacle) sera limitée à 80 pour cent de leur coût. 3, record 9, French, - frais%20de%20repr%C3%A9sentation
Record number: 9, Textual support number: 1 OBS
Source pour «frais de représentation» : Règlement de l'impôt sur le revenu, article 2902(D). 4, record 9, French, - frais%20de%20repr%C3%A9sentation
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Relaciones con los clientes
- Comercialización
- Sistema tributario
Record 9, Main entry term, Spanish
- gastos por relaciones públicas
1, record 9, Spanish, gastos%20por%20relaciones%20p%C3%BAblicas
masculine noun, plural
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2016-03-08
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- tax simplification
1, record 10, English, tax%20simplification
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
In examining the issue of tax simplification for small business, consultations were held in a variety of groups.... 1, record 10, English, - tax%20simplification
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- simplification du régime fiscal
1, record 10, French, simplification%20du%20r%C3%A9gime%20fiscal
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2016-03-08
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- dividend gross-up
1, record 11, English, dividend%20gross%2Dup
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
... "integration" of corporate and personal tax... achieves a number of desirable results in the case of small business corporations.... The mechanisms that achieve these results are the dividend gross-up and the dividend tax credit.... 2, record 11, English, - dividend%20gross%2Dup
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- majoration des dividendes
1, record 11, French, majoration%20des%20dividendes
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2016-03-08
Record 12, English
Record 12, Subject field(s)
- Taxation
Record 12, Main entry term, English
- in the ordinary course of a business
1, record 12, English, in%20the%20ordinary%20course%20of%20a%20business
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- in the normal course of a business 2, record 12, English, in%20the%20normal%20course%20of%20a%20business
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
Source for "in the ordinary course of a business" : Income Tax Act, S. 67. 1(2). 3, record 12, English, - in%20the%20ordinary%20course%20of%20a%20business
Record 12, French
Record 12, Domaine(s)
- Fiscalité
Record 12, Main entry term, French
- dans le cours normal des activités d'une entreprise
1, record 12, French, dans%20le%20cours%20normal%20des%20activit%C3%A9s%20d%27une%20entreprise
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- dans le cadre normal de son activité commerciale 2, record 12, French, dans%20le%20cadre%20normal%20de%20son%20activit%C3%A9%20commerciale
- selon l'usage commercial normal 2, record 12, French, selon%20l%27usage%20commercial%20normal
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 67.1(2). 3, record 12, French, - dans%20le%20cours%20normal%20des%20activit%C3%A9s%20d%27une%20entreprise
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2016-02-29
Record 13, English
Record 13, Subject field(s)
- Taxation
- Production (Economics)
Record 13, Main entry term, English
- production tax
1, record 13, English, production%20tax
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- tax on production 2, record 13, English, tax%20on%20production
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
A tax on production is a tax incurred as a result of engaging in production and is payable irrespective of the profitability of the entreprise or the number of units of any good or service produced; they include payroll taxes but no social security taxes and business and professional licences but only if unrequited. 2, record 13, English, - production%20tax
Record number: 13, Textual support number: 2 CONT
In Canada ... a tax paid by producers is not collected for exported goods; furthermore, the tax is levied as an excise tax on imports as well as on domestic production. Thus, the production tax--or, in Canada, the [manufacturers’] sales tax--would almost certainly have the same effect on the pattern and volume of trade as a retail sales tax. 1, record 13, English, - production%20tax
Record number: 13, Textual support number: 3 CONT
... in theoretical literature, a production tax means a tax on all production, whether sold domestically or in foreign markets. But this is seldom, if ever, the case in practice. 1, record 13, English, - production%20tax
Record 13, French
Record 13, Domaine(s)
- Fiscalité
- Production (Économie)
Record 13, Main entry term, French
- taxe à la production
1, record 13, French, taxe%20%C3%A0%20la%20production
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- taxe sur la production 2, record 13, French, taxe%20sur%20la%20production
feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
La taxe à la production est (et restera) composée d'un paiement de base et d'un paiement progressif en fonction de la rentabilité de l'exploitation. 1, record 13, French, - taxe%20%C3%A0%20la%20production
Record 13, Key term(s)
- impôts sur la production
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Sistema tributario
- Producción (Economía)
Record 13, Main entry term, Spanish
- impuesto sobre la producción
1, record 13, Spanish, impuesto%20sobre%20la%20producci%C3%B3n
masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2016-02-26
Record 14, English
Record 14, Subject field(s)
- Funeral Services
Record 14, Main entry term, English
- urn grove
1, record 14, English, urn%20grove
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The tax administrator may... establish a reduced land tax rate or exempt from land tax : a) land owned by legal entities, which have not been established or founded to conduct business activities, b) land used as cemeteries, columbaria, urn groves and ash scattering fields... 2, record 14, English, - urn%20grove
Record number: 14, Textual support number: 1 OBS
Grove: a group of trees affording shade or forming avenues or walks, occurring naturally or planted for a special purpose. 3, record 14, English, - urn%20grove
Record 14, French
Record 14, Domaine(s)
- Pompes funèbres
Record 14, Main entry term, French
- parc cinéraire
1, record 14, French, parc%20cin%C3%A9raire
masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Au bord de la rivière [...] ce parc cinéraire unique en son genre accueille un millier «d'habitants» […] on vient [au parc] plus facilement que dans un cimetière. 2, record 14, French, - parc%20cin%C3%A9raire
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2015-10-29
Record 15, English
Record 15, Subject field(s)
- Taxation
Record 15, Main entry term, English
- tax-indifferent investor
1, record 15, English, tax%2Dindifferent%20investor
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
... "tax-indifferent investor" means(a) a person exempt from tax under section 149,(b) a non-resident person, other than a person to which amounts paid or credited under a synthetic equity arrangement or a specified synthetic equity arrangement may reasonably be attributed to the business carried on by the person in Canada through a permanent establishment(as defined by regulation) in Canada,(c) a trust resident in Canada(other than a specified mutual fund trust) if any of the interests as a beneficiary under the trust is not a fixed interest(as defined in subsection 251. 2(1)) in the trust(in this definition referred to as a "discretionary trust"),... 1, record 15, English, - tax%2Dindifferent%20investor
Record 15, French
Record 15, Domaine(s)
- Fiscalité
Record 15, Main entry term, French
- investisseur indifférent relativement à l’impôt
1, record 15, French, investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
[…] «investisseur indifférent relativement à l'impôt» s’entend d’une personne, société de personnes ou fiducie qui est, selon le cas : a) une personne qui, par l’effet de l’article 149, est exonérée de l’impôt; b) une personne non-résidente, sauf une personne à l’égard de laquelle une somme payée ou portée à son crédit dans le cadre d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques déterminé peut raisonnablement être attribuée à l’entreprise qu’elle exploite au Canada par l’entremise d’un établissement stable, au sens du règlement, au Canada; c) une fiducie résidant au Canada (sauf une fiducie de fonds commun de placement déterminée) si une participation à titre de bénéficiaire de la fiducie n’est pas une participation fixe, au sens du paragraphe 251.2(1), dans la fiducie (appelée «fiducie discrétionnaire» à la présente définition); [...] 1, record 15, French, - investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2015-09-09
Record 16, English
Record 16, Subject field(s)
- Stock Exchange
- Investment
Record 16, Main entry term, English
- non-eligible dividend
1, record 16, English, non%2Deligible%20dividend
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
In conjunction with the proposed reduction in the small business tax rate, Budget 2015 also proposes to adjust the gross-up factor and DTC [dividend tax credit] rate applicable to non-eligible dividends(generally dividends distributed from corporate income taxed at the small business tax rate). 1, record 16, English, - non%2Deligible%20dividend
Record 16, French
Record 16, Domaine(s)
- Bourse
- Investissements et placements
Record 16, Main entry term, French
- dividende non déterminé
1, record 16, French, dividende%20non%20d%C3%A9termin%C3%A9
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Parallèlement à la baisse du taux d’imposition des petites entreprises, le budget de 2015 propose également de rajuster le facteur de majoration et le taux du CID [crédit d'impôt pour les dividendes] qui s’appliquent aux dividendes non déterminés (s’agissant généralement de dividendes distribués à partir des bénéfices qui sont imposés au taux d’imposition des petites entreprises). 1, record 16, French, - dividende%20non%20d%C3%A9termin%C3%A9
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2015-09-03
Record 17, English
Record 17, Subject field(s)
- Financial Institutions
- Taxation
Record 17, Main entry term, English
- listed financial institution
1, record 17, English, listed%20financial%20institution
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
- designated financial institution 2, record 17, English, designated%20financial%20institution
correct
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
A listed financial institution includes a person that is a chartered bank, an investment dealer, a trust company, an insurance company, a credit union, an investment plan, a tax discounter, or a person whose principal business is the lending of money. 3, record 17, English, - listed%20financial%20institution
Record number: 17, Textual support number: 2 CONT
The listed financial institution is: required to allocate income (or income in the case of an individual, an estate of a deceased individual, or a trust) for income tax purposes to both a participating and a non-participating province, or a specified partnership, or a prescribed financial institution. 4, record 17, English, - listed%20financial%20institution
Record number: 17, Textual support number: 1 OBS
Term defined in the Excise Tax Act (1985) which has become S.C. 1990. 5, record 17, English, - listed%20financial%20institution
Record 17, French
Record 17, Domaine(s)
- Institutions financières
- Fiscalité
Record 17, Main entry term, French
- institution financière désignée
1, record 17, French, institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
Une institution financière désignée inclut une personne qui est une banque à charte, un courtier de placement, une société de fiducie, une compagnie d'assurance, une caisse de crédit, un régime d'investissement, un escompteur d'impôt ou une personne dont la principale activité consiste à prêter de l'argent. 2, record 17, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record number: 17, Textual support number: 2 CONT
L'institution financière doit, selon le cas : attribuer son revenu imposable (ou son revenu dans le cas d'un particulier, de la succession d'un particulier, ou d'une fiducie) à la fois à une province participante et à une province non participante aux fins de l'impôt sur le revenu; être une société de personnes déterminée; être une institution financière visée par règlement. 3, record 17, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record number: 17, Textual support number: 1 OBS
Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990. 4, record 17, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2015-08-26
Record 18, English
Record 18, Subject field(s)
- Financial and Budgetary Management
- Taxation
Record 18, Main entry term, English
- tax rate cut
1, record 18, English, tax%20rate%20cut
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
To further encourage small business growth, Economic Action Plan 2015 proposes to further reduce the small business tax rate to 9 per cent by 2019. This will be the largest tax rate cut for small businesses in more than 25 years. 1, record 18, English, - tax%20rate%20cut
Record 18, French
Record 18, Domaine(s)
- Gestion budgétaire et financière
- Fiscalité
Record 18, Main entry term, French
- réduction du taux d'imposition
1, record 18, French, r%C3%A9duction%20du%20taux%20d%27imposition
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
Afin de favoriser davantage la croissance des petites entreprises, le Plan d'action économique de 2015 propose de réduire encore le taux d’imposition des petites entreprises, pour le faire passer à 9 % d’ici 2019. Il s’agira de la plus importante réduction du taux d’imposition des petites entreprises depuis plus de 25 ans. 1, record 18, French, - r%C3%A9duction%20du%20taux%20d%27imposition
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2015-07-08
Record 19, English
Record 19, Subject field(s)
- Taxation
Record 19, Main entry term, English
- territorial statutory corporate income tax rate
1, record 19, English, territorial%20statutory%20corporate%20income%20tax%20rate
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 19, English, - territorial%20statutory%20corporate%20income%20tax%20rate
Record 19, French
Record 19, Domaine(s)
- Fiscalité
Record 19, Main entry term, French
- taux territorial d'imposition du revenu des sociétés prévu par la loi
1, record 19, French, taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 19, French, - taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2015-07-08
Record 20, English
Record 20, Subject field(s)
- Taxation
Record 20, Main entry term, English
- federal statutory corporate income tax rate
1, record 20, English, federal%20statutory%20corporate%20income%20tax%20rate
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 20, English, - federal%20statutory%20corporate%20income%20tax%20rate
Record 20, French
Record 20, Domaine(s)
- Fiscalité
Record 20, Main entry term, French
- taux fédéral d'imposition du revenu des sociétés prévu par la loi
1, record 20, French, taux%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 20, French, - taux%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2015-07-08
Record 21, English
Record 21, Subject field(s)
- Taxation
Record 21, Main entry term, English
- provincial statutory corporate income tax rate
1, record 21, English, provincial%20statutory%20corporate%20income%20tax%20rate
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 21, English, - provincial%20statutory%20corporate%20income%20tax%20rate
Record 21, French
Record 21, Domaine(s)
- Fiscalité
Record 21, Main entry term, French
- taux provincial d'imposition du revenu des sociétés prévu par la loi
1, record 21, French, taux%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 21, French, - taux%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2015-06-26
Record 22, English
Record 22, Subject field(s)
- Public Administration
- Management Operations
- Taxation
Record 22, Main entry term, English
- common business identifier
1, record 22, English, common%20business%20identifier
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
- common identifier 2, record 22, English, common%20identifier
correct
Record 22, Textual support, English
Record number: 22, Textual support number: 1 CONT
Introduced in 1994 to simplify business interaction with the CRA [Canada Revenue Agency] for its core tax programs, the business number(BN) is now voluntarily used as the common business identifier for multiple levels of government. A common business identifier is a critical enabler for tailored service access, a single electronic account and enhanced service delivery for business. 3, record 22, English, - common%20business%20identifier
Record 22, French
Record 22, Domaine(s)
- Administration publique
- Opérations de la gestion
- Fiscalité
Record 22, Main entry term, French
- identificateur d'entreprise commun
1, record 22, French, identificateur%20d%27entreprise%20commun
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
- identificateur commun des entreprises 2, record 22, French, identificateur%20commun%20des%20entreprises
correct, masculine noun
- identificateur commun 2, record 22, French, identificateur%20commun
correct, masculine noun
Record 22, Textual support, French
Record number: 22, Textual support number: 1 CONT
Instauré en 1994 afin de simplifier l'interaction des entreprises avec l'ARC [Agence du revenu du Canada] pour les programmes fiscaux de base de cette dernière, le numéro d'entreprise est maintenant utilisé volontairement à titre d'identificateur d'entreprise commun pour divers ordres de gouvernement. Un identificateur d'entreprise commun représente un outil habilitant essentiel pour un service sur mesure, un compte électronique unique et une prestation améliorée de services aux entreprises. 3, record 22, French, - identificateur%20d%27entreprise%20commun
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2015-06-03
Record 23, English
Record 23, Subject field(s)
- Taxation
Record 23, Main entry term, English
- business tax competitiveness
1, record 23, English, business%20tax%20competitiveness
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
As evidence of the substantial improvement in business tax competitiveness that has been made since 2006, Canada now has the lowest overall tax rate on new business investment in the G-7... 1, record 23, English, - business%20tax%20competitiveness
Record 23, French
Record 23, Domaine(s)
- Fiscalité
Record 23, Main entry term, French
- compétitivité fiscale des entreprises
1, record 23, French, comp%C3%A9titivit%C3%A9%20fiscale%20des%20entreprises
correct, feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
La nette amélioration de la compétitivité fiscale des entreprises depuis 2006 est illustrée par le fait que le Canada affiche maintenant le plus faible taux global d'imposition des nouveaux investissements des entreprises parmi les pays du G-7 [...] 1, record 23, French, - comp%C3%A9titivit%C3%A9%20fiscale%20des%20entreprises
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2015-06-02
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- small business tax rate
1, record 24, English, small%20business%20tax%20rate
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 CONT
The small business tax rate, which was reduced to 11 per cent in 2008, generally applies to the first $500, 000 per year of qualifying active business income. 1, record 24, English, - small%20business%20tax%20rate
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- taux d'imposition des petites entreprises
1, record 24, French, taux%20d%27imposition%20des%20petites%20entreprises
correct, masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Le taux d'imposition des petites entreprises, qui a été abaissé à 11 % en 2008, s'applique généralement à la première tranche de 500 000 $ par année des revenus admissibles d'une entreprise exploitée activement. 1, record 24, French, - taux%20d%27imposition%20des%20petites%20entreprises
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 2015-05-15
Record 25, English
Record 25, Subject field(s)
- Taxation
- Financial Accounting
Record 25, Main entry term, English
- passive business income
1, record 25, English, passive%20business%20income
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
- passive income 2, record 25, English, passive%20income
correct
Record 25, Textual support, English
Record number: 25, 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 25, English, - passive%20business%20income
Record 25, French
Record 25, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 25, Main entry term, French
- revenu hors exploitation
1, record 25, French, revenu%20hors%20exploitation
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
- revenu passif 2, record 25, French, revenu%20passif
correct, masculine noun
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Revenu tiré des actifs hors exploitation. 1, record 25, French, - revenu%20hors%20exploitation
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 2015-01-07
Record 26, English
Record 26, Subject field(s)
- Public Administration (General)
Record 26, Main entry term, English
- common-sense solution
1, record 26, English, common%2Dsense%20solution
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 CONT
The Red Tape Reduction Action Plan is the product of business community input into a year-long commission. It includes 90 department-specific reforms-common-sense solutions to business irritants ranging from tax and payroll to labour, transport and trade, as well as six whole-of-government systemic changes. The vast majority of these reforms, which include time-saving measures like single windows and electronic submissions, will be implemented in the next three years. 1, record 26, English, - common%2Dsense%20solution
Record 26, French
Record 26, Domaine(s)
- Administration publique (Généralités)
Record 26, Main entry term, French
- solution sensée
1, record 26, French, solution%20sens%C3%A9e
correct, feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 CONT
Le Plan d'action pour la réduction du fardeau administratif a mis en place d'importantes réformes qui permettront de réduire le fardeau administratif afin qu'il soit plus facile de faire affaire avec les organismes de réglementation et d'améliorer le service et la prévisibilité. Les changements comprennent 90 réformes propres aux ministères, des solutions sensées aux irritants signalés par les entreprises dans des domaines aussi divers que les impôts, la paye, la main d'œuvre, les licences et permis, le transport et le commerce transfrontalier. 1, record 26, French, - solution%20sens%C3%A9e
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 2014-12-17
Record 27, English
Record 27, Subject field(s)
- Occupation Names (General)
- Engineering
Record 27, Main entry term, English
- engineering consultant
1, record 27, English, engineering%20consultant
correct, generic
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
consultant : a person or organization selling professional advice. An advertising, business, engineering, industrial, management, marketing, medical, mining, tax, consultant. 1, record 27, English, - engineering%20consultant
Record number: 27, Textual support number: 1 OBS
See record for the term "consultant". 2, record 27, English, - engineering%20consultant
Record 27, French
Record 27, Domaine(s)
- Désignations des emplois (Généralités)
- Ingénierie
Record 27, Main entry term, French
- conseil technique
1, record 27, French, conseil%20technique
correct, see observation, masculine noun, specific
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 CONT
Schéma de circulation des plans d'exécution. Maître de l'ouvrage. Maître de l'œuvre. Conseil technique. Entrepreneur. 1, record 27, French, - conseil%20technique
Record number: 27, Textual support number: 1 OBS
Dans la chronique «Les maux de notre langue» (La Presse, 9 septembre 1978), Pierre Beaudry écrivait que «le mot «conseilÏ s'emploie pour qualifier un spécialiste engagé pour donner des conseils à un autre membre de sa profession». 2, record 27, French, - conseil%20technique
Record number: 27, Textual support number: 2 OBS
Voir aussi la fiche consacrée au terme «consultant». 2, record 27, French, - conseil%20technique
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 2013-12-10
Record 28, English
Record 28, Subject field(s)
- Taxation
- Environmental Law
Record 28, Main entry term, English
- green tax
1, record 28, English, green%20tax
correct, standardized
Record 28, Abbreviations, English
Record 28, Synonyms, English
- eco-tax 2, record 28, English, eco%2Dtax
correct
- ecological tax 3, record 28, English, ecological%20tax
correct
- environmental tax 4, record 28, English, environmental%20tax
correct
- environmental levy 5, record 28, English, environmental%20levy
correct
Record 28, Textual support, English
Record number: 28, Textual support number: 1 DEF
The tax with an ecological objective or associated with a particular use of resources in the environment or with the damage produced in the environment by a particular activity. 6, record 28, English, - green%20tax
Record number: 28, Textual support number: 1 OBS
green tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 7, record 28, English, - green%20tax
Record number: 28, Textual support number: 2 OBS
green tax: term recommended by the Terminology Committee and standardized by the Validation Committee of the Sustainable Mobility Glossary. 8, record 28, English, - green%20tax
Record 28, Key term(s)
- ecotax
- greentax
Record 28, French
Record 28, Domaine(s)
- Fiscalité
- Droit environnemental
Record 28, Main entry term, French
- écotaxe
1, record 28, French, %C3%A9cotaxe
correct, feminine noun, standardized
Record 28, Abbreviations, French
Record 28, Synonyms, French
- taxe écologique 2, record 28, French, taxe%20%C3%A9cologique
correct, feminine noun
- taxe environnementale 3, record 28, French, taxe%20environnementale
correct, feminine noun
- taxe verte 4, record 28, French, taxe%20verte
correct, feminine noun
- taxe à finalité écologique 5, record 28, French, taxe%20%C3%A0%20finalit%C3%A9%20%C3%A9cologique
correct, feminine noun
- taxe de pollution 6, record 28, French, taxe%20de%20pollution
feminine noun
Record 28, Textual support, French
Record number: 28, Textual support number: 1 DEF
Taxe imposée sur un article ou un procédé ayant des effets préjudiciables à l'environnement, que ce soit au stade de la production, de l'utilisation, de la mise au rebut ou de l'élimination des déchets, par exemple la taxe sur les pneus imposée pour faire contrepoids aux inconvénients liés à leur mise au rebut. 7, record 28, French, - %C3%A9cotaxe
Record number: 28, Textual support number: 1 CONT
Le niveau des écotaxes doit être suffisamment élevé pour inciter les pollueurs à réduire leurs émissions jusqu'aux niveaux désirés. 8, record 28, French, - %C3%A9cotaxe
Record number: 28, Textual support number: 1 OBS
écotaxe : terme recommandé par le Comité de terminologie et normalisé par le Comité de validation du Lexique de la mobilité durable. 9, record 28, French, - %C3%A9cotaxe
Record number: 28, Textual support number: 2 OBS
écotaxe : terme publié au journal officiel de la République française le 1er février 2011. 10, record 28, French, - %C3%A9cotaxe
Record 28, Spanish
Record 28, Campo(s) temático(s)
- Sistema tributario
- Derecho ambiental
Record 28, Main entry term, Spanish
- impuesto medioambiental
1, record 28, Spanish, impuesto%20medioambiental
correct, masculine noun
Record 28, Abbreviations, Spanish
Record 28, Synonyms, Spanish
- impuesto ambiental 2, record 28, Spanish, impuesto%20ambiental
correct, masculine noun
- tributo medioambiental 3, record 28, Spanish, tributo%20medioambiental
correct, masculine noun
- tributo ambiental 4, record 28, Spanish, tributo%20ambiental
correct, masculine noun
- ecotasa 5, record 28, Spanish, ecotasa
correct, feminine noun
- impuesto verde 6, record 28, Spanish, impuesto%20verde
correct, masculine noun
Record 28, Textual support, Spanish
Record number: 28, Textual support number: 1 DEF
[Impuesto que tiene] como finalidad gravar la concreta capacidad económica que se manifiesta, como riqueza real o potencial susceptible de imposición, en el daño causado en el medio ambiente por determinados elementos, conductas y actividades contaminantes, que se realizan o desarrollan mediante la explotación selectiva, la degradación o la lesión de los recursos naturales y que provocan un grave deterioro en el medio natural, territorial y paisajístico de la comunidad [...] 1, record 28, Spanish, - impuesto%20medioambiental
Record 29 - internal organization data 2013-10-29
Record 29, English
Record 29, Subject field(s)
- Management Operations (General)
- Public Administration
- Records Management (Management)
Record 29, Main entry term, English
- administrative burden
1, record 29, English, administrative%20burden
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
- red tape burden 2, record 29, English, red%20tape%20burden
correct
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
Design a replacement tax that is more fair to consumers and reduces the administrative and compliance burden on business. 1, record 29, English, - administrative%20burden
Record 29, French
Record 29, Domaine(s)
- Opérations de la gestion (Généralités)
- Administration publique
- Gestion des documents (Gestion)
Record 29, Main entry term, French
- fardeau administratif
1, record 29, French, fardeau%20administratif
correct, masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 CONT
Concevoir une taxe de remplacement qui soit plus équitable pour les consommateurs et réduise le fardeau administratif et les coûts d'observation pour les entreprises. 2, record 29, French, - fardeau%20administratif
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 2013-06-11
Record 30, English
Record 30, Subject field(s)
- Special-Language Phraseology
- Electoral Systems and Political Parties
Record 30, Main entry term, English
- gain the support
1, record 30, English, gain%20the%20support
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
... it is also the Commission's view that an optional CCCTB [Common Consolidated Corporate Tax Base] is more likely to gain the support of all Member States and of business than a compulsory CCCTB. 1, record 30, English, - gain%20the%20support
Record 30, French
Record 30, Domaine(s)
- Phraséologie des langues de spécialité
- Systèmes électoraux et partis politiques
Record 30, Main entry term, French
- rallier les suffrages
1, record 30, French, rallier%20les%20suffrages
correct
Record 30, Abbreviations, French
Record 30, Synonyms, French
- rallier l'appui 2, record 30, French, rallier%20l%27appui
Record 30, Textual support, French
Record number: 30, Textual support number: 1 CONT
[...] la Commission pense aussi qu'une ACCIS [assiette commune consolidée pour l’impôt des sociétés] optionnelle a plus de chances de rallier les suffrages de l'ensemble des États membres et des entreprises qu'une ACCIS obligatoire. 3, record 30, French, - rallier%20les%20suffrages
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 2013-04-03
Record 31, English
Record 31, Subject field(s)
- Road Transport
- Personnel Management (General)
Record 31, Main entry term, English
- business automobile mileage allowance 1, record 31, English, business%20automobile%20mileage%20allowance
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 CONT
Business automobile mileage allowance Canada only... Employees using their private automobile to conduct company business, regardless of category of employees, may claim 18¢ per mile. This allowance now includes the excise gasoline tax rebate. 1, record 31, English, - business%20automobile%20mileage%20allowance
Record 31, French
Record 31, Domaine(s)
- Transport routier
- Gestion du personnel (Généralités)
Record 31, Main entry term, French
- indemnité de millage pour déplacement de service en voiture
1, record 31, French, indemnit%C3%A9%20de%20millage%20pour%20d%C3%A9placement%20de%20service%20en%20voiture
feminine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record number: 31, Textual support number: 1 CONT
Indemnité de millage pour déplacement de service en voiture - Canada seulement [...] Les employés de toute catégorie reçoivent une indemnité de millage de 18c le mille qui comprend maintenant la remise de la taxe d'accise sur l'essence. 1, record 31, French, - indemnit%C3%A9%20de%20millage%20pour%20d%C3%A9placement%20de%20service%20en%20voiture
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 2012-09-27
Record 32, English
Record 32, Subject field(s)
- Real Estate
- Property Law (common law)
- Municipal Law
Record 32, Main entry term, English
- leasehold interest in land
1, record 32, English, leasehold%20interest%20in%20land
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 CONT
Lien for business tax...(b) tax levied upon or in respect of a leasehold interest in land, or in the right or interest in land of an occupier;... 1, record 32, English, - leasehold%20interest%20in%20land
Record 32, Key term(s)
- land leasehold interest
Record 32, French
Record 32, Domaine(s)
- Immobilier
- Droit des biens et de la propriété (common law)
- Droit municipal
Record 32, Main entry term, French
- intérêt de tenure à bail foncier
1, record 32, French, int%C3%A9r%C3%AAt%20de%20tenure%20%C3%A0%20bail%20foncier
correct, masculine noun
Record 32, Abbreviations, French
Record 32, Synonyms, French
- droit sur les biens-fonds loués à bail 2, record 32, French, droit%20sur%20les%20biens%2Dfonds%20lou%C3%A9s%20%C3%A0%20bail
masculine noun
Record 32, Textual support, French
Record number: 32, Textual support number: 1 CONT
Privilèges sur les biens personnels [...] b) la taxe prélevée à l'égard d'un intérêt de tenure à bail foncier ou du droit ou de l'intérêt d'un occupant sur un bien-fonds[...] 1, record 32, French, - int%C3%A9r%C3%AAt%20de%20tenure%20%C3%A0%20bail%20foncier
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 2012-09-19
Record 33, English
Record 33, Subject field(s)
- Municipal Law
- Phraseology
Record 33, Main entry term, English
- assessable person
1, record 33, English, assessable%20person
correct
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record number: 33, Textual support number: 1 OBS
"Business Assessment and Business Tax" 1, record 33, English, - assessable%20person
Record 33, French
Record 33, Domaine(s)
- Droit municipal
- Phraséologie
Record 33, Main entry term, French
- personne assujettie à une évaluation
1, record 33, French, personne%20assujettie%20%C3%A0%20une%20%C3%A9valuation
correct, feminine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 OBS
«Évaluation commerciale et taxe d'affaires» 1, record 33, French, - personne%20assujettie%20%C3%A0%20une%20%C3%A9valuation
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 2012-09-19
Record 34, English
Record 34, Subject field(s)
- Municipal Law
- Phraseology
Record 34, Main entry term, English
- be liable for a tax
1, record 34, English, be%20liable%20for%20a%20tax
correct
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 OBS
Business Assessment and Business Tax 1, record 34, English, - be%20liable%20for%20a%20tax
Record 34, French
Record 34, Domaine(s)
- Droit municipal
- Phraséologie
Record 34, Main entry term, French
- être responsable du paiement d'une taxe
1, record 34, French, %C3%AAtre%20responsable%20du%20paiement%20d%27une%20taxe
correct
Record 34, Abbreviations, French
Record 34, Synonyms, French
- être assujetti au paiement d'une taxe 2, record 34, French, %C3%AAtre%20assujetti%20au%20paiement%20d%27une%20taxe
proposal
Record 34, Textual support, French
Record number: 34, Textual support number: 1 OBS
Évaluation commerciale et taxe d'affaires 1, record 34, French, - %C3%AAtre%20responsable%20du%20paiement%20d%27une%20taxe
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 2012-07-13
Record 35, English
Record 35, Subject field(s)
- Taxation
Record 35, Main entry term, English
- tax centre
1, record 35, English, tax%20centre
correct
Record 35, Abbreviations, English
Record 35, Synonyms, English
- taxation center 3, record 35, English, taxation%20center
correct
- taxation centre 4, record 35, English, taxation%20centre
correct
- tax center 5, record 35, English, tax%20center
Record 35, Textual support, English
Record number: 35, Textual support number: 1 CONT
Throughout 1999, Revenue Canada will be redistributing its tax centre workloads to make it easier for our clients to do business with us. 6, record 35, English, - tax%20centre
Record 35, French
Record 35, Domaine(s)
- Fiscalité
Record 35, Main entry term, French
- centre fiscal
1, record 35, French, centre%20fiscal
correct, masculine noun
Record 35, Abbreviations, French
- CF 2, record 35, French, CF
masculine noun
Record 35, Synonyms, French
Record 35, Textual support, French
Record number: 35, Textual support number: 1 CONT
Au cours de 1999, Revenu Canada redistribuera les charges de travail des centres fiscaux pour mieux servir ses clients. 3, record 35, French, - centre%20fiscal
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 2012-02-07
Record 36, English
Record 36, Subject field(s)
- Taxation
- Commercial and Other Bodies (Law)
- Administrative Structures (Publ. Admin.)
Record 36, Main entry term, English
- business number
1, record 36, English, business%20number
correct
Record 36, Abbreviations, English
- BN 2, record 36, English, BN
correct
Record 36, Synonyms, English
Record 36, Textual support, English
Record number: 36, Textual support number: 1 DEF
The exclusive number issued to an entity by Revenue Canada to identify as a legitimate entity allowed to conduct business in Canada. 3, record 36, English, - business%20number
Record number: 36, Textual support number: 1 CONT
The business number(BN) has 15 digits : nine numbers to identify the business, plus two letters and four numbers to identify the program and each account. The system includes major types of Canada Revenue Agency and Canada Border Services Agency programs that many businesses may be registered for : GST, payroll deductions, corporate income tax and import/export... 4, record 36, English, - business%20number
Record 36, French
Record 36, Domaine(s)
- Fiscalité
- Organismes commerciaux ou non (Droit)
- Structures de l'administration publique
Record 36, Main entry term, French
- numéro d'entreprise
1, record 36, French, num%C3%A9ro%20d%27entreprise
correct, masculine noun
Record 36, Abbreviations, French
- NE 2, record 36, French, NE
correct, masculine noun
Record 36, Synonyms, French
Record 36, Textual support, French
Record number: 36, Textual support number: 1 DEF
Numéro exclusif attribué à une entreprise par Revenu Canada pour la désigner comme société pouvant exercer ses activités au Canada. 3, record 36, French, - num%C3%A9ro%20d%27entreprise
Record number: 36, Textual support number: 1 CONT
Le numéro d'entreprise (NE) se compose de 15 caractères : un numéro d'identification de neuf chiffres, qui désigne l'entreprise, suivi de deux lettres et de quatre chiffres désignant le programme et chaque compte. Le système comprend maintenant les principaux programmes de l'Agence du revenu du Canada et l'Agence des services frontaliers du Canada auxquels de nombreuses entreprises peuvent s'inscrire, soit : TPS, retenues sur la paie, impôt sur le revenu des sociétés, importations-exportations [...] 4, record 36, French, - num%C3%A9ro%20d%27entreprise
Record 36, Spanish
Record 36, Textual support, Spanish
Record 37 - internal organization data 2012-01-05
Record 37, English
Record 37, Subject field(s)
- Taxation
- Investment
Record 37, Main entry term, English
- tax shield
1, record 37, English, tax%20shield
correct
Record 37, Abbreviations, English
Record 37, Synonyms, English
Record 37, Textual support, English
Record number: 37, Textual support number: 1 CONT
Both the double dip and the tower structure make investment outside Canada less costly than investment in Canada. Other things being equal, the mismatch between the interest deduction in Canada and the non-taxability of foreign-source earnings acts as an incentive to Canadian business to locate new operations-and the jobs they provide-in other countries, rather than in Canada. Put differently, the "tax shield" provided by the extra deduction reduces the cost to a Canadian corporation of acquiring and operating foreign subsidiaries. Through that deduction Canada is in effect subsidizing the expansion of multinational corporations, both foreign-owned and Canadian-owned, from bases in Canada. 2, record 37, English, - tax%20shield
Record 37, French
Record 37, Domaine(s)
- Fiscalité
- Investissements et placements
Record 37, Main entry term, French
- bouclier fiscal
1, record 37, French, bouclier%20fiscal
correct, masculine noun
Record 37, Abbreviations, French
Record 37, Synonyms, French
Record 37, Textual support, French
Record number: 37, Textual support number: 1 CONT
Grâce aux mécanismes favorisant le cumul de déductions et aux structures étagées, il est moins coûteux d'investir à l'étranger que d'investir au Canada. Toutes choses étant égales par ailleurs, le fait que les intérêts sont déductibles au Canada tandis que les gains de source étrangère ne sont pas assujettis à l'impôt encourage les entreprises canadiennes à localiser leurs nouvelles activités - et les emplois qui en découlent - dans des pays étrangers plutôt qu'au Canada.En d'autres termes, le «bouclier fiscal» qu'offre la déduction supplémentaire réduit le coût, pour une société canadienne, qui est lié à l'acquisition et à l'exploitation de filiales étrangères. Au moyen de cette déduction, le Canada se trouve en fait à subventionner l'expansion de sociétés multinationales - qu'elles soient sous contrôle étranger ou canadien - à partir d'assises au Canada. 2, record 37, French, - bouclier%20fiscal
Record 37, Spanish
Record 37, Textual support, Spanish
Record 38 - internal organization data 2011-09-16
Record 38, English
Record 38, Subject field(s)
- Taxation
Record 38, Main entry term, English
- tax harmonization
1, record 38, English, tax%20harmonization
correct
Record 38, Abbreviations, English
Record 38, Synonyms, English
- harmonization of taxes 2, record 38, English, harmonization%20of%20taxes
correct
- harmonization 2, record 38, English, harmonization
correct
- tax law harmonization 3, record 38, English, tax%20law%20harmonization
Record 38, Textual support, English
Record number: 38, Textual support number: 1 DEF
Legal term used ... [to describe] a coming together of fiscal legislation as a means of achieving a common economic policy. 3, record 38, English, - tax%20harmonization
Record number: 38, Textual support number: 1 OBS
This harmonization is difficult to achieve as fiscal sovereignty is one of the essential elements of national sovereignty and the taxpayers’ vote one of the fundamental prerogatives of national parliaments. 3, record 38, English, - tax%20harmonization
Record number: 38, Textual support number: 2 OBS
tax law harmonization : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 38, English, - tax%20harmonization
Record 38, French
Record 38, Domaine(s)
- Fiscalité
Record 38, Main entry term, French
- harmonisation fiscale
1, record 38, French, harmonisation%20fiscale
correct, feminine noun
Record 38, Abbreviations, French
Record 38, Synonyms, French
- harmonisation des impôts 2, record 38, French, harmonisation%20des%20imp%C3%B4ts
correct, feminine noun
Record 38, Textual support, French
Record number: 38, Textual support number: 1 DEF
Mesures prises par une Administration fiscale dans le but d'aligner les dispositions de ses lois fiscales et leurs modalités d'application sur celles d'une autre législation. 2, record 38, French, - harmonisation%20fiscale
Record number: 38, Textual support number: 1 OBS
Ainsi, au Canada, les gouvernements provinciaux tendent à harmoniser leurs lois fiscales avec celles de l'État fédéral pour une plus grande efficience administrative. 2, record 38, French, - harmonisation%20fiscale
Record 38, Spanish
Record 38, Campo(s) temático(s)
- Sistema tributario
Record 38, Main entry term, Spanish
- armonización fiscal
1, record 38, Spanish, armonizaci%C3%B3n%20fiscal
correct, feminine noun
Record 38, Abbreviations, Spanish
Record 38, Synonyms, Spanish
- armonización tributaria 2, record 38, Spanish, armonizaci%C3%B3n%20tributaria
correct, feminine noun
Record 38, Textual support, Spanish
Record number: 38, Textual support number: 1 DEF
En derecho comunitario, aproximación de legislaciones en materia fiscal como un medio para lograr una política económica común. Esta armonización es difícil de alcanzar, pues la soberanía fiscal es uno de los elementos esenciales de la soberanía nacional y el voto del impuesto una de las prerrogativas fundamentales de los parlamentos nacionales. 1, record 38, Spanish, - armonizaci%C3%B3n%20fiscal
Record number: 38, Textual support number: 1 OBS
armonización fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 38, Spanish, - armonizaci%C3%B3n%20fiscal
Record 38, Key term(s)
- armonización impositiva
Record 39 - internal organization data 2011-06-22
Record 39, English
Record 39, Subject field(s)
- Customs and Excise
- Taxation
- Taxation Law
Record 39, Main entry term, English
- indirect tax
1, record 39, English, indirect%20tax
correct
Record 39, Abbreviations, English
Record 39, Synonyms, English
Record 39, Textual support, English
Record number: 39, Textual support number: 1 DEF
[Tax] payable as a result of production, traffic and consumption. 2, record 39, English, - indirect%20tax
Record number: 39, Textual support number: 1 CONT
Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes. 3, record 39, English, - indirect%20tax
Record number: 39, Textual support number: 1 OBS
[Indirect taxes] are proportional and the rate does not depend upon the personal characteristics of the taxpayer. The most common indirect taxes are those applied to sales, to the consumption of goods considered as special or as a luxury, and to the transfer of immobile goods. 2, record 39, English, - indirect%20tax
Record number: 39, Textual support number: 2 OBS
Compare with "direct tax." 4, record 39, English, - indirect%20tax
Record number: 39, Textual support number: 3 OBS
indirect tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 39, English, - indirect%20tax
Record 39, Key term(s)
- indirect taxes
Record 39, French
Record 39, Domaine(s)
- Douanes et accise
- Fiscalité
- Droit fiscal
Record 39, Main entry term, French
- impôt indirect
1, record 39, French, imp%C3%B4t%20indirect
correct, masculine noun
Record 39, Abbreviations, French
Record 39, Synonyms, French
- droit indirect 2, record 39, French, droit%20indirect
correct, masculine noun
Record 39, Textual support, French
Record number: 39, Textual support number: 1 DEF
Impôt perçu à l'occasion d'un fait, d'un acte, d'une opération concernant la matière imposable. 2, record 39, French, - imp%C3%B4t%20indirect
Record number: 39, Textual support number: 1 CONT
En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects. 3, record 39, French, - imp%C3%B4t%20indirect
Record number: 39, Textual support number: 1 OBS
Ces impôts, par exemple la taxe sur les ventes, la taxe sur les produits et services, la taxe à la valeur ajoutée, les droits sur les vins et la taxe sur les prestations de services, frappent les objets de consommation le plus souvent lors de leur déplacement ou de leur fourniture. 2, record 39, French, - imp%C3%B4t%20indirect
Record 39, Key term(s)
- impôts indirects
- droits indirects
Record 39, Spanish
Record 39, Campo(s) temático(s)
- Aduana e impuestos internos
- Sistema tributario
- Derecho fiscal
Record 39, Main entry term, Spanish
- impuesto indirecto
1, record 39, Spanish, impuesto%20indirecto
correct, masculine noun
Record 39, Abbreviations, Spanish
Record 39, Synonyms, Spanish
Record 39, Textual support, Spanish
Record number: 39, Textual support number: 1 DEF
Impuesto que grava la producción, el tráfico y el consumo. 2, record 39, Spanish, - impuesto%20indirecto
Record number: 39, Textual support number: 1 OBS
[Los impuestos indirectos] son proporcionales, y su tipo no depende de las características personales del sujeto pasivo. Los impuestos indirectos más usuales son los que actúan sobre las ventas, sobre el valor añadido, sobre el consumo de artículos considerados de lujo o especiales y sobre las transmisiones de bienes inmuebles. 2, record 39, Spanish, - impuesto%20indirecto
Record number: 39, Textual support number: 2 OBS
impuesto indirecto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 39, Spanish, - impuesto%20indirecto
Record 40 - internal organization data 2011-05-18
Record 40, English
Record 40, Subject field(s)
- Private-Sector Bodies and Committees
- Accounting
Record 40, Main entry term, English
- Guild of Industrial, Commercial and Institutional Accountants
1, record 40, English, Guild%20of%20Industrial%2C%20Commercial%20and%20Institutional%20Accountants
correct, Canada
Record 40, Abbreviations, English
- I.C.I.A. 2, record 40, English, I%2EC%2EI%2EA%2E
correct, Canada
Record 40, Synonyms, English
- Guild of ICIA 1, record 40, English, Guild%20of%20ICIA
correct, Canada
Record 40, Textual support, English
Record number: 40, Textual support number: 1 OBS
The Guild of Industrial, Commercial and Institutional Accountants(I. C. I. A.) is an association of business accountants, financial managers, tax preparers and accounting executives with members in every province of Canada as well as many other parts of the world. The Guild was founded in 1956 and incorporated by Federal Charter in 1961. It promotes and supports interest in vocational accountancy; encourages acceptance of modern methods and procedures and gives recognition to the individual' s skills and practical experience. 2, record 40, English, - Guild%20of%20Industrial%2C%20Commercial%20and%20Institutional%20Accountants
Record 40, French
Record 40, Domaine(s)
- Organismes et comités du secteur privé
- Comptabilité
Record 40, Main entry term, French
- Guilde des comptables industriels, commerciaux et institutionnels
1, record 40, French, Guilde%20des%20comptables%20industriels%2C%20commerciaux%20et%20institutionnels
correct, feminine noun, Canada
Record 40, Abbreviations, French
Record 40, Synonyms, French
Record 40, Textual support, French
Record number: 40, Textual support number: 1 OBS
Information confirmée par l'organisme situé à Toronto, Ontario. 2, record 40, French, - Guilde%20des%20comptables%20industriels%2C%20commerciaux%20et%20institutionnels
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 2011-01-19
Record 41, English
Record 41, Subject field(s)
- Neology and Linguistic Borrowing
Record 41, Main entry term, English
- wheeler-stealer
1, record 41, English, wheeler%2Dstealer
noun
Record 41, Abbreviations, English
Record 41, Synonyms, English
Record 41, Textual support, English
Record number: 41, Textual support number: 1 DEF
A shrewd business person skilled at tax evasion. 2, record 41, English, - wheeler%2Dstealer
Record number: 41, Textual support number: 1 CONT
Wheeler-Stealer: You won’t find the hammer and sickle in Hungary any more. But the most successful entrepreneurs are still chisellers by necessity. 1, record 41, English, - wheeler%2Dstealer
Record number: 41, Textual support number: 1 OBS
This compound word comes from the already existing noun "wheeler-dealer" which refers to a schemer, especially in business or politics. To form the new word "wheeler-stealer", "dealer" is changed to "stealer". 2, record 41, English, - wheeler%2Dstealer
Record 41, French
Record 41, Domaine(s)
- Néologie et emprunts
Record 41, Main entry term, French
- fraudeur fiscal
1, record 41, French, fraudeur%20fiscal
proposal, masculine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
Record 41, Textual support, French
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 2011-01-17
Record 42, English
Record 42, Subject field(s)
- Taxation
Record 42, Main entry term, English
- self-employment income
1, record 42, English, self%2Demployment%20income
correct
Record 42, Abbreviations, English
Record 42, Synonyms, English
- self employment income 2, record 42, English, self%20employment%20income
correct
Record 42, Textual support, English
Record number: 42, Textual support number: 1 DEF
The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual. 3, record 42, English, - self%2Demployment%20income
Record number: 42, Textual support number: 1 CONT
For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income. 4, record 42, English, - self%2Demployment%20income
Record number: 42, Textual support number: 1 OBS
self-employment income: term used on the T1 income tax return form. 5, record 42, English, - self%2Demployment%20income
Record 42, French
Record 42, Domaine(s)
- Fiscalité
Record 42, Main entry term, French
- revenu d'un travail indépendant
1, record 42, French, revenu%20d%27un%20travail%20ind%C3%A9pendant
correct, masculine noun
Record 42, Abbreviations, French
Record 42, Synonyms, French
Record 42, Textual support, French
Record number: 42, Textual support number: 1 DEF
Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal. 2, record 42, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant
Record number: 42, Textual support number: 1 OBS
revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1. 3, record 42, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 2011-01-17
Record 43, English
Record 43, Subject field(s)
- Remuneration (Personnel Management)
- Taxation
Record 43, Main entry term, English
- self-employed earnings
1, record 43, English, self%2Demployed%20earnings
correct
Record 43, Abbreviations, English
Record 43, Synonyms, English
Record 43, Textual support, English
Record number: 43, Textual support number: 1 DEF
The worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business. 2, record 43, English, - self%2Demployed%20earnings
Record number: 43, Textual support number: 1 CONT
The amount of the self-employed earnings of a person for a year is the aggregate of(a) an amount equal to(i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him, minus(ii) all losses sustained by him in the year in carrying on those businesses, as such income and losses are computed under the Income Tax Act,... 3, record 43, English, - self%2Demployed%20earnings
Record 43, French
Record 43, Domaine(s)
- Rémunération (Gestion du personnel)
- Fiscalité
Record 43, Main entry term, French
- gains du travail autonome
1, record 43, French, gains%20du%20travail%20autonome
correct, masculine noun, plural
Record 43, Abbreviations, French
Record 43, Synonyms, French
Record 43, Textual support, French
Record number: 43, Textual support number: 1 DEF
Montant égal à son revenu pour l'année provenant de toutes les entreprises que le travailleur exploite soit directement, soit à titre de membre d'une société de personnes lorsqu'il prend une part active dans les activités de celle-ci, moins toutes les pertes subies pendant l'année dans l'exploitation de ces entreprises. 2, record 43, French, - gains%20du%20travail%20autonome
Record 43, Spanish
Record 43, Textual support, Spanish
Record 44 - internal organization data 2009-09-14
Record 44, English
Record 44, Subject field(s)
- Offences and crimes
- Accounting
Record 44, Main entry term, English
- white-collar crime
1, record 44, English, white%2Dcollar%20crime
correct
Record 44, Abbreviations, English
Record 44, Synonyms, English
Record 44, Textual support, English
Record number: 44, Textual support number: 1 DEF
Crime committed by fraud or deceit, as distinguished from violent crime. 2, record 44, English, - white%2Dcollar%20crime
Record number: 44, Textual support number: 1 OBS
[This type of crime] takes place in the business world. It can range from embezzlement within a corporation and stock manipulation, to fraudulent bankruptcy, the use of forged documents to obtain credit or possession of property, tax evasion, and so-called computer crimes. 2, record 44, English, - white%2Dcollar%20crime
Record 44, Key term(s)
- white collar crime
Record 44, French
Record 44, Domaine(s)
- Infractions et crimes
- Comptabilité
Record 44, Main entry term, French
- crime en col blanc
1, record 44, French, crime%20en%20col%20blanc
correct, masculine noun
Record 44, Abbreviations, French
Record 44, Synonyms, French
- crime de col blanc 2, record 44, French, crime%20de%20col%20blanc
correct, masculine noun
Record 44, Textual support, French
Record number: 44, Textual support number: 1 DEF
Infraction subtile commise par des personnes que leur statut social éminent place a priori au-dessus de tout soupçon. 3, record 44, French, - crime%20en%20col%20blanc
Record number: 44, Textual support number: 1 CONT
La fraude à l'approvisionnement est l'un des crimes en col blanc les plus difficiles à prévenir, car elle fait généralement appel à une forme de collusion qui permet de contourner les procédés de contrôle habituels [...] 4, record 44, French, - crime%20en%20col%20blanc
Record 44, Key term(s)
- crime des cols blancs
Record 44, Spanish
Record 44, Campo(s) temático(s)
- Infracciones y crímenes
- Contabilidad
Record 44, Main entry term, Spanish
- delito de cuello blanco
1, record 44, Spanish, delito%20de%20cuello%20blanco
correct, masculine noun
Record 44, Abbreviations, Spanish
Record 44, Synonyms, Spanish
- crimen de cuello blanco 2, record 44, Spanish, crimen%20de%20cuello%20blanco
correct, see observation, masculine noun
Record 44, Textual support, Spanish
Record number: 44, Textual support number: 1 DEF
Crimen no violento de naturaleza económica, centrado en el abuso de confianza, la defraudación y la violación de normas económicas; por ejemplo, estafas, prácticas anticompetitivas, etc. 2, record 44, Spanish, - delito%20de%20cuello%20blanco
Record number: 44, Textual support number: 1 OBS
crimen de cuello blanco: No confundir con la expresión coloquial "delito de guante blanco", que hace una referencia más amplia y abarca delitos cometidos sin mancharse las manos, es decir, sin recurrir a la fuerza, la violencia o la intimidación. El objetivo de este delito puede ser la apropiación ilícita de obras de arte, documentos valiosos, entre otra clase de objetos. 3, record 44, Spanish, - delito%20de%20cuello%20blanco
Record 45 - internal organization data 2009-08-27
Record 45, English
Record 45, Subject field(s)
- Private-Sector Bodies and Committees
- Pulp and Paper
Record 45, Main entry term, English
- Bowater Pulp and Paper Canada Inc.
1, record 45, English, Bowater%20Pulp%20and%20Paper%20Canada%20Inc%2E
correct
Record 45, Abbreviations, English
Record 45, Synonyms, English
Record 45, Textual support, English
Record number: 45, Textual support number: 1 OBS
On January 1, 2002, it combined the operations of two of its wholly-owned subsidiaries, Bowater Pulp and Paper Canada Inc. and Bowater Canadian Forest Products Inc.(formerly Alliance Forest Products Inc.) in an amalgamation to achieve certain business and tax efficiencies. The combined company will be called "Bowater Canadian Forest Products Inc. " 2, record 45, English, - Bowater%20Pulp%20and%20Paper%20Canada%20Inc%2E
Record 45, French
Record 45, Domaine(s)
- Organismes et comités du secteur privé
- Pâtes et papier
Record 45, Main entry term, French
- Bowater Pâtes et papiers Canada Inc.
1, record 45, French, Bowater%20P%C3%A2tes%20et%20papiers%20Canada%20Inc%2E
correct
Record 45, Abbreviations, French
Record 45, Synonyms, French
Record 45, Textual support, French
Record number: 45, Textual support number: 1 OBS
Le 1er janvier 2002, les opérations de ces 2 filiales : Bowater Pâtes et papiers Canada Inc. et Bowater Produits forestiers du Canada Inc. (ancien nom : Produits forestiers Alliance Inc.) ont été fusionnés et ont porté le nom de «Bowater Produits forestiers du Canada Inc.». 2, record 45, French, - Bowater%20P%C3%A2tes%20et%20papiers%20Canada%20Inc%2E
Record 45, Spanish
Record 45, Textual support, Spanish
Record 46 - internal organization data 2009-08-27
Record 46, English
Record 46, Subject field(s)
- Private-Sector Bodies and Committees
- Pulp and Paper
- Wood Industries
Record 46, Main entry term, English
- Bowater Canadian Forest Products Inc
1, record 46, English, Bowater%20Canadian%20Forest%20Products%20Inc
correct, Quebec
Record 46, Abbreviations, English
Record 46, Synonyms, English
- Alliance Forest Products Inc. 1, record 46, English, Alliance%20Forest%20Products%20Inc%2E
former designation, correct, Quebec
Record 46, Textual support, English
Record number: 46, Textual support number: 1 OBS
On January 1, 2002, it combined the operations of two of its wholly-owned subsidiaries, Bowater Pulp and Paper Canada Inc. and Bowater Canadian Forest Products Inc.(formerly Alliance Forest Products Inc.) in an amalgamation to achieve certain business and tax efficiencies. The combined company will be called "Bowater Canadian Forest Products Inc. " 2, record 46, English, - Bowater%20Canadian%20Forest%20Products%20Inc
Record 46, French
Record 46, Domaine(s)
- Organismes et comités du secteur privé
- Pâtes et papier
- Industrie du bois
Record 46, Main entry term, French
- Bowater Produits forestiers du Canada Inc.
1, record 46, French, Bowater%20Produits%20forestiers%20du%20Canada%20Inc%2E
correct, Quebec
Record 46, Abbreviations, French
Record 46, Synonyms, French
- Produits forestiers Alliance Inc. 1, record 46, French, Produits%20forestiers%20Alliance%20Inc%2E
former designation, correct, Quebec
Record 46, Textual support, French
Record number: 46, Textual support number: 1 OBS
Le 1er janvier 2002, les opérations de ces 2 filiales : Bowater Pâtes et papiers Canada Inc. et Bowater Produits forestiers du Canada Inc. (ancien nom : Produits forestiers Alliance Inc.) ont été fusionnés et ont porté le nom de «Bowater Produits forestiers du Canada Inc.». 2, record 46, French, - Bowater%20Produits%20forestiers%20du%20Canada%20Inc%2E
Record 46, Spanish
Record 46, Textual support, Spanish
Record 47 - internal organization data 2009-06-09
Record 47, English
Record 47, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Taxation
Record 47, Main entry term, English
- Taxpayer Bill of Rights
1, record 47, English, Taxpayer%20Bill%20of%20Rights
correct
Record 47, Abbreviations, English
Record 47, Synonyms, English
Record 47, Textual support, English
Record number: 47, Textual support number: 1 OBS
The Taxpayer Bill of Rights is a set of fifteen rights confirming that the Canada Revenue Agency(CRA) will serve taxpayers with a high degree of accuracy, professionalism, courteousness and fairness. The Taxpayer Bill of Rights will make it easier for you to understand what you can expect in your dealings with us; that you will be treated fairly under clear and established rules, and that you can look forward to high standards of service in all your interactions with us. The Taxpayer Bill of Rights also includes the CRA Commitment to Small Business, a five-part statement through which the CRA undertakes to support the competitiveness of the Canadian business community by ensuring that interactions with the CRA are as effective and efficient as possible. These commitments complement the Government of Canada's pledge to create a competitive and dynamic business environment in which Canadian businesses will thrive. Taxpayer rights have been evolving since 1985 when the National Revenue Minister introduced a publication titled "Declaration of Taxpayer Rights. "Several factors such as new tax laws and the changing environment in which businesses and taxpayers operate were some of the catalysts behind these new expanded and enhanced taxpayer rights. 1, record 47, English, - Taxpayer%20Bill%20of%20Rights
Record 47, French
Record 47, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Fiscalité
Record 47, Main entry term, French
- Charte des droits du contribuable
1, record 47, French, Charte%20des%20droits%20du%20contribuable
correct, feminine noun
Record 47, Abbreviations, French
Record 47, Synonyms, French
Record 47, Textual support, French
Record number: 47, Textual support number: 1 OBS
La Charte des droits du contribuable est un ensemble de quinze droits qui confirment que l'Agence du revenu du Canada (ARC) servira les contribuables avec un degré élevé d'exactitude, de professionnalisme, de courtoisie et d'équité. La Charte des droits du contribuable facilitera votre compréhension de ce que vous pouvez vous attendre lorsque vous traitez avec nous, du fait que vous serez traité équitablement en vertu de règles établies et claires, et que vous pouvez espérer des normes élevées de service au cours de nos échanges. La Charte des droits du contribuable comprend aussi l'Engagement de l'ARC à l'égard des petites entreprises, un énoncé en cinq parties dans lequel l'ARC s'engage à soutenir la compétitivité de la collectivité des entreprises canadiennes en s'assurant que les échanges avec l'ARC sont aussi efficaces et efficients que possible. Ces engagements complètent la promesse du gouvernement du Canada de créer un environnement d'affaires compétitif et dynamique dans lequel les entreprises canadiennes prospéreront. Les droits du contribuable évoluent depuis 1985, date où le ministre du Revenu national, a présenté une publication intitulée « Déclaration des droits du contribuable ». Plusieurs facteurs, comme les nouvelles lois fiscales et l'évolution du contexte pour les entreprises et les contribuables, ont conduit à la mise en place de droits nouveaux ou améliorés du contribuable. 1, record 47, French, - Charte%20des%20droits%20du%20contribuable
Record 47, Spanish
Record 47, Textual support, Spanish
Record 48 - internal organization data 2009-05-11
Record 48, English
Record 48, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Trade
Record 48, Main entry term, English
- Global Commerce Strategy
1, record 48, English, Global%20Commerce%20Strategy
correct
Record 48, Abbreviations, English
- GCS 1, record 48, English, GCS
correct
Record 48, Synonyms, English
Record 48, Textual support, English
Record number: 48, Textual support number: 1 OBS
The Global Commerce Strategy(GCS) is the Government of Canada's plan for helping Canadian companies meet the demands of an increasingly complex and competitive global economy, and build even greater prosperity for the future. The GCS is part of Advantage Canada, the Government's national strategy for building fiscal, tax, education, infrastructure and entrepreneurial advantages at home. In Budget 2007, the GCS is founded on the notion that higher productivity and better access to North American and global markets will strengthen Canada's position as a destination and partner of choice for international business 1, record 48, English, - Global%20Commerce%20Strategy
Record 48, French
Record 48, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Commerce
Record 48, Main entry term, French
- Stratégie commerciale mondiale
1, record 48, French, Strat%C3%A9gie%20commerciale%20mondiale
correct, feminine noun
Record 48, Abbreviations, French
- SCM 1, record 48, French, SCM
correct, feminine noun
Record 48, Synonyms, French
Record 48, Textual support, French
Record number: 48, Textual support number: 1 OBS
La Stratégie commerciale mondiale (SCM) représente le plan élaboré par le gouvernement du Canada pour aider les entreprises canadiennes à répondre aux demandes d'une économie mondiale de plus en plus complexe et concurrentielle et à accroître la prospérité du pays dans l'avenir. La SCM s'inscrit dans le cadre d'Avantage Canada, une stratégie nationale du gouvernement visant à promouvoir les bénéfices retirés par les Canadiens dans les domaines de la fiscalité, des impôts, de l'éducation, de l'infrastructure et de l'entrepreneuriat. Dans le budget de 2007, la SCM est fondée sur la notion qu'une productivité accrue et un meilleur accès aux marchés nord-américains et mondiaux renforceront la position du Canada en tant que destination et partenaire de choix pour les sociétés internationales. 1, record 48, French, - Strat%C3%A9gie%20commerciale%20mondiale
Record 48, Spanish
Record 48, Textual support, Spanish
Record 49 - internal organization data 2009-03-06
Record 49, English
Record 49, Subject field(s)
- Corporate Structure
- Financial and Budgetary Management
- Commercial and Other Bodies (Law)
Record 49, Main entry term, English
- consultant
1, record 49, English, consultant
correct
Record 49, Abbreviations, English
Record 49, Synonyms, English
- consulting firm 2, record 49, English, consulting%20firm
correct
- consultant firm 3, record 49, English, consultant%20firm
correct
- consulting company 4, record 49, English, consulting%20company
correct
Record 49, Textual support, English
Record number: 49, Textual support number: 1 DEF
An organization for the purpose of recommending solutions to a problem. 1, record 49, English, - consultant
Record number: 49, Textual support number: 1 OBS
An... organization selling professional advice. 5, record 49, English, - consultant
Record number: 49, Textual support number: 1 CONT
An advertising, business, engineering, industrial, management, marketing, medical, mining, tax, consulting. 5, record 49, English, - consultant
Record 49, French
Record 49, Domaine(s)
- Structures de l'entreprise
- Gestion budgétaire et financière
- Organismes commerciaux ou non (Droit)
Record 49, Main entry term, French
- société d'experts-conseils
1, record 49, French, soci%C3%A9t%C3%A9%20d%27experts%2Dconseils
correct, feminine noun
Record 49, Abbreviations, French
Record 49, Synonyms, French
- société de conseils 2, record 49, French, soci%C3%A9t%C3%A9%20de%20conseils
correct, feminine noun
- entreprise d'experts-conseils 3, record 49, French, entreprise%20d%27experts%2Dconseils
correct, feminine noun
- maison d'experts-conseils 4, record 49, French, maison%20d%27experts%2Dconseils
correct, feminine noun
- cabinet d'experts-conseils 5, record 49, French, cabinet%20d%27experts%2Dconseils
correct, masculine noun
- cabinet de consultants 6, record 49, French, cabinet%20de%20consultants
correct, masculine noun
- cabinet-conseil 7, record 49, French, cabinet%2Dconseil
correct, masculine noun
- cabinet conseil 8, record 49, French, cabinet%20conseil
correct, masculine noun
- cabinet de conseil 9, record 49, French, cabinet%20de%20conseil
correct, masculine noun
Record 49, Textual support, French
Record number: 49, Textual support number: 1 DEF
Établissement privé qui fournit des services de consultation contre rémunération. 4, record 49, French, - soci%C3%A9t%C3%A9%20d%27experts%2Dconseils
Record 49, Spanish
Record 49, Campo(s) temático(s)
- Estructura de la empresa
- Gestión presupuestaria y financiera
- Organismos comerciales y otros (Derecho)
Record 49, Main entry term, Spanish
- empresa consultora
1, record 49, Spanish, empresa%20consultora
correct, feminine noun
Record 49, Abbreviations, Spanish
Record 49, Synonyms, Spanish
- empresa de consultoría 1, record 49, Spanish, empresa%20de%20consultor%C3%ADa
correct, feminine noun
- consultoría 1, record 49, Spanish, consultor%C3%ADa
correct, feminine noun
- firma consultora 2, record 49, Spanish, firma%20consultora
feminine noun
- firma de consultores 2, record 49, Spanish, firma%20de%20consultores
feminine noun
Record 49, Textual support, Spanish
Record number: 49, Textual support number: 1 DEF
Empresa de servicios profesionales con experiencia o conocimiento específico en un área que asesora a empresas, gobiernos y organizaciones en general. 1, record 49, Spanish, - empresa%20consultora
Record 50 - internal organization data 2009-01-08
Record 50, English
Record 50, Subject field(s)
- Taxation
Record 50, Main entry term, English
- corporate income tax
1, record 50, English, corporate%20income%20tax
correct
Record 50, Abbreviations, English
Record 50, Synonyms, English
- corporation income tax 2, record 50, English, corporation%20income%20tax
correct
- corporation tax 3, record 50, English, corporation%20tax
correct
- corporate tax 4, record 50, English, corporate%20tax
correct
Record 50, Textual support, English
Record number: 50, Textual support number: 1 DEF
Tax levied on the income of a corporation after business expenses and other permitted deductions. 5, record 50, English, - corporate%20income%20tax
Record number: 50, 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, record 50, English, - corporate%20income%20tax
Record 50, French
Record 50, Domaine(s)
- Fiscalité
Record 50, Main entry term, French
- impôt sur les bénéfices
1, record 50, French, imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
correct, masculine noun, Canada, France
Record 50, Abbreviations, French
Record 50, Synonyms, French
- impôt des sociétés 2, record 50, French, imp%C3%B4t%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Belgium, Canada
- impôt sur les sociétés 3, record 50, French, imp%C3%B4t%20sur%20les%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada, France
- IS 4, record 50, French, IS
correct, masculine noun, Canada, France
- IS 4, record 50, French, IS
- impôt sur le revenu des sociétés 5, record 50, French, imp%C3%B4t%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada
- impôt sur le revenu 6, record 50, French, imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
- impôt sur le revenu des corporations 7, record 50, French, imp%C3%B4t%20sur%20le%20revenu%20des%20corporations
masculine noun, obsolete
Record 50, Textual support, French
Record number: 50, Textual support number: 1 DEF
Impôt qui frappe les bénéfices des sociétés de capitaux. 6, record 50, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 50, 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, record 50, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 50, 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, record 50, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record 50, Spanish
Record 50, Campo(s) temático(s)
- Sistema tributario
Record 50, Main entry term, Spanish
- impuesto sobre los beneficios de las sociedades
1, record 50, Spanish, impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
correct, masculine noun
Record 50, Abbreviations, Spanish
Record 50, Synonyms, Spanish
- impuesto sobre las sociedades 2, record 50, Spanish, impuesto%20sobre%20las%20sociedades
correct, masculine noun
- impuesto de sociedades 3, record 50, Spanish, impuesto%20de%20sociedades
correct, masculine noun
Record 50, Textual support, Spanish
Record number: 50, Textual support number: 1 DEF
Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ... 4, record 50, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
Record 51 - internal organization data 2008-10-28
Record 51, English
Record 51, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Taxation
Record 51, Main entry term, English
- Benefit Programs and Other Services
1, record 51, English, Benefit%20Programs%20and%20Other%20Services
correct
Record 51, Abbreviations, English
Record 51, Synonyms, English
Record 51, Textual support, English
Record number: 51, Textual support number: 1 OBS
The Benefit Programs and Other Services business line delivers income-based benefits, credits and other services that contribute directly to the economic and social well-being of Canadians. Through this business line, we administer four federal programs : the Canada Child Tax Benefit(CCTB), the Goods and Services Tax/Harmonized Sales Tax(GST/HST) credit, Children's Special Allowances(CSA), and the Disability Tax Credit(DTC). 1, record 51, English, - Benefit%20Programs%20and%20Other%20Services
Record 51, French
Record 51, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Fiscalité
Record 51, Main entry term, French
- Programmes de prestations et autres services
1, record 51, French, Programmes%20de%20prestations%20et%20autres%20services
correct, masculine noun
Record 51, Abbreviations, French
Record 51, Synonyms, French
Record 51, Textual support, French
Record number: 51, Textual support number: 1 OBS
Le secteur d'activité des Programmes de prestations et autres services verse des prestations axées sur le revenu, accorde des crédits et fournit d'autres services fondés sur le revenu qui contribuent directement au bien-être économique et social des Canadiens. Par l'intermédiaire de ce secteur d'activité, nous administrons quatre programmes fédéraux : la Prestation fiscale canadienne pour enfants (PFCE), le crédit pour la taxe sur les produits et services/taxe de vente harmonisée (TPS/TVH), les Allocations spéciales pour enfants (ASE) et le crédit d'impôt pour personnes handicapées (CIPH). 1, record 51, French, - Programmes%20de%20prestations%20et%20autres%20services
Record 51, Spanish
Record 51, Textual support, Spanish
Record 52 - internal organization data 2008-09-04
Record 52, English
Record 52, Subject field(s)
- Taxation
- Taxation Law
Record 52, Main entry term, English
- direct tax
1, record 52, English, direct%20tax
correct
Record 52, Abbreviations, English
Record 52, Synonyms, English
Record 52, Textual support, English
Record number: 52, Textual support number: 1 DEF
Tax that [is] payable in accordance with income in relation to the principle of spending capacity, in a proportional and progressive manner. Income can refer to individuals as well as companies. 2, record 52, English, - direct%20tax
Record number: 52, Textual support number: 1 CONT
Direct taxation is imposed immediately on the person or body who is intended to pay it, i.e. the burden of the tax cannot be shifted. Direct taxes are levied upon income and capital. 3, record 52, English, - direct%20tax
Record number: 52, Textual support number: 2 CONT
Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes. 4, record 52, English, - direct%20tax
Record number: 52, Textual support number: 1 OBS
Compare to "indirect tax". 5, record 52, English, - direct%20tax
Record number: 52, Textual support number: 2 OBS
direct tax : term and definition reproduced from the Capital Business Dictionary with the permission of LID Editorial Empresarial. 6, record 52, English, - direct%20tax
Record number: 52, Textual support number: 3 OBS
Term usually in plural. 7, record 52, English, - direct%20tax
Record 52, French
Record 52, Domaine(s)
- Fiscalité
- Droit fiscal
Record 52, Main entry term, French
- impôt direct
1, record 52, French, imp%C3%B4t%20direct
correct, masculine noun
Record 52, Abbreviations, French
Record 52, Synonyms, French
Record 52, Textual support, French
Record number: 52, Textual support number: 1 DEF
Impôt assis sur la matière imposable elle-même. 2, record 52, French, - imp%C3%B4t%20direct
Record number: 52, Textual support number: 1 CONT
En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects. 3, record 52, French, - imp%C3%B4t%20direct
Record number: 52, Textual support number: 1 OBS
Les principaux impôts directs sont les impôts fonciers, les impôts sur le revenu des particuliers et les impôts sur les bénéfices des sociétés. 2, record 52, French, - imp%C3%B4t%20direct
Record number: 52, Textual support number: 2 OBS
Le terme est habituellement utilisé au pluriel. 2, record 52, French, - imp%C3%B4t%20direct
Record 52, Spanish
Record 52, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 52, Main entry term, Spanish
- impuesto directo
1, record 52, Spanish, impuesto%20directo
correct, masculine noun
Record 52, Abbreviations, Spanish
Record 52, Synonyms, Spanish
Record 52, Textual support, Spanish
Record number: 52, Textual support number: 1 DEF
Impuestos que gravan la renta en función del principio de capacidad de pago, de forma proporcional o progresiva. La renta es tanto de las personas físicas como de las jurídicas. 2, record 52, Spanish, - impuesto%20directo
Record number: 52, Textual support number: 1 CONT
Los impuestos directos son aquellos que gravan las manifestaciones inmediatas de la capacidad contributiva, es decir, la renta y el patrimonio ... 3, record 52, Spanish, - impuesto%20directo
Record number: 52, Textual support number: 1 OBS
impuesto directo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 52, Spanish, - impuesto%20directo
Record 53 - internal organization data 2008-07-25
Record 53, English
Record 53, Subject field(s)
- Foreign Trade
- National and International Economics
- Taxation
Record 53, Main entry term, English
- reverse charge
1, record 53, English, reverse%20charge
correct
Record 53, Abbreviations, English
Record 53, Synonyms, English
Record 53, Textual support, English
Record number: 53, Textual support number: 1 CONT
Many countries with a value-added tax(VAT) or a goods and services tax(GST) apply a reverse-charge mechanism to certain business-to-business transactions. This type of mechanism requires the importing business to self-assess VAT or GST on imported services or intangible property where the importing business provides exempt supplies to domestic consumers. 2, record 53, English, - reverse%20charge
Record 53, French
Record 53, Domaine(s)
- Commerce extérieur
- Économie nationale et internationale
- Fiscalité
Record 53, Main entry term, French
- taxe au preneur
1, record 53, French, taxe%20au%20preneur
correct, feminine noun
Record 53, Abbreviations, French
Record 53, Synonyms, French
Record 53, Textual support, French
Record number: 53, Textual support number: 1 DEF
TVA [taxe de vente ajoutée] mise à la charge du bénéficiaire d'une prestation de services, ou de l'acquéreur d'un bien (régime intra-communautaire), par dérogation au principe selon lequel le redevable au Trésor de la TVA est le prestataire ou le vendeur. 1, record 53, French, - taxe%20au%20preneur
Record 53, Spanish
Record 53, Textual support, Spanish
Record 54 - internal organization data 2008-06-26
Record 54, English
Record 54, Subject field(s)
- Taxation
Record 54, Main entry term, English
- tax liability
1, record 54, English, tax%20liability
correct
Record 54, Abbreviations, English
Record 54, Synonyms, English
Record 54, Textual support, English
Record number: 54, Textual support number: 1 DEF
Amount obtained when applying tax rate to the taxable base. Tax relief is deducted from this amount to leave the tax liability. 2, record 54, English, - tax%20liability
Record number: 54, Textual support number: 1 CONT
Dollar Value of tax debt. 3, record 54, English, - tax%20liability
Record number: 54, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 4, record 54, English, - tax%20liability
Record number: 54, Textual support number: 2 OBS
tax liability : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 54, English, - tax%20liability
Record 54, Key term(s)
- tax charge
Record 54, French
Record 54, Domaine(s)
- Fiscalité
Record 54, Main entry term, French
- dette fiscale
1, record 54, French, dette%20fiscale
correct, feminine noun
Record 54, Abbreviations, French
Record 54, Synonyms, French
- dette d'impôt 2, record 54, French, dette%20d%27imp%C3%B4t
correct, feminine noun
- obligation fiscale 3, record 54, French, obligation%20fiscale
correct, feminine noun
- impôts à payer 4, record 54, French, imp%C3%B4ts%20%C3%A0%20payer
correct, masculine noun
Record 54, Textual support, French
Record number: 54, Textual support number: 1 DEF
Somme obtenue après avoir appliqué le taux d'imposition à l'assiette. On déduit les dégrèvements de ce montant pour calculer le montant de l'impôt. 5, record 54, French, - dette%20fiscale
Record number: 54, Textual support number: 1 CONT
Valeur en dollars de la dette fiscale. 6, record 54, French, - dette%20fiscale
Record number: 54, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 7, record 54, French, - dette%20fiscale
Record number: 54, Textual support number: 2 OBS
Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial. 8, record 54, French, - dette%20fiscale
Record 54, Spanish
Record 54, Campo(s) temático(s)
- Sistema tributario
Record 54, Main entry term, Spanish
- cuota tributaria
1, record 54, Spanish, cuota%20tributaria
correct, feminine noun
Record 54, Abbreviations, Spanish
Record 54, Synonyms, Spanish
Record 54, Textual support, Spanish
Record number: 54, Textual support number: 1 DEF
Cantidad obtenida al aplicar a la base imponible el tipo impositivo. De la cuota se deducen las desgravaciones para calcular la deuda tributaria. 1, record 54, Spanish, - cuota%20tributaria
Record number: 54, Textual support number: 1 OBS
cuota tributaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 54, Spanish, - cuota%20tributaria
Record 55 - internal organization data 2008-03-26
Record 55, English
Record 55, Subject field(s)
- Taxation
Record 55, Main entry term, English
- GST/HST account
1, record 55, English, GST%2FHST%20account
correct
Record 55, Abbreviations, English
Record 55, Synonyms, English
Record 55, Textual support, English
Record number: 55, Textual support number: 1 CONT
If your business is in the province of Quebec and you wish to register for GST/HST [goods and services/harmonized sales tax]... 2, record 55, English, - GST%2FHST%20account
Record number: 55, Textual support number: 1 OBS
GST/HST: goods and services/harmonized sales tax. 2, record 55, English, - GST%2FHST%20account
Record 55, Key term(s)
- goods and services tax/harmonized sales tax account
Record 55, French
Record 55, Domaine(s)
- Fiscalité
Record 55, Main entry term, French
- compte de TPS/TVH
1, record 55, French, compte%20de%20TPS%2FTVH
correct, masculine noun
Record 55, Abbreviations, French
Record 55, Synonyms, French
Record 55, Textual support, French
Record number: 55, Textual support number: 1 CONT
Si votre entreprise est située au Québec et que vous demandez un compte de TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée [...] 2, record 55, French, - compte%20de%20TPS%2FTVH
Record number: 55, Textual support number: 1 OBS
TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée. 2, record 55, French, - compte%20de%20TPS%2FTVH
Record 55, Key term(s)
- compte de la taxe sur les produits et services / taxe de vente harmonisée
Record 55, Spanish
Record 55, Textual support, Spanish
Record 56 - internal organization data 2008-03-26
Record 56, English
Record 56, Subject field(s)
- Taxation
- Finance
Record 56, Main entry term, English
- electronic payment of taxes
1, record 56, English, electronic%20payment%20of%20taxes
correct
Record 56, Abbreviations, English
Record 56, Synonyms, English
Record 56, Textual support, English
Record number: 56, Textual support number: 1 CONT
To reduce the compliance burden on businesses and make them more competitive, the CRA [Canada Revenue Agency] has introduced over the past five years a number of services, including Business Registration On-line, Corporate Internet Filing, electronic payment of taxes through financial institutions, business call centres, dedicated Web portals for business and tax practitioners, and account managers for large businesses. 1, record 56, English, - electronic%20payment%20of%20taxes
Record 56, French
Record 56, Domaine(s)
- Fiscalité
- Finances
Record 56, Main entry term, French
- paiement électronique des impôts
1, record 56, French, paiement%20%C3%A9lectronique%20des%20imp%C3%B4ts
correct, masculine noun
Record 56, Abbreviations, French
Record 56, Synonyms, French
Record 56, Textual support, French
Record number: 56, Textual support number: 1 CONT
Afin de réduire le fardeau des entreprises en matière d'observation et d'accroître leur capacité de concurrence, l'ARC [Agence du revenu du Canada] a lancé, au cours des cinq dernières années, un certain nombre de services, incluant l'Inscription en direct des entreprises, la Transmission par Internet des déclarations des sociétés, le paiement électronique des impôts auprès des institutions financières, les centres d'appels pour entreprises, des portails Web désignés pour les entreprises et les fiscalistes, et des gestionnaires de comptes pour les grandes entreprises. 1, record 56, French, - paiement%20%C3%A9lectronique%20des%20imp%C3%B4ts
Record 56, Spanish
Record 56, Textual support, Spanish
Record 57 - internal organization data 2008-03-13
Record 57, English
Record 57, Subject field(s)
- Taxation
Record 57, Main entry term, English
- joint business registration
1, record 57, English, joint%20business%20registration
correct
Record 57, Abbreviations, English
Record 57, Synonyms, English
Record 57, Textual support, English
Record number: 57, Textual support number: 1 CONT
[The Canada Revenue Agency] has partnerships with six provinces to enable joint business registration. The CRA [Canada Revenue Agency] administers 17 provincial and territorial child tax benefit and credit programs. 1, record 57, English, - joint%20business%20registration
Record 57, French
Record 57, Domaine(s)
- Fiscalité
Record 57, Main entry term, French
- inscription conjointe des entreprises
1, record 57, French, inscription%20conjointe%20des%20entreprises
correct, feminine noun
Record 57, Abbreviations, French
Record 57, Synonyms, French
Record 57, Textual support, French
Record number: 57, Textual support number: 1 CONT
[L'Agence du revenu du Canada] a des partenariats avec six provinces dans le but de faciliter l'inscription conjointe des entreprises. L'ARC [Agence du revenu du Canada] administre 17 programmes provinciaux et territoriaux de crédits d'impôt et de prestations. 1, record 57, French, - inscription%20conjointe%20des%20entreprises
Record 57, Spanish
Record 57, Textual support, Spanish
Record 58 - internal organization data 2008-03-04
Record 58, English
Record 58, Subject field(s)
- Translation (General)
Record 58, Main entry term, English
- provide feedback
1, record 58, English, provide%20feedback
correct
Record 58, Abbreviations, English
Record 58, Synonyms, English
Record 58, Textual support, English
Record number: 58, Textual support number: 1 CONT
In 1996-97, [Revenue Canada] established a Compliance Advisory Committee comprised of representatives from the tax practitioner, and academic and business communities to provide advice on ways to enhance voluntary compliance, discuss emerging issues and to provide feedback on compliance strategies. 2, record 58, English, - provide%20feedback
Record 58, French
Record 58, Domaine(s)
- Traduction (Généralités)
Record 58, Main entry term, French
- donner de la rétroaction
1, record 58, French, donner%20de%20la%20r%C3%A9troaction
correct
Record 58, Abbreviations, French
Record 58, Synonyms, French
- fournir une rétroaction 2, record 58, French, fournir%20une%20r%C3%A9troaction
correct
Record 58, Textual support, French
Record number: 58, Textual support number: 1 CONT
En 1996-1997, [Revenu Canada] a mis sur pied un Comité consultatif de l'observation constitué de praticiens fiscaux, d'universitaires et de représentants du milieu des affaires afin de dispenser des conseils sur la manière d'améliorer l'observation volontaire, de discuter des nouveaux problèmes et de fournir une rétroaction sur les stratégies d'observation. 2, record 58, French, - donner%20de%20la%20r%C3%A9troaction
Record 58, Spanish
Record 58, Textual support, Spanish
Record 59 - internal organization data 2008-02-18
Record 59, English
Record 59, Subject field(s)
- Taxation
Record 59, Main entry term, English
- expenditure tax
1, record 59, English, expenditure%20tax
correct
Record 59, Abbreviations, English
Record 59, Synonyms, English
Record 59, Textual support, English
Record number: 59, Textual support number: 1 DEF
Tax applied to that part of income not saved or invested, savings and investments being tax deductible. The idea was put forward by Lord Kaldor who considered it to be fairer than income tax. 1, record 59, English, - expenditure%20tax
Record number: 59, Textual support number: 1 OBS
expenditure tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 59, English, - expenditure%20tax
Record 59, French
Record 59, Domaine(s)
- Fiscalité
Record 59, Main entry term, French
- impôt sur les dépenses
1, record 59, French, imp%C3%B4t%20sur%20les%20d%C3%A9penses
masculine noun
Record 59, Abbreviations, French
Record 59, Synonyms, French
- impôt sur la dépense 2, record 59, French, imp%C3%B4t%20sur%20la%20d%C3%A9pense
masculine noun
Record 59, Textual support, French
Record number: 59, Textual support number: 1 DEF
Impôt qui grève la part du revenu qui n'est pas épargnée ou investie. L'épargne et l'investissement sont totalement déduits de l'assiette. Il a été appuyé par Kaldor qui le considérait plus juste que l'impôt sur le revenu. 2, record 59, French, - imp%C3%B4t%20sur%20les%20d%C3%A9penses
Record number: 59, Textual support number: 1 OBS
impôt sur la dépense : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 59, French, - imp%C3%B4t%20sur%20les%20d%C3%A9penses
Record 59, Spanish
Record 59, Campo(s) temático(s)
- Sistema tributario
Record 59, Main entry term, Spanish
- impuesto sobre el gasto
1, record 59, Spanish, impuesto%20sobre%20el%20gasto
correct, masculine noun
Record 59, Abbreviations, Spanish
Record 59, Synonyms, Spanish
Record 59, Textual support, Spanish
Record number: 59, Textual support number: 1 DEF
Impuesto que grava la parte de renta no ahorrada ni invertida. El ahorro y la inversión se deducen totalmente de la base imponible. Ha sido patrocinado por Kaldor, que lo considera más justo que el impuesto sobre rentas. 1, record 59, Spanish, - impuesto%20sobre%20el%20gasto
Record number: 59, Textual support number: 1 OBS
impuesto sobre el gasto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 59, Spanish, - impuesto%20sobre%20el%20gasto
Record 60 - internal organization data 2007-12-06
Record 60, English
Record 60, Subject field(s)
- Taxation
Record 60, Main entry term, English
- business limit
1, record 60, English, business%20limit
correct
Record 60, Abbreviations, English
Record 60, Synonyms, English
- small business limit 2, record 60, English, small%20business%20limit
Record 60, Textual support, English
Record number: 60, Textual support number: 1 CONT
In order to provide additional tax relief to small businesses, Budget 2006 proposes that the annual amount of active business income eligible for the reduced tax rate-generally referred to as the "small business limit"-be increased as of January 1, 2007 to $ 400, 000. 2, record 60, English, - business%20limit
Record number: 60, Textual support number: 1 OBS
See Income Tax Act, S. 125(2). 3, record 60, English, - business%20limit
Record number: 60, Textual support number: 2 OBS
The term "total business limit" is no longer used in the Act. 3, record 60, English, - business%20limit
Record 60, French
Record 60, Domaine(s)
- Fiscalité
Record 60, Main entry term, French
- plafond des affaires
1, record 60, French, plafond%20des%20affaires
correct, masculine noun
Record 60, Abbreviations, French
Record 60, Synonyms, French
Record 60, Textual support, French
Record number: 60, Textual support number: 1 DEF
Limite annuelle, aux fins du calcul de la déduction accordée aux petites entreprises, du revenu imposable d'une entreprise exploitée activement. 2, record 60, French, - plafond%20des%20affaires
Record number: 60, Textual support number: 1 OBS
Voir la Loi de l'impôt sur le revenu, art. 125(2). Le terme «plafond global des affaires» n'est plus utilisé dans la Loi. 3, record 60, French, - plafond%20des%20affaires
Record 60, Spanish
Record 60, Textual support, Spanish
Record 61 - internal organization data 2007-11-26
Record 61, English
Record 61, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 61, Main entry term, English
- tax information exchange agreement
1, record 61, English, tax%20information%20exchange%20agreement
correct
Record 61, Abbreviations, English
- TIEA 1, record 61, English, TIEA
correct
Record 61, Synonyms, English
Record 61, Textual support, English
Record number: 61, 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 61, English, - tax%20information%20exchange%20agreement
Record 61, French
Record 61, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 61, Main entry term, French
- accord d'échange de renseignements à des fins fiscales
1, record 61, French, accord%20d%27%C3%A9change%20de%20renseignements%20%C3%A0%20des%20fins%20fiscales
correct, masculine noun
Record 61, Abbreviations, French
- AERF 1, record 61, French, AERF
correct, masculine noun
Record 61, Synonyms, French
Record 61, Textual support, French
Record number: 61, 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 61, French, - accord%20d%27%C3%A9change%20de%20renseignements%20%C3%A0%20des%20fins%20fiscales
Record 61, Spanish
Record 61, Textual support, Spanish
Record 62 - internal organization data 2007-11-07
Record 62, English
Record 62, Subject field(s)
- Taxation
Record 62, Main entry term, English
- attendant care deduction
1, record 62, English, attendant%20care%20deduction
correct
Record 62, Abbreviations, English
Record 62, Synonyms, English
Record 62, Textual support, English
Record number: 62, Textual support number: 1 CONT
The attendant care expense deduction is available to individuals who are entitled to claim the disability tax credit and who have incurred expenses for personal care that are necessary to enable them to work. 2, record 62, English, - attendant%20care%20deduction
Record number: 62, Textual support number: 1 OBS
This deduction recognizes the costs incurred by taxpayers eligible for the disability tax credit who require attendant care in order to earn business or employment income or to attend school. 3, record 62, English, - attendant%20care%20deduction
Record number: 62, Textual support number: 1 PHR
Attendant care expenses deduction. 4, record 62, English, - attendant%20care%20deduction
Record 62, French
Record 62, Domaine(s)
- Fiscalité
Record 62, Main entry term, French
- déduction pour frais de préposé aux soins
1, record 62, French, d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins
correct, feminine noun
Record 62, Abbreviations, French
Record 62, Synonyms, French
- déduction pour frais de soins auxiliaires 2, record 62, French, d%C3%A9duction%20pour%20frais%20de%20soins%20auxiliaires
correct, feminine noun
Record 62, Textual support, French
Record number: 62, Textual support number: 1 CONT
La déduction pour frais de préposé aux soins est accordée aux particuliers qui ont droit au crédit d'impôt pour personnes handicapées et qui ont engagé des dépenses pour obtenir les soins personnels nécessaires afin de pouvoir travailler. 3, record 62, French, - d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins
Record number: 62, Textual support number: 1 OBS
Cette déduction permet de tenir compte des coûts engagés pour les contribuables admissibles au crédit d'impôt pour personnes handicapées qui ont besoin des soins d'un préposé pour tirer un revenu d'une entreprise ou d'un emploi ou encore fréquenter un établissement scolaire. 4, record 62, French, - d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins
Record 62, Spanish
Record 62, Textual support, Spanish
Record 63 - internal organization data 2007-10-24
Record 63, English
Record 63, Subject field(s)
- Finance
- Social Security and Employment Insurance
- Taxation
Record 63, Main entry term, English
- remittance
1, record 63, English, remittance
correct
Record 63, Abbreviations, English
Record 63, Synonyms, English
Record 63, Textual support, English
Record number: 63, Textual support number: 1 DEF
A payment of Canada Pension Plan or Québec Pension Plan, employment insurance, income tax, or goods and services tax that is paid... through a financial institution, or that a business or individual sends directly... 2, record 63, English, - remittance
Record 63, French
Record 63, Domaine(s)
- Finances
- Sécurité sociale et assurance-emploi
- Fiscalité
Record 63, Main entry term, French
- versement
1, record 63, French, versement
correct, masculine noun
Record 63, Abbreviations, French
Record 63, Synonyms, French
Record 63, Textual support, French
Record number: 63, Textual support number: 1 DEF
Paiement de cotisations au Régime de pensions du Canada ou au Régime de rentes du Québec, de cotisations d'assurance-emploi, d'impôt sur le revenu et de taxe sur les produits et services/taxe de vente harmonisée qui est [fait] par l'entremise d'une institution financière, ou qu'une entreprise ou un particulier [...] envoie directement. 2, record 63, French, - versement
Record 63, Spanish
Record 63, Textual support, Spanish
Record 64 - internal organization data 2007-09-24
Record 64, English
Record 64, Subject field(s)
- Financial and Budgetary Management
- Corporate Economics
- Taxation
Record 64, Main entry term, English
- business expense
1, record 64, English, business%20expense
correct
Record 64, Abbreviations, English
Record 64, Synonyms, English
Record 64, Textual support, English
Record number: 64, Textual support number: 1 DEF
A cost you incur for the sole purpose of earning business income. 2, record 64, English, - business%20expense
Record number: 64, Textual support number: 1 CONT
Business expenses can be deducted for tax purposes. Personal, living, or other expenses not related to the business cannot be deducted for tax purposes. 2, record 64, English, - business%20expense
Record number: 64, Textual support number: 1 OBS
business expense: term usually used in the plural. 3, record 64, English, - business%20expense
Record 64, Key term(s)
- business expenses
Record 64, French
Record 64, Domaine(s)
- Gestion budgétaire et financière
- Économie de l'entreprise
- Fiscalité
Record 64, Main entry term, French
- dépense d'entreprise
1, record 64, French, d%C3%A9pense%20d%27entreprise
correct, feminine noun
Record 64, Abbreviations, French
Record 64, Synonyms, French
Record 64, Textual support, French
Record number: 64, Textual support number: 1 DEF
Coûts qui sont raisonnables selon le genre d'entreprise, et qui sont engagés dans le but de gagner un revenu. 2, record 64, French, - d%C3%A9pense%20d%27entreprise
Record number: 64, Textual support number: 1 CONT
Les dépenses d'entreprise peuvent être déduites aux fins de l'impôt [...] les dépenses personnelles, les frais de subsistance ou d'autres dépenses non liées à l'exploitation de l'entreprise - ne peuvent pas être déduites. 2, record 64, French, - d%C3%A9pense%20d%27entreprise
Record number: 64, Textual support number: 1 OBS
dépense d'entreprise : terme habituellement utilisé au pluriel. 3, record 64, French, - d%C3%A9pense%20d%27entreprise
Record 64, Key term(s)
- dépenses d'entreprise
Record 64, Spanish
Record 64, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Economía empresarial
- Sistema tributario
Record 64, Main entry term, Spanish
- gasto de explotación
1, record 64, Spanish, gasto%20de%20explotaci%C3%B3n
masculine noun
Record 64, Abbreviations, Spanish
Record 64, Synonyms, Spanish
Record 64, Textual support, Spanish
Record number: 64, Textual support number: 1 OBS
gasto de explotación: término que normalmente se utiliza en el plural. 2, record 64, Spanish, - gasto%20de%20explotaci%C3%B3n
Record 64, Key term(s)
- gastos de explotación
Record 65 - internal organization data 2007-08-24
Record 65, English
Record 65, Subject field(s)
- Taxation
Record 65, Main entry term, English
- general capital tax
1, record 65, English, general%20capital%20tax
correct
Record 65, Abbreviations, English
Record 65, Synonyms, English
Record 65, Textual support, English
Record number: 65, Textual support number: 1 CONT
Capital taxes must be paid regardless of whether a corporation is profitable. This adds directly to the cost of doing business in Canada and is why Canada's New Government acted in 2006 to accelerate the elimination of its general capital tax. 1, record 65, English, - general%20capital%20tax
Record 65, French
Record 65, Domaine(s)
- Fiscalité
Record 65, Main entry term, French
- impôt général sur le capital
1, record 65, French, imp%C3%B4t%20g%C3%A9n%C3%A9ral%20sur%20le%20capital
correct, masculine noun
Record 65, Abbreviations, French
Record 65, Synonyms, French
Record 65, Textual support, French
Record number: 65, Textual support number: 1 CONT
Qu'elle soit rentable ou non, une entreprise doit payer ses impôts sur le capital. Cette obligation s'ajoute directement à ce qu'il en coûte pour faire des affaires au Canada, et c'est la raison pour laquelle le nouveau gouvernement du Canada a adopté en 2006 des mesures visant à accélérer l'élimination au niveau fédéral de l'impôt général sur le capital. 1, record 65, French, - imp%C3%B4t%20g%C3%A9n%C3%A9ral%20sur%20le%20capital
Record 65, Spanish
Record 65, Textual support, Spanish
Record 66 - internal organization data 2007-08-06
Record 66, English
Record 66, Subject field(s)
- Taxation
Record 66, Main entry term, English
- exempt surplus rule 1, record 66, English, exempt%20surplus%20rule
Record 66, Abbreviations, English
Record 66, Synonyms, English
Record 66, Textual support, English
Record number: 66, Textual support number: 1 CONT
Although its mismatch with interest deductibility has been a long-standing problem, the "exempt surplus" rule in itself is a key competitive advantage of the Canadian tax system. The rule allows a Canadian company to earn business income through a foreign affiliate in any tax-treaty country, and bring that income back to Canada, with no Canadian tax. 1, record 66, English, - exempt%20surplus%20rule
Record 66, French
Record 66, Domaine(s)
- Fiscalité
Record 66, Main entry term, French
- règle du surplus exonéré
1, record 66, French, r%C3%A8gle%20du%20surplus%20exon%C3%A9r%C3%A9
feminine noun
Record 66, Abbreviations, French
Record 66, Synonyms, French
Record 66, Textual support, French
Record number: 66, Textual support number: 1 CONT
Bien que la discordance concernant la déductibilité des intérêts constitue un problème de longue date, la règle du «surplus exonéré» représente en fait un avantage concurrentiel clé du régime fiscal canadien. Elle permet à une société canadienne de gagner un revenu d'entreprise par l'intermédiaire d'une société étrangère affiliée située dans un pays avec lequel le Canada a signé une convention fiscale, et de rapatrier ce revenu au Canada sans payer l'impôt canadien. 1, record 66, French, - r%C3%A8gle%20du%20surplus%20exon%C3%A9r%C3%A9
Record 66, Spanish
Record 66, Textual support, Spanish
Record 67 - internal organization data 2007-07-16
Record 67, English
Record 67, Subject field(s)
- Taxation
Record 67, Main entry term, English
- tax payable
1, record 67, English, tax%20payable
correct
Record 67, Abbreviations, English
Record 67, Synonyms, English
Record 67, Textual support, English
Record number: 67, Textual support number: 1 DEF
Quantity that is obtained from subtracting tax deductible items and allowances from tax liabilities. It is the figure that the taxpayer owes to the Treasury or internal revenue service, including retained tax payments on account. 2, record 67, English, - tax%20payable
Record number: 67, Textual support number: 1 OBS
Source: Income Tax Act, S. 248(2). Term (field) also found in the federal T1 tax return and in the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 3, record 67, English, - tax%20payable
Record number: 67, Textual support number: 2 OBS
tax payable : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 67, English, - tax%20payable
Record 67, Key term(s)
- tax debt
Record 67, French
Record 67, Domaine(s)
- Fiscalité
Record 67, Main entry term, French
- impôt à payer
1, record 67, French, imp%C3%B4t%20%C3%A0%20payer
correct, masculine noun
Record 67, Abbreviations, French
Record 67, Synonyms, French
- impôt exigible 2, record 67, French, imp%C3%B4t%20exigible
correct, masculine noun
- impôt dû 3, record 67, French, imp%C3%B4t%20d%C3%BB
correct, masculine noun
Record 67, Textual support, French
Record number: 67, Textual support number: 1 DEF
Somme obtenue en déduisant de l'impôt les dégrèvements fiscaux et les déductions permises. Il s'agit du montant que le contribuable doit au Trésor. 4, record 67, French, - imp%C3%B4t%20%C3%A0%20payer
Record number: 67, Textual support number: 1 OBS
impôt à payer, impôt exigible, impôt dû : Source - Loi de l'impôt sur le revenu, art. 248(2). 5, record 67, French, - imp%C3%B4t%20%C3%A0%20payer
Record 67, Key term(s)
- impôt payable
- montant de l'impôt à payer
Record 67, Spanish
Record 67, Campo(s) temático(s)
- Sistema tributario
Record 67, Main entry term, Spanish
- deuda tributaria
1, record 67, Spanish, deuda%20tributaria
correct, feminine noun
Record 67, Abbreviations, Spanish
Record 67, Synonyms, Spanish
Record 67, Textual support, Spanish
Record number: 67, Textual support number: 1 DEF
Cantidad que se obtiene de deducir de la cuota tributaria las desgravaciones fiscales y deducciones de la cuota. Es la cifra que el sujeto pasivo debe a la Hacienda Pública, incluyendo los impuestos retenidos pagados a cuenta. 1, record 67, Spanish, - deuda%20tributaria
Record number: 67, Textual support number: 1 OBS
deuda tributaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 67, Spanish, - deuda%20tributaria
Record 68 - internal organization data 2007-05-15
Record 68, English
Record 68, Subject field(s)
- Taxation
Record 68, Main entry term, English
- input tax credit
1, record 68, English, input%20tax%20credit
correct
Record 68, Abbreviations, English
- ITC 1, record 68, English, ITC
correct
Record 68, Synonyms, English
- GST input tax credit 2, record 68, English, GST%20input%20tax%20credit
correct
Record 68, Textual support, English
Record number: 68, Textual support number: 1 DEF
Employers may claim for the GST [goods and services tax] they have paid on the goods and services related to their respective business operation. 3, record 68, English, - input%20tax%20credit
Record number: 68, Textual support number: 1 PHR
Claim input tax credit. 4, record 68, English, - input%20tax%20credit
Record 68, French
Record 68, Domaine(s)
- Fiscalité
Record 68, Main entry term, French
- crédit de taxe sur les intrants
1, record 68, French, cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
correct, masculine noun
Record 68, Abbreviations, French
- CTI 1, record 68, French, CTI
correct
Record 68, Synonyms, French
- crédit de taxe sur intrants 2, record 68, French, cr%C3%A9dit%20de%20taxe%20sur%20intrants
masculine noun
- crédit pour TPS sur intrants 3, record 68, French, cr%C3%A9dit%20pour%20TPS%20sur%20intrants
masculine noun
Record 68, Textual support, French
Record number: 68, Textual support number: 1 DEF
Dans le cadre de la taxe sur les produits et services, crédit qu'obtient un inscrit à l'égard de la taxe payée ou payable sur les achats liés à son activité commerciale. 4, record 68, French, - cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
Record number: 68, Textual support number: 1 OBS
Par ce mécanisme, on s'assure qu'aucune taxe n'est incorporée dans le coût des intrants utilisés par les inscrits dans des activités commerciales. 4, record 68, French, - cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
Record number: 68, Textual support number: 1 PHR
Demander un crédit de taxe sur les intrants. 5, record 68, French, - cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
Record 68, Spanish
Record 68, Textual support, Spanish
Record 69 - internal organization data 2007-05-15
Record 69, English
Record 69, Subject field(s)
- Taxation
- Accounting
- Social Security and Employment Insurance
Record 69, Main entry term, English
- withholding tax
1, record 69, English, withholding%20tax
correct
Record 69, Abbreviations, English
Record 69, Synonyms, English
- tax deduction 2, record 69, English, tax%20deduction
correct
- tax deduction at source 3, record 69, English, tax%20deduction%20at%20source
correct
Record 69, Textual support, English
Record number: 69, Textual support number: 1 DEF
Part of an income or deposit that is retained by the payer in order to pay it straight into the Treasury. A taxpayer normally deducts the amount withheld when completing a tax return. 4, record 69, English, - withholding%20tax
Record number: 69, Textual support number: 1 CONT
A tax deduction at source, required to be remitted by the payer to the tax authorities on behalf of the payee. 5, record 69, English, - withholding%20tax
Record number: 69, Textual support number: 1 OBS
withholding tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 69, English, - withholding%20tax
Record 69, French
Record 69, Domaine(s)
- Fiscalité
- Comptabilité
- Sécurité sociale et assurance-emploi
Record 69, Main entry term, French
- retenue d'impôt à la source
1, record 69, French, retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
correct, feminine noun
Record 69, Abbreviations, French
Record 69, Synonyms, French
- retenue à la source 2, record 69, French, retenue%20%C3%A0%20la%20source
correct, feminine noun
- impôt déduit à la source 1, record 69, French, imp%C3%B4t%20d%C3%A9duit%20%C3%A0%20la%20source
correct, masculine noun
- impôt déduit 3, record 69, French, imp%C3%B4t%20d%C3%A9duit
correct, masculine noun
- retenue d'impôt 4, record 69, French, retenue%20d%27imp%C3%B4t
correct, feminine noun
- impôt retenu 5, record 69, French, imp%C3%B4t%20retenu
correct, masculine noun
- précompte fiscal 1, record 69, French, pr%C3%A9compte%20fiscal
correct, masculine noun
Record 69, Textual support, French
Record number: 69, Textual support number: 1 DEF
Prélèvement d'impôt sur certains revenus (salaires, intérêts et dividendes) effectué par un intermédiaire qui remet subséquemment les montants prélevés à l'Administration fiscale pour le compte du bénéficiaire. 1, record 69, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
Record number: 69, Textual support number: 1 OBS
retenue à la source : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 6, record 69, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
Record 69, Spanish
Record 69, Campo(s) temático(s)
- Sistema tributario
- Contabilidad
- Seguridad social y seguro de desempleo
Record 69, Main entry term, Spanish
- retención en origen
1, record 69, Spanish, retenci%C3%B3n%20en%20origen
correct, feminine noun, Spain
Record 69, Abbreviations, Spanish
Record 69, Synonyms, Spanish
- retención en la fuente 2, record 69, Spanish, retenci%C3%B3n%20en%20la%20fuente
correct, feminine noun
- impuesto retenido 3, record 69, Spanish, impuesto%20retenido
correct, masculine noun
- impuesto de retención 4, record 69, Spanish, impuesto%20de%20retenci%C3%B3n
masculine noun
Record 69, Textual support, Spanish
Record number: 69, Textual support number: 1 DEF
Parte de una renta o ingreso que queda retenida por el que la paga para ser ingresada directamente en Hacienda. Normalmente el sujeto pasivo cuando hace su declaración se deduce lo ya retenido, pero la Hacienda ha logrado controlar mejor esas rentas y anticipar el cobro del impuesto. 1, record 69, Spanish, - retenci%C3%B3n%20en%20origen
Record number: 69, Textual support number: 1 OBS
retención en origen: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 69, Spanish, - retenci%C3%B3n%20en%20origen
Record 70 - internal organization data 2007-05-15
Record 70, English
Record 70, Subject field(s)
- Forms Design
- Taxation
- Federal Administration
Record 70, Main entry term, English
- clearance certificate
1, record 70, English, clearance%20certificate
correct
Record 70, Abbreviations, English
Record 70, Synonyms, English
Record 70, Textual support, English
Record number: 70, Textual support number: 1 OBS
Term used when legal representative for an estate, business or property wants to prove that all tax amounts owed by a deceased have been paid. 2, record 70, English, - clearance%20certificate
Record 70, French
Record 70, Domaine(s)
- Imprimés et formules
- Fiscalité
- Administration fédérale
Record 70, Main entry term, French
- certificat de décharge
1, record 70, French, certificat%20de%20d%C3%A9charge
correct, masculine noun
Record 70, Abbreviations, French
Record 70, Synonyms, French
Record 70, Textual support, French
Record number: 70, Textual support number: 1 OBS
Terme utilisé lorsque le représentant légal d'une entreprise ou d'un bien veut prouver que tous les montants dus par la personne décédée ont été payés. 2, record 70, French, - certificat%20de%20d%C3%A9charge
Record 70, Spanish
Record 70, Textual support, Spanish
Record 71 - internal organization data 2007-04-26
Record 71, English
Record 71, Subject field(s)
- Occupation Names (General)
- Service Industries
- Decision-Making Process
Record 71, Main entry term, English
- consultant
1, record 71, English, consultant
correct
Record 71, Abbreviations, English
Record 71, Synonyms, English
Record 71, Textual support, English
Record number: 71, Textual support number: 1 DEF
A person ... selling professional advice. 2, record 71, English, - consultant
Record number: 71, Textual support number: 1 CONT
An advertising, business, engineering, industrial, management, marketing, medical, mining, tax consultant. A firm of architectural consultants. 2, record 71, English, - consultant
Record 71, French
Record 71, Domaine(s)
- Désignations des emplois (Généralités)
- Entreprises de services
- Processus décisionnel
Record 71, Main entry term, French
- conseiller
1, record 71, French, conseiller
correct, masculine noun
Record 71, Abbreviations, French
Record 71, Synonyms, French
- conseillère 2, record 71, French, conseill%C3%A8re
correct, feminine noun
- consultant 3, record 71, French, consultant
correct, see observation, masculine noun
- consultante 2, record 71, French, consultante
correct, see observation, feminine noun
- conseil 4, record 71, French, conseil
correct, see observation, masculine noun
- expert conseil 5, record 71, French, expert%20conseil
correct, masculine noun
- expert-conseil 6, record 71, French, expert%2Dconseil
masculine noun
Record 71, Textual support, French
Record number: 71, Textual support number: 1 DEF
Personne extérieure à une organisation à qui l'on fait appel pour obtenir son avis au sujet d'une question relevant de sa spécialité. 3, record 71, French, - conseiller
Record number: 71, Textual support number: 1 CONT
[...] conseil en marketing, conseil en publicité, conseil en organisation. 7, record 71, French, - conseiller
Record number: 71, Textual support number: 2 CONT
En dehors de l'architecte chargé de la réalisation du projet, d'autres architectes peuvent intervenir à titre de conseil, notamment lors des études préalables. 8, record 71, French, - conseiller
Record number: 71, Textual support number: 1 OBS
Les termes conseiller et conseillère désignent aussi un membre du personnel de l'entité qui formule des recommandations et des suggestions dans les matières relevant de sa compétence. 2, record 71, French, - conseiller
Record number: 71, Textual support number: 2 OBS
Le consultant n'assume pas la responsabilité de la décision proposée. 9, record 71, French, - conseiller
Record 71, Spanish
Record 71, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Sector de servicios
- Proceso de adopción de decisiones
Record 71, Main entry term, Spanish
- consultor
1, record 71, Spanish, consultor
correct, masculine noun
Record 71, Abbreviations, Spanish
Record 71, Synonyms, Spanish
- asesor 1, record 71, Spanish, asesor
correct, masculine noun
Record 71, Textual support, Spanish
Record 72 - internal organization data 2007-03-29
Record 72, English
Record 72, Subject field(s)
- Taxation
Record 72, Main entry term, English
- capital gains deduction
1, record 72, English, capital%20gains%20deduction
correct
Record 72, Abbreviations, English
Record 72, Synonyms, English
- capital gain deduction 2, record 72, English, capital%20gain%20deduction
Record 72, Textual support, English
Record number: 72, Textual support number: 1 CONT
Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source : Income Tax Act, S. 110. 6(3). 3, record 72, English, - capital%20gains%20deduction
Record number: 72, Textual support number: 1 OBS
capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999. 4, record 72, English, - capital%20gains%20deduction
Record 72, French
Record 72, Domaine(s)
- Fiscalité
Record 72, Main entry term, French
- déduction pour gains en capital
1, record 72, French, d%C3%A9duction%20pour%20gains%20en%20capital
correct, feminine noun
Record 72, Abbreviations, French
Record 72, Synonyms, French
- exonération des gains en capital 2, record 72, French, exon%C3%A9ration%20des%20gains%20en%20capital
feminine noun
Record 72, Textual support, French
Record number: 72, Textual support number: 1 DEF
Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année. 2, record 72, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 72, Textual support number: 1 CONT
Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite. 3, record 72, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 72, Textual support number: 1 OBS
Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3). 3, record 72, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 72, Textual support number: 2 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 4, record 72, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record 72, Spanish
Record 72, Textual support, Spanish
Record 73 - internal organization data 2007-03-29
Record 73, English
Record 73, Subject field(s)
- Taxation
Record 73, Main entry term, English
- earned income
1, record 73, English, earned%20income
correct
Record 73, Abbreviations, English
Record 73, Synonyms, English
Record 73, Textual support, English
Record number: 73, Textual support number: 1 DEF
A term used in income tax legislation; broadly, income from the rendering of personal services, carrying on of business or rental of property. 2, record 73, English, - earned%20income
Record 73, Key term(s)
- income earned
Record 73, French
Record 73, Domaine(s)
- Fiscalité
Record 73, Main entry term, French
- revenu gagné
1, record 73, French, revenu%20gagn%C3%A9
correct, masculine noun
Record 73, Abbreviations, French
Record 73, Synonyms, French
Record 73, Textual support, French
Record number: 73, Textual support number: 1 DEF
Somme constituée de toute rémunération qu'un particulier tire d'un emploi, des bénéfices qu'il tire d'entreprises et de tout revenu que lui procurent la location de biens et la prestation de services. 2, record 73, French, - revenu%20gagn%C3%A9
Record number: 73, Textual support number: 1 OBS
Au Canada, le revenu gagné d'une année d'imposition sert à déterminer le montant qu'un contribuable peut verser l'année suivante dans un régime enregistré d'épargne-retraite. 2, record 73, French, - revenu%20gagn%C3%A9
Record number: 73, Textual support number: 2 OBS
Les lois fiscales font entrer divers autres éléments dans cette définition et en excluent également certains élements particuliers. 2, record 73, French, - revenu%20gagn%C3%A9
Record 73, Spanish
Record 73, Campo(s) temático(s)
- Sistema tributario
Record 73, Main entry term, Spanish
- ingreso ganado
1, record 73, Spanish, ingreso%20ganado
correct, masculine noun
Record 73, Abbreviations, Spanish
Record 73, Synonyms, Spanish
- ingreso devengado 1, record 73, Spanish, ingreso%20devengado
correct, masculine noun
Record 73, Textual support, Spanish
Record number: 73, Textual support number: 1 OBS
Ingreso proveniente del trabajo. 2, record 73, Spanish, - ingreso%20ganado
Record 74 - internal organization data 2007-02-19
Record 74, English
Record 74, Subject field(s)
- Taxation
- Accounting
Record 74, Main entry term, English
- accounting fees
1, record 74, English, accounting%20fees
correct, plural
Record 74, Abbreviations, English
Record 74, Synonyms, English
Record 74, Textual support, English
Record number: 74, Textual support number: 1 CONT
Deductible current expenses common to most small businesses include :-Accounting fees for advice on running the business or preparing statements and tax returns. 2, record 74, English, - accounting%20fees
Record number: 74, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 3, record 74, English, - accounting%20fees
Record 74, French
Record 74, Domaine(s)
- Fiscalité
- Comptabilité
Record 74, Main entry term, French
- frais de comptabilité
1, record 74, French, frais%20de%20comptabilit%C3%A9
correct, masculine noun, plural
Record 74, Abbreviations, French
Record 74, Synonyms, French
- frais comptables 2, record 74, French, frais%20comptables
correct, masculine noun, plural
Record 74, Textual support, French
Record number: 74, Textual support number: 1 CONT
Les frais de comptabilité encourus dans le cours ordinaire des affaires sont déductibles. 1, record 74, French, - frais%20de%20comptabilit%C3%A9
Record number: 74, Textual support number: 1 OBS
Frais comptables : expression tirée des déclarations d'impôt T1 au niveau fédéral. 3, record 74, French, - frais%20de%20comptabilit%C3%A9
Record 74, Spanish
Record 74, Textual support, Spanish
Record 75 - internal organization data 2007-02-19
Record 75, English
Record 75, Subject field(s)
- Taxation
Record 75, Main entry term, English
- federal foreign tax credit
1, record 75, English, federal%20foreign%20tax%20credit
correct
Record 75, Abbreviations, English
Record 75, Synonyms, English
Record 75, Textual support, English
Record number: 75, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 75, English, - federal%20foreign%20tax%20credit
Record number: 75, Textual support number: 1 PHR
Federal foreign business income tax credit. 3, record 75, English, - federal%20foreign%20tax%20credit
Record 75, French
Record 75, Domaine(s)
- Fiscalité
Record 75, Main entry term, French
- crédit fédéral pour impôt étranger
1, record 75, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 75, Abbreviations, French
Record 75, Synonyms, French
Record 75, Textual support, French
Record number: 75, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 75, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
Record number: 75, Textual support number: 1 PHR
Crédit fédéral pour impôt étranger sur le revenu d'entreprise. 3, record 75, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 75, Spanish
Record 75, Textual support, Spanish
Record 76 - internal organization data 2007-02-17
Record 76, English
Record 76, Subject field(s)
- Remuneration (Personnel Management)
- Taxation
- Loans
Record 76, Main entry term, English
- employment income
1, record 76, English, employment%20income
correct
Record 76, Abbreviations, English
Record 76, Synonyms, English
- income from employment 2, record 76, English, income%20from%20employment
correct
- employment earnings 3, record 76, English, employment%20earnings
correct
- earnings from employment 4, record 76, English, earnings%20from%20employment
correct, plural
- employment-related earnings 5, record 76, English, employment%2Drelated%20earnings
Record 76, Textual support, English
Record number: 76, Textual support number: 1 CONT
Employment income is taxed on a "gross receipt basis" which means that the taxpayer cannot deduct for tax purposes all the related costs he incurs in earning the income as a business does. 6, record 76, English, - employment%20income
Record 76, French
Record 76, Domaine(s)
- Rémunération (Gestion du personnel)
- Fiscalité
- Prêts et emprunts
Record 76, Main entry term, French
- revenu d'emploi
1, record 76, French, revenu%20d%27emploi
correct, masculine noun
Record 76, Abbreviations, French
Record 76, Synonyms, French
- revenu tiré d'un emploi 2, record 76, French, revenu%20tir%C3%A9%20d%27un%20emploi
correct, masculine noun
- gains provenant d'un emploi 3, record 76, French, gains%20provenant%20d%27un%20emploi
correct, masculine noun, plural
- rémunération provenant d'un emploi 4, record 76, French, r%C3%A9mun%C3%A9ration%20provenant%20d%27un%20emploi
correct, feminine noun
- gains liés a l'emploi 5, record 76, French, gains%20li%C3%A9s%20a%20l%27emploi
masculine noun, plural
Record 76, Textual support, French
Record 76, Spanish
Record 76, Textual support, Spanish
Record 77 - internal organization data 2007-02-02
Record 77, English
Record 77, Subject field(s)
- Taxation
Record 77, Main entry term, English
- business number account
1, record 77, English, business%20number%20account
correct
Record 77, Abbreviations, English
Record 77, Synonyms, English
- BN account 2, record 77, English, BN%20account
correct
Record 77, Textual support, English
Record number: 77, Textual support number: 1 CONT
A Business Number account is a 15-character number made up of the nine-digit BN [business number], plus two letters which identify the type of program and four numbers for the specific account. This 15-character number is used to identify the particular accounts from programs that use the BN, such as WorkSafeBC. 1, record 77, English, - business%20number%20account
Record number: 77, Textual support number: 2 CONT
The CRA [Canada Revenue Agency] uses BN [business number] account numbers to identify the payroll deductions, GST [goods and services tax], corporate income tax and import/export accounts of its business clients. 1, record 77, English, - business%20number%20account
Record 77, French
Record 77, Domaine(s)
- Fiscalité
Record 77, Main entry term, French
- compte du numéro d'entreprise
1, record 77, French, compte%20du%20num%C3%A9ro%20d%27entreprise
correct, masculine noun
Record 77, Abbreviations, French
Record 77, Synonyms, French
- compte NE 2, record 77, French, compte%20NE
correct, masculine noun
Record 77, Textual support, French
Record 77, Spanish
Record 77, Textual support, Spanish
Record 78 - internal organization data 2006-10-30
Record 78, English
Record 78, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Trade
Record 78, Main entry term, English
- Alberta Chambers of Commerce
1, record 78, English, Alberta%20Chambers%20of%20Commerce
correct
Record 78, Abbreviations, English
- ACC 1, record 78, English, ACC
correct
Record 78, Synonyms, English
- Alberta Chamber of Commerce 2, record 78, English, Alberta%20Chamber%20of%20Commerce
former designation, correct
- ACC 3, record 78, English, ACC
former designation, correct
- ACC 3, record 78, English, ACC
Record 78, Textual support, English
Record number: 78, 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, record 78, English, - Alberta%20Chambers%20of%20Commerce
Record 78, French
Record 78, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Commerce
Record 78, Main entry term, French
- Alberta Chambers of Commerce
1, record 78, French, Alberta%20Chambers%20of%20Commerce
correct, feminine noun
Record 78, Abbreviations, French
- ACC 1, record 78, French, ACC
correct, feminine noun
Record 78, Synonyms, French
- Alberta Chamber of Commerce 2, record 78, French, Alberta%20Chamber%20of%20Commerce
former designation, correct, feminine noun
- ACC 3, record 78, French, ACC
former designation, correct, feminine noun
- ACC 3, record 78, French, ACC
Record 78, Textual support, French
Record number: 78, Textual support number: 1 OBS
Appellations et abréviations confirmées par l'organisme. 4, record 78, French, - Alberta%20Chambers%20of%20Commerce
Record 78, Key term(s)
- Chambre de commerce de l'Alberta
Record 78, Spanish
Record 78, Textual support, Spanish
Record 79 - internal organization data 2006-10-06
Record 79, English
Record 79, Subject field(s)
- Taxation
Record 79, Main entry term, English
- general rate income pool
1, record 79, English, general%20rate%20income%20pool
correct
Record 79, Abbreviations, English
- GRIP 2, record 79, English, GRIP
correct
Record 79, Synonyms, English
Record 79, Textual support, English
Record number: 79, Textual support number: 1 CONT
General rate income pool at the end of a particular taxation year, of a taxable Canadian corporation that is a Canadian-controlled private corporation or a deposit insurance corporation in the particular taxation year, is the positive or negative amount determined by [a] formula. 3, record 79, English, - general%20rate%20income%20pool
Record number: 79, Textual support number: 2 CONT
... a new tax account called the "General Rate Income Pool" or GRIP was also introduced for those CCPCs [Canadian-Controlled Private Corporations] with active income in excess of the limit for the small business tax rate. This pool will be an accumulation of after-tax income that was taxed at the general rate. Since the rate of taxation is based on both federal and provincial rates, the government has decided to simply assume that the combined general tax rate is 32 per cent rather than trying to determine the actual rate that applied. Therefore, each year, an amount equal to 68 per cent of taxable income excluding small business income and investment income will be added to the GRIP balance. 4, record 79, English, - general%20rate%20income%20pool
Record 79, French
Record 79, Domaine(s)
- Fiscalité
Record 79, Main entry term, French
- compte de revenu à taux général
1, record 79, French, compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 79, Abbreviations, French
- CRTG 1, record 79, French, CRTG
correct, masculine noun
Record 79, Synonyms, French
Record 79, Textual support, French
Record number: 79, Textual support number: 1 CONT
Le compte de revenu à taux général, à la fin d'une année d'imposition donnée, d'une société canadienne imposable qui est une société privée sous contrôle canadien ou une compagnie d'assurance-dépôts au cours de cette année correspond à [une] somme positive ou négative. 2, record 79, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral
Record number: 79, Textual support number: 2 CONT
Un nouveau compte fiscal a cependant été créé, appelé le « compte de revenu à taux général » (CRTG), pour les SPCC [sociétés privées sous contrôle canadien] dont le revenu d'activité dépasse le seuil fixé pour le taux d'imposition pour les petites sociétés. Ce compte sera composé du revenu après impôts qui a été imposé au taux général. Le taux d'imposition étant fondé sur les taux fédéral et provincial, le gouvernement a décidé de présumer simplement que le taux d'impôt général combiné est de 32 pour cent plutôt que de tenter de calculer le taux réel. En conséquence, chaque année, un montant égal à 68 pour cent du revenu imposable, exclusion faite du revenu tiré d'une petite entreprise et du revenu de placement, sera ajouté au solde du CRTG. 3, record 79, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral
Record 79, Spanish
Record 79, Textual support, Spanish
Record 80 - internal organization data 2006-02-23
Record 80, English
Record 80, Subject field(s)
- Economic Planning
Record 80, Main entry term, English
- tax strategy
1, record 80, English, tax%20strategy
correct
Record 80, Abbreviations, English
Record 80, Synonyms, English
Record 80, Textual support, English
Record number: 80, Textual support number: 1 CONT
There are tax strategies that you may be able to use to reduce the amount of income tax you pay if you operate a small business in Canada... : always collect receipts for business-related activities; maximize your RRSP contribution; maximize your non-capital losses; maximize your charitable income tax credits; maximize your Capital Cost Allowance(CCA) income tax claim; split your income; take full advantage of the income tax deductions available to home-based businesses; incorporate your business. 2, record 80, English, - tax%20strategy
Record number: 80, Textual support number: 2 CONT
Year-end tax strategies usually come down to one time-tested principle: accelerate deductions, defer income. 3, record 80, English, - tax%20strategy
Record 80, French
Record 80, Domaine(s)
- Planification économique
Record 80, Main entry term, French
- stratégie fiscale
1, record 80, French, strat%C3%A9gie%20fiscale
correct, feminine noun
Record 80, Abbreviations, French
Record 80, Synonyms, French
Record 80, Textual support, French
Record number: 80, Textual support number: 1 CONT
[...] la stratégie fiscale fédérale canadienne a consisté à maintenir l'impôt sur les sociétés à un niveau inférieur à celui des États-Unis. 2, record 80, French, - strat%C3%A9gie%20fiscale
Record number: 80, Textual support number: 2 CONT
La clé de toute stratégie fiscale est le taux marginal d'imposition, c'est-à-dire le taux applicable à la dernière tranche de revenu. 3, record 80, French, - strat%C3%A9gie%20fiscale
Record 80, Spanish
Record 80, Textual support, Spanish
Record 81 - internal organization data 2005-07-08
Record 81, English
Record 81, Subject field(s)
- Corporate Economics
- Taxation
Record 81, Main entry term, English
- administrative cost share
1, record 81, English, administrative%20cost%20share
correct
Record 81, Abbreviations, English
- ACS 2, record 81, English, ACS
correct
Record 81, Synonyms, English
Record 81, Textual support, English
Record number: 81, Textual support number: 1 CONT
The ACS [administrative cost share] is a business expense for income tax purposes. 3, record 81, English, - administrative%20cost%20share
Record 81, French
Record 81, Domaine(s)
- Économie de l'entreprise
- Fiscalité
Record 81, Main entry term, French
- part des frais d'administration
1, record 81, French, part%20des%20frais%20d%27administration
correct, feminine noun
Record 81, Abbreviations, French
- PFA 2, record 81, French, PFA
correct, feminine noun
Record 81, Synonyms, French
Record 81, Textual support, French
Record number: 81, Textual support number: 1 CONT
La part des frais d'administration constitue une dépense d'entreprise aux fins de l'impôt sur le revenu. 3, record 81, French, - part%20des%20frais%20d%27administration
Record 81, Spanish
Record 81, Textual support, Spanish
Record 82 - internal organization data 2005-01-24
Record 82, English
Record 82, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Types of Industrial Operations
Record 82, Main entry term, English
- Small Business Investment Incentives Program
1, record 82, English, Small%20Business%20Investment%20Incentives%20Program
correct, Saskatchewan
Record 82, Abbreviations, English
Record 82, Synonyms, English
- Venture Capital Tax Credit 1, record 82, English, Venture%20Capital%20Tax%20Credit
former designation, correct, Saskatchewan
Record 82, Textual support, English
Record number: 82, Textual support number: 1 OBS
Commencing in June 1989, the Venture Capital Tax Credit was replaced by the Small Business Investment Incentives Program, which provides investors grants equal to 30% of their investment in Venture Capital Corporations making equity investments in eligible small businesses. 1, record 82, English, - Small%20Business%20Investment%20Incentives%20Program
Record 82, French
Record 82, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Types d'exploitation industrielle
Record 82, Main entry term, French
- Small Business Investment Incentives Program
1, record 82, French, Small%20Business%20Investment%20Incentives%20Program
correct, Saskatchewan
Record 82, Abbreviations, French
Record 82, Synonyms, French
- Venture Capital Tax Credit 1, record 82, French, Venture%20Capital%20Tax%20Credit
former designation, correct, Saskatchewan
Record 82, Textual support, French
Record 82, Key term(s)
- Programme d'encouragements pour les placements dans de petites entreprises
Record 82, Spanish
Record 82, Textual support, Spanish
Record 83 - internal organization data 2004-10-19
Record 83, English
Record 83, Subject field(s)
- Taxation
- Financial Accounting
Record 83, Main entry term, English
- profit before tax
1, record 83, English, profit%20before%20tax
correct
Record 83, Abbreviations, English
Record 83, Synonyms, English
- profit before taxes 2, record 83, English, profit%20before%20taxes
correct
- before-tax profit 3, record 83, English, before%2Dtax%20profit
correct
Record 83, Textual support, English
Record number: 83, Textual support number: 1 DEF
Result of deducting all the expenses of the financial period, except taxes. 4, record 83, English, - profit%20before%20tax
Record number: 83, Textual support number: 1 OBS
profit before tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 83, English, - profit%20before%20tax
Record 83, French
Record 83, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 83, Main entry term, French
- bénéfice avant impôts
1, record 83, French, b%C3%A9n%C3%A9fice%20avant%20imp%C3%B4ts
correct, masculine noun
Record 83, Abbreviations, French
Record 83, Synonyms, French
Record 83, Textual support, French
Record number: 83, Textual support number: 1 DEF
Bénéfice qui est obtenu en déduisant tous les frais de l'exercice à l'exception des impôts. 2, record 83, French, - b%C3%A9n%C3%A9fice%20avant%20imp%C3%B4ts
Record 83, Key term(s)
- bénéfice avant impôt
Record 83, Spanish
Record 83, Campo(s) temático(s)
- Sistema tributario
- Contabilidad general
Record 83, Main entry term, Spanish
- beneficio antes de impuestos
1, record 83, Spanish, beneficio%20antes%20de%20impuestos
correct, masculine noun
Record 83, Abbreviations, Spanish
Record 83, Synonyms, Spanish
- beneficio antes de la imposición 2, record 83, Spanish, beneficio%20antes%20de%20la%20imposici%C3%B3n
masculine noun
Record 83, Textual support, Spanish
Record number: 83, Textual support number: 1 DEF
Beneficio obtenido deduciendo todos los gastos del ejercicio con excepción de los impuestos. 3, record 83, Spanish, - beneficio%20antes%20de%20impuestos
Record number: 83, Textual support number: 1 OBS
beneficio antes de impuestos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 83, Spanish, - beneficio%20antes%20de%20impuestos
Record 84 - internal organization data 2004-09-22
Record 84, English
Record 84, Subject field(s)
- Taxation Law
- Taxation
Record 84, Main entry term, English
- tax law
1, record 84, English, tax%20law
correct
Record 84, Abbreviations, English
Record 84, Synonyms, English
- fiscal law 2, record 84, English, fiscal%20law
correct
- law of taxation 3, record 84, English, law%20of%20taxation
correct
Record 84, Textual support, English
Record number: 84, Textual support number: 1 DEF
Branch of law that regulates relations between the State or other public entities [by delegation] and individuals in all matters relating to the imposition, management and payment of taxes. 4, record 84, English, - tax%20law
Record number: 84, Textual support number: 1 OBS
tax law : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 84, English, - tax%20law
Record 84, French
Record 84, Domaine(s)
- Droit fiscal
- Fiscalité
Record 84, Main entry term, French
- droit fiscal
1, record 84, French, droit%20fiscal
correct, masculine noun
Record 84, Abbreviations, French
Record 84, Synonyms, French
Record 84, Textual support, French
Record number: 84, Textual support number: 1 DEF
Branche du droit qui régit les relations entre l'État ou d'autres entités publiques [par délégation] et les particuliers, pour tout ce qui concerne l'imposition, la gestion et le paiement des impôts. 2, record 84, French, - droit%20fiscal
Record number: 84, Textual support number: 1 OBS
droit fiscal : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 84, French, - droit%20fiscal
Record 84, Spanish
Record 84, Campo(s) temático(s)
- Derecho fiscal
- Sistema tributario
Record 84, Main entry term, Spanish
- derecho fiscal
1, record 84, Spanish, derecho%20fiscal
correct, masculine noun
Record 84, Abbreviations, Spanish
Record 84, Synonyms, Spanish
- derecho tributario 2, record 84, Spanish, derecho%20tributario
masculine noun
Record 84, Textual support, Spanish
Record number: 84, Textual support number: 1 DEF
Rama del derecho que regula las relaciones entre el Estado u otras entidades públicas [por delegación] y los particulares, en todo aquello que se refiere a la imposición, gestión y pago de los tributos. 3, record 84, Spanish, - derecho%20fiscal
Record number: 84, Textual support number: 1 OBS
derecho fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 84, Spanish, - derecho%20fiscal
Record 84, Key term(s)
- ley fiscal
Record 85 - internal organization data 2004-05-05
Record 85, English
Record 85, Subject field(s)
- Titles of Internet Pages
- Trade
- Informatics
Record 85, Main entry term, English
- Why do Business with Canada?
1, record 85, English, Why%20do%20Business%20with%20Canada%3F
correct
Record 85, Abbreviations, English
Record 85, Synonyms, English
Record 85, Textual support, English
Record number: 85, Textual support number: 1 OBS
Government of Canada website. This section providing information on the business environment by region and on companies that have successfully done business with Canada by country, sector, or date. The portal now also offers information on embassy or consulate locations, links to upcoming trade shows, immigration and visa forms, tax information, ans answers to frequently asked questions. 1, record 85, English, - Why%20do%20Business%20with%20Canada%3F
Record 85, French
Record 85, Domaine(s)
- Titres de pages Internet
- Commerce
- Informatique
Record 85, Main entry term, French
- Pourquoi faire des affaires avec le Canada?
1, record 85, French, Pourquoi%20faire%20des%20affaires%20avec%20le%20Canada%3F
correct
Record 85, Abbreviations, French
Record 85, Synonyms, French
Record 85, Textual support, French
Record number: 85, Textual support number: 1 OBS
Cette section présente de l'information sur le milieu des affaires de chaque région et des exemples d'entreprises dont les affaires avec des sociétés canadiennes ont été couronnées de succès; ces entreprises sont classées par pays, par secteur ou par date. Le portail contient également les adresses des ambassades et des consulats, ainsi que des liens vers de l'information sur les foires commerciales à venir, des formulaires de demande d'immigration et de visa, des renseignements fiscaux et les réponses aux questions les plus courantes. 1, record 85, French, - Pourquoi%20faire%20des%20affaires%20avec%20le%20Canada%3F
Record 85, Spanish
Record 85, Textual support, Spanish
Record 86 - internal organization data 2004-04-30
Record 86, English
Record 86, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Taxation
- Education (General)
Record 86, Main entry term, English
- Co-operative Education Tax Credit
1, record 86, English, Co%2Doperative%20Education%20Tax%20Credit
correct, Ontario
Record 86, Abbreviations, English
- CETC 1, record 86, English, CETC
correct, Ontario
Record 86, Synonyms, English
Record 86, Textual support, English
Record number: 86, Textual support number: 1 OBS
The 1996 Ontario Budget announced a new refundable tax credit for businesses hiring students enrolled in a recognized post-secondary co-operative education program. The CETC reimburses business 10 per cent of eligible expenditures up to a maximum tax credit of $1, 000 for each qualifying co-operative education placement of an Ontario student commencing after July 31, 1996. 1, record 86, English, - Co%2Doperative%20Education%20Tax%20Credit
Record 86, Key term(s)
- Ontario Cooperative Education Tax Credit
Record 86, French
Record 86, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Fiscalité
- Pédagogie (Généralités)
Record 86, Main entry term, French
- Crédit d'impôt pour l'éducation coopérative
1, record 86, French, Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20l%27%C3%A9ducation%20coop%C3%A9rative
correct, masculine noun
Record 86, Abbreviations, French
Record 86, Synonyms, French
Record 86, Textual support, French
Record number: 86, Textual support number: 1 OBS
Le budget de l'Ontario 1996 accordait un nouveau crédit d'impôt remboursable aux entreprises qui engageaient des étudiants participant à un programme reconnu d'éducation coopérative postsecondaire. 1, record 86, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20l%27%C3%A9ducation%20coop%C3%A9rative
Record 86, Spanish
Record 86, Textual support, Spanish
Record 87 - internal organization data 2004-03-30
Record 87, English
Record 87, Subject field(s)
- Pricing Methods (Hotels)
Record 87, Main entry term, English
- hotel tax 1, record 87, English, hotel%20tax
Record 87, Abbreviations, English
Record 87, Synonyms, English
- hotel accommodation tax 2, record 87, English, hotel%20accommodation%20tax
Record 87, Textual support, English
Record number: 87, Textual support number: 1 CONT
... Canadian diplomats are exempt from the Hotel Accommodation Tax while staying at any hotel in Trinidad & Tobago on official business... 2, record 87, English, - hotel%20tax
Record 87, French
Record 87, Domaine(s)
- Tarification (Hôtellerie)
Record 87, Main entry term, French
- taxe hôtelière
1, record 87, French, taxe%20h%C3%B4teli%C3%A8re
feminine noun
Record 87, Abbreviations, French
Record 87, Synonyms, French
Record 87, Textual support, French
Record 87, Spanish
Record 87, Textual support, Spanish
Record 88 - internal organization data 2004-01-13
Record 88, English
Record 88, Subject field(s)
- Titles of Monographs
- Citizenship and Immigration
Record 88, Main entry term, English
- Doing Business in Canada: A Guide for Non-Residents
1, record 88, English, Doing%20Business%20in%20Canada%3A%20A%20Guide%20for%20Non%2DResidents
correct
Record 88, Abbreviations, English
Record 88, Synonyms, English
Record 88, Textual support, English
Record number: 88, Textual support number: 1 OBS
Helps non-residents doing business in Canada comply with the Goods and Services Tax(GST). Contains information on determining non-resident status; GST requirements; and how to charge, calculate, and remit the tax. 2, record 88, English, - Doing%20Business%20in%20Canada%3A%20A%20Guide%20for%20Non%2DResidents
Record 88, French
Record 88, Domaine(s)
- Titres de monographies
- Citoyenneté et immigration
Record 88, Main entry term, French
- Guide à l'intention des non-résidents qui font affaire au Canada
1, record 88, French, Guide%20%C3%A0%20l%27intention%20des%20non%2Dr%C3%A9sidents%20qui%20font%20affaire%20au%20Canada
correct, masculine noun
Record 88, Abbreviations, French
Record 88, Synonyms, French
Record 88, Textual support, French
Record number: 88, Textual support number: 1 OBS
Agence des douanes et du revenu du Canada. 2, record 88, French, - Guide%20%C3%A0%20l%27intention%20des%20non%2Dr%C3%A9sidents%20qui%20font%20affaire%20au%20Canada
Record 88, Spanish
Record 88, Textual support, Spanish
Record 89 - internal organization data 2003-11-19
Record 89, English
Record 89, Subject field(s)
- Productivity and Profitability
Record 89, Main entry term, English
- potential profitability
1, record 89, English, potential%20profitability
correct
Record 89, Abbreviations, English
Record 89, Synonyms, English
Record 89, Textual support, English
Record number: 89, Textual support number: 1 CONT
There was no doubt that the taxpayer had committed significant capital investment to the horse-breeding activity. But the Tax Court erred in its assessment of the evidence presented in terms of the taxpayer's occupational direction and the potential profitability of the horse-breeding business. 1, record 89, English, - potential%20profitability
Record 89, French
Record 89, Domaine(s)
- Productivité et rentabilité
Record 89, Main entry term, French
- rentabilité potentielle
1, record 89, French, rentabilit%C3%A9%20potentielle
correct, feminine noun
Record 89, Abbreviations, French
Record 89, Synonyms, French
Record 89, Textual support, French
Record number: 89, Textual support number: 1 CONT
Il ne faisait aucun doute que le contribuable a investi des montants considérables dans l'élevage des chevaux. Toutefois, la Cour de l'impôt a commis une erreur dans son appréciation de la preuve qui lui a été soumise du point de vue à la fois de l'orientation professionnelle du contribuable et de la rentabilité potentielle de l'entreprise d'élevage de chevaux. 1, record 89, French, - rentabilit%C3%A9%20potentielle
Record 89, Spanish
Record 89, Textual support, Spanish
Record 90 - internal organization data 2003-11-14
Record 90, English
Record 90, Subject field(s)
- Taxation Law
- Taxation
Record 90, Main entry term, English
- tax obligation
1, record 90, English, tax%20obligation
correct
Record 90, Abbreviations, English
Record 90, Synonyms, English
Record 90, Textual support, English
Record number: 90, Textual support number: 1 DEF
Obligation assumed by person or company with a registered address or habitual residence in a determined country, to pay tax on all income, regardless of whether or not it has been generated in such country. 2, record 90, English, - tax%20obligation
Record number: 90, Textual support number: 1 OBS
tax obligation : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 90, English, - tax%20obligation
Record 90, French
Record 90, Domaine(s)
- Droit fiscal
- Fiscalité
Record 90, Main entry term, French
- obligation en matière d'impôt
1, record 90, French, obligation%20en%20mati%C3%A8re%20d%27imp%C3%B4t
feminine noun
Record 90, Abbreviations, French
Record 90, Synonyms, French
- obligation de contribuer 2, record 90, French, obligation%20de%20contribuer
feminine noun
Record 90, Textual support, French
Record number: 90, Textual support number: 1 DEF
Obligation de toute personne physique ou juridique, qui ont leur adresse habituelle ou fiscale dans un pays, de payer des impôts sur leurs revenus, même si ceux-ci proviennent de l'étranger. 2, record 90, French, - obligation%20en%20mati%C3%A8re%20d%27imp%C3%B4t
Record number: 90, Textual support number: 1 OBS
obligation de contribuer : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 90, French, - obligation%20en%20mati%C3%A8re%20d%27imp%C3%B4t
Record 90, Spanish
Record 90, Campo(s) temático(s)
- Derecho fiscal
- Sistema tributario
Record 90, Main entry term, Spanish
- obligación de contribuir
1, record 90, Spanish, obligaci%C3%B3n%20de%20contribuir
correct, feminine noun
Record 90, Abbreviations, Spanish
Record 90, Synonyms, Spanish
- obligación tributaria 2, record 90, Spanish, obligaci%C3%B3n%20tributaria
feminine noun
Record 90, Textual support, Spanish
Record number: 90, Textual support number: 1 DEF
Obligación de las personas físicas o jurídicas, que tienen domicilios fiscales o residencias habituales en un país, de contribuir a la Hacienda Pública en relación a todas sus rentas, se hayan originado o no en ese país. 3, record 90, Spanish, - obligaci%C3%B3n%20de%20contribuir
Record number: 90, Textual support number: 1 OBS
obligación de contribuir: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 90, Spanish, - obligaci%C3%B3n%20de%20contribuir
Record 91 - internal organization data 2003-09-16
Record 91, English
Record 91, Subject field(s)
- Taxation
- Finance
- Corporate Economics
Record 91, Main entry term, English
- small business income
1, record 91, English, small%20business%20income
correct
Record 91, Abbreviations, English
Record 91, Synonyms, English
Record 91, Textual support, English
Record number: 91, Textual support number: 1 CONT
The Plan will reduce the general corporate tax rate to 21 per cent from 28 per cent on small business income between $200, 000 and $300, 000 effective January 1, 2001. 1, record 91, English, - small%20business%20income
Record 91, French
Record 91, Domaine(s)
- Fiscalité
- Finances
- Économie de l'entreprise
Record 91, Main entry term, French
- revenu tiré d'une petite entreprise
1, record 91, French, revenu%20tir%C3%A9%20d%27une%20petite%20entreprise
correct, masculine noun
Record 91, Abbreviations, French
Record 91, Synonyms, French
Record 91, Textual support, French
Record number: 91, Textual support number: 1 CONT
À compter du 1er janvier 2001, le taux général d'impôt des sociétés sur le revenu tiré d'une petite entreprise dont le montant se situe entre 200 000 $ et 300 000 $ sera ramené de 28 % à 21 %. 1, record 91, French, - revenu%20tir%C3%A9%20d%27une%20petite%20entreprise
Record 91, Spanish
Record 91, Textual support, Spanish
Record 92 - internal organization data 2002-10-23
Record 92, English
Record 92, Subject field(s)
- Commercial and Other Bodies (Law)
- Corporate Economics
Record 92, Main entry term, English
- sleeping partner
1, record 92, English, sleeping%20partner
correct
Record 92, Abbreviations, English
Record 92, Synonyms, English
- silent partner 1, record 92, English, silent%20partner
correct
- dormant partner 2, record 92, English, dormant%20partner
correct, Great Britain
Record 92, Textual support, English
Record number: 92, Textual support number: 1 DEF
A partner of a firm who takes no active part in its operations. Nevertheless he will still share in the profits of the business and be liable for its debts. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 2, record 92, English, - sleeping%20partner
Record number: 92, Textual support number: 1 CONT
Silent partners are sometimes used to spread business profits among different members of a family in order to minimize income tax liability. 3, record 92, English, - sleeping%20partner
Record 92, French
Record 92, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Économie de l'entreprise
Record 92, Main entry term, French
- associé passif
1, record 92, French, associ%C3%A9%20passif
correct, masculine noun
Record 92, Abbreviations, French
Record 92, Synonyms, French
Record 92, Textual support, French
Record number: 92, Textual support number: 1 DEF
Associé qui ne participe pas activement aux affaires de la société. 1, record 92, French, - associ%C3%A9%20passif
Record 92, Spanish
Record 92, Campo(s) temático(s)
- Organismos comerciales y otros (Derecho)
- Economía empresarial
Record 92, Main entry term, Spanish
- socio comanditario
1, record 92, Spanish, socio%20comanditario
masculine noun
Record 92, Abbreviations, Spanish
Record 92, Synonyms, Spanish
Record 92, Textual support, Spanish
Record 93 - internal organization data 2002-05-30
Record 93, English
Record 93, Subject field(s)
- International Bodies and Committees
- Taxation
Record 93, Main entry term, English
- Tax Executives Institute, Inc.
1, record 93, English, Tax%20Executives%20Institute%2C%20Inc%2E
correct, United States
Record 93, Abbreviations, English
- TEI 1, record 93, English, TEI
correct, United States
Record 93, Synonyms, English
Record 93, Textual support, English
Record number: 93, Textual support number: 1 OBS
The Tax Executives Institute, Inc.(TEI) is a professional organization of business executives who are responsible for taxation matters on an administrative or policy-making level, or whose work is otherwise primarily concerned with the problems of business taxation. TEI was founded in June of 1944 by a group of 15 prominent corporate tax executives in New York City. 1, record 93, English, - Tax%20Executives%20Institute%2C%20Inc%2E
Record 93, French
Record 93, Domaine(s)
- Organismes et comités internationaux
- Fiscalité
Record 93, Main entry term, French
- Tax Executives Institute, Inc.
1, record 93, French, Tax%20Executives%20Institute%2C%20Inc%2E
correct, United States
Record 93, Abbreviations, French
- TEI 1, record 93, French, TEI
correct, United States
Record 93, Synonyms, French
Record 93, Textual support, French
Record 93, Spanish
Record 93, Textual support, Spanish
Record 94 - internal organization data 2002-02-25
Record 94, English
Record 94, Subject field(s)
- Translation (General)
Record 94, Main entry term, English
- assessed for business tax
1, record 94, English, assessed%20for%20business%20tax
correct
Record 94, Abbreviations, English
Record 94, Synonyms, English
Record 94, Textual support, English
Record number: 94, Textual support number: 1 OBS
person assessed for business tax. 1, record 94, English, - assessed%20for%20business%20tax
Record 94, French
Record 94, Domaine(s)
- Traduction (Généralités)
Record 94, Main entry term, French
- ayant été assujetti à une évaluation à l'égard de la taxe d'affaires 1, record 94, French, ayant%20%C3%A9t%C3%A9%20assujetti%20%C3%A0%20une%20%C3%A9valuation%20%C3%A0%20l%27%C3%A9gard%20de%20la%20taxe%20d%27affaires
Record 94, Abbreviations, French
Record 94, Synonyms, French
Record 94, Textual support, French
Record 94, Key term(s)
- assujetti à une évaluation à l'égard de la taxe d'affaire
Record 94, Spanish
Record 94, Textual support, Spanish
Record 95 - internal organization data 2001-11-21
Record 95, English
Record 95, Subject field(s)
- Translation (General)
Record 95, Main entry term, English
- junk dealer
1, record 95, English, junk%20dealer
correct
Record 95, Abbreviations, English
Record 95, Synonyms, English
Record 95, Textual support, English
Record number: 95, Textual support number: 1 OBS
Business Assessment and Business Tax. 1, record 95, English, - junk%20dealer
Record 95, French
Record 95, Domaine(s)
- Traduction (Généralités)
Record 95, Main entry term, French
- marchand de bric-à-brac
1, record 95, French, marchand%20de%20bric%2D%C3%A0%2Dbrac
masculine noun
Record 95, Abbreviations, French
Record 95, Synonyms, French
Record 95, Textual support, French
Record number: 95, Textual support number: 1 OBS
Évaluation commerciale et taxe d'affaires. 1, record 95, French, - marchand%20de%20bric%2D%C3%A0%2Dbrac
Record 95, Spanish
Record 95, Textual support, Spanish
Record 96 - internal organization data 2001-11-05
Record 96, English
Record 96, Subject field(s)
- Municipal Law
Record 96, Main entry term, English
- tax certificate
1, record 96, English, tax%20certificate
correct, Manitoba
Record 96, Abbreviations, English
Record 96, Synonyms, English
Record 96, Textual support, English
Record number: 96, Textual support number: 1 CONT
... a designated officer must issue a tax certificate showing...(a) the taxes for the year in respect of the property or business specified in the request, and any amount paid...(b) any tax arrears owing in respect of the property or business as of the date of the certificate... 1, record 96, English, - tax%20certificate
Record 96, French
Record 96, Domaine(s)
- Droit municipal
Record 96, Main entry term, French
- certificat de taxes
1, record 96, French, certificat%20de%20taxes
masculine noun, Manitoba
Record 96, Abbreviations, French
Record 96, Synonyms, French
Record 96, Textual support, French
Record number: 96, Textual support number: 1 CONT
[...] un cadre désigné délivre un certificat de taxes indiquant [...] (a)les taxes imposées pour l'année à l'égard du bien ou de l'entreprise mentionné dans la demande ainsi que toute somme payée [...] (b)l'arriéré de taxes dû à l'égard du bien ou de l'entreprise à la date du certificat [...] 1, record 96, French, - certificat%20de%20taxes
Record 96, Spanish
Record 96, Textual support, Spanish
Record 97 - internal organization data 2001-04-30
Record 97, English
Record 97, Subject field(s)
- Taxation
- Finance
Record 97, Main entry term, English
- gift tax
1, record 97, English, gift%20tax
correct
Record 97, Abbreviations, English
Record 97, Synonyms, English
Record 97, Textual support, English
Record number: 97, Textual support number: 1 DEF
Tax payable when transferring a good from one person to another in the form of a gift, its purpose, apart from purely as a means of collecting income, is to control the workings of other taxes such as inheritance tax. 2, record 97, English, - gift%20tax
Record number: 97, Textual support number: 1 OBS
gift tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 97, English, - gift%20tax
Record 97, French
Record 97, Domaine(s)
- Fiscalité
- Finances
Record 97, Main entry term, French
- impôt sur les dons
1, record 97, French, imp%C3%B4t%20sur%20les%20dons
masculine noun
Record 97, Abbreviations, French
Record 97, Synonyms, French
- impôt sur les donations 2, record 97, French, imp%C3%B4t%20sur%20les%20donations
masculine noun
Record 97, Textual support, French
Record number: 97, Textual support number: 1 DEF
Impôt payé au moment de la donation d'un bien à une personne. 2, record 97, French, - imp%C3%B4t%20sur%20les%20dons
Record number: 97, Textual support number: 1 OBS
impôt sur les donations : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 97, French, - imp%C3%B4t%20sur%20les%20dons
Record 97, Spanish
Record 97, Campo(s) temático(s)
- Sistema tributario
- Finanzas
Record 97, Main entry term, Spanish
- impuesto sobre donaciones
1, record 97, Spanish, impuesto%20sobre%20donaciones
correct, masculine noun
Record 97, Abbreviations, Spanish
Record 97, Synonyms, Spanish
Record 97, Textual support, Spanish
Record number: 97, Textual support number: 1 DEF
Impuesto que se paga al regalar un bien a otra persona. Tiene como objetivo, aparte del recaudatorio en sí mismo, controlar el funcionamiento de otros impuestos como el de herencias. 2, record 97, Spanish, - impuesto%20sobre%20donaciones
Record number: 97, Textual support number: 1 OBS
impuesto sobre donaciones: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 97, Spanish, - impuesto%20sobre%20donaciones
Record 98 - internal organization data 2001-04-30
Record 98, English
Record 98, Subject field(s)
- Taxation
- Foreign Trade
Record 98, Main entry term, English
- equalisation tax 1, record 98, English, equalisation%20tax
Record 98, Abbreviations, English
Record 98, Synonyms, English
- countervailing tax 2, record 98, English, countervailing%20tax
Record 98, Textual support, English
Record number: 98, Textual support number: 1 DEF
Customs tariff applied to imported products in order to equalise conditions by attempting to compensate for all the indirect cascade taxes applied to domestic products. 1, record 98, English, - equalisation%20tax
Record number: 98, Textual support number: 1 OBS
equalisation tax : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 98, English, - equalisation%20tax
Record 98, Key term(s)
- equalization tax
Record 98, French
Record 98, Domaine(s)
- Fiscalité
- Commerce extérieur
Record 98, Main entry term, French
- impôt de compensation des charges intérieures
1, record 98, French, imp%C3%B4t%20de%20compensation%20des%20charges%20int%C3%A9rieures
masculine noun
Record 98, Abbreviations, French
Record 98, Synonyms, French
Record 98, Textual support, French
Record number: 98, Textual support number: 1 DEF
Droit ou tarif douanier qui vise à compenser tous les impôts indirects en cascade sur les produits nationaux, en taxant les produits importés pour qu'ils se trouvent dans des conditions égales. 1, record 98, French, - imp%C3%B4t%20de%20compensation%20des%20charges%20int%C3%A9rieures
Record number: 98, Textual support number: 1 OBS
impôt de compensation des charges intérieures : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 98, French, - imp%C3%B4t%20de%20compensation%20des%20charges%20int%C3%A9rieures
Record 98, Spanish
Record 98, Campo(s) temático(s)
- Sistema tributario
- Comercio exterior
Record 98, Main entry term, Spanish
- impuesto de compensación de gravámenes interiores
1, record 98, Spanish, impuesto%20de%20compensaci%C3%B3n%20de%20grav%C3%A1menes%20interiores
correct, masculine noun
Record 98, Abbreviations, Spanish
Record 98, Synonyms, Spanish
Record 98, Textual support, Spanish
Record number: 98, Textual support number: 1 DEF
Derecho o tarifa aduanera que trata de compensar todos los impuestos indirectos en cascada que han sufrido los productos domésticos, gravando los productos importados para que estén en igualdad de condiciones. 2, record 98, Spanish, - impuesto%20de%20compensaci%C3%B3n%20de%20grav%C3%A1menes%20interiores
Record number: 98, Textual support number: 1 OBS
impuesto de compensación de gravámenes interiores: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 98, Spanish, - impuesto%20de%20compensaci%C3%B3n%20de%20grav%C3%A1menes%20interiores
Record 99 - internal organization data 2001-04-17
Record 99, English
Record 99, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Taxation
Record 99, Main entry term, English
- Technical Committee on Business Taxation
1, record 99, English, Technical%20Committee%20on%20Business%20Taxation
correct, Canada
Record 99, Abbreviations, English
Record 99, Synonyms, English
Record 99, Textual support, English
Record number: 99, Textual support number: 1 OBS
Finance Canada, Tax Policy Branch, Business Income Tax Division. 2, record 99, English, - Technical%20Committee%20on%20Business%20Taxation
Record number: 99, Textual support number: 2 OBS
Independent panel of legal accounting and economics professionals with expertise in the taxation field. It was established following the 1996 federal budget to review Canada’s business taxation system with a view to promoting job creation and economic growth, facilitating compliance and administration, and enhancing fairness. 3, record 99, English, - Technical%20Committee%20on%20Business%20Taxation
Record 99, French
Record 99, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Fiscalité
Record 99, Main entry term, French
- Comité technique de la fiscalité des entreprises
1, record 99, French, Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises
correct, masculine noun, Canada
Record 99, Abbreviations, French
Record 99, Synonyms, French
Record 99, Textual support, French
Record number: 99, Textual support number: 1 OBS
Finances Canada, Direction de la politique de l'impôt, Division de l'impôt des entreprises. 2, record 99, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises
Record number: 99, Textual support number: 2 OBS
Instance indépendante qui regroupe des spécialistes de la fiscalité provenant des milieux du droit, de la comptabilité et des sciences économiques. Créé à la suite du Budget fédéral de 1996 afin d'examiner la fiscalité des entreprises au Canada dans le but de promouvoir la création d'emplois et la croissance économique, de faciliter l'observation et l'administration du régime fiscal, ainsi que de le rendre plus équitable. 3, record 99, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises
Record 99, Spanish
Record 99, Textual support, Spanish
Record 100 - internal organization data 2000-07-27
Record 100, English
Record 100, Subject field(s)
- Taxation
Record 100, Main entry term, English
- tax consequences
1, record 100, English, tax%20consequences
correct, plural
Record 100, Abbreviations, English
Record 100, Synonyms, English
Record 100, Textual support, English
Record number: 100, Textual support number: 1 CONT
Extending the enhanced SR&ED benefits will reduce the negative tax consequences of exceeding the $200, 000 small business limit by a small amount. 2, record 100, English, - tax%20consequences
Record 100, Key term(s)
- tax consequence
Record 100, French
Record 100, Domaine(s)
- Fiscalité
Record 100, Main entry term, French
- conséquences fiscales
1, record 100, French, cons%C3%A9quences%20fiscales
correct, feminine noun, plural
Record 100, Abbreviations, French
Record 100, Synonyms, French
Record 100, Textual support, French
Record number: 100, Textual support number: 1 CONT
L'extension des mesures d'aide améliorées à la RS&DE [activités de recherche scientifique et de développement expérimental] diminuera les conséquences fiscales négatives subies par les entreprises dont le revenu imposable dépasse légèrement le seuil de $200,000. 1, record 100, French, - cons%C3%A9quences%20fiscales
Record 100, Key term(s)
- conséquence fiscale
Record 100, Spanish
Record 100, Campo(s) temático(s)
- Sistema tributario
Record 100, Main entry term, Spanish
- efectos económicos del impuesto
1, record 100, Spanish, efectos%20econ%C3%B3micos%20del%20impuesto
correct, masculine noun
Record 100, Abbreviations, Spanish
Record 100, Synonyms, Spanish
Record 100, Textual support, Spanish
Record number: 100, Textual support number: 1 CONT
Por mucho que se aspire a que un impuesto sea neutral, siempre produce efectos económicos a corto y a largo plazo: evasión, percusión, traslado e incidencia. Cuando el impuesto está al servicio de un objetivo económico, debe producir los efectos -incentivo, impedimento, progresividad, etc.- deseados. 1, record 100, Spanish, - efectos%20econ%C3%B3micos%20del%20impuesto
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