TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRINCIPALE RESIDENCE [35 records]
Record 1 - internal organization data 2024-05-02
Record 1, English
Record 1, Subject field(s)
- Modes of Transport (Tourism)
- Heritage
Record 1, Main entry term, English
- caravan
1, record 1, English, caravan
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A ... covered wagon, typically wooden and horse-drawn, traditionally used for transport and living accomodation by itinerant people ... or by travelling showmen, circus troupes, etc. ... 1, record 1, English, - caravan
Record 1, French
Record 1, Domaine(s)
- Moyens de transport (Tourisme)
- Patrimoine
Record 1, Main entry term, French
- roulotte
1, record 1, French, roulotte
correct, feminine noun, Europe
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] la roulotte existait déjà bien avant l'invention de la voiture. Ce sont les nomades, les gitans et les marchands qui les utilisaient en Europe pour transporter leur marchandise et même comme résidence principale. Alors construites en bois, ces roulottes étaient tirées par des chevaux. 2, record 1, French, - roulotte
Record number: 1, Textual support number: 1 OBS
roulotte : Dans la francophonie canadienne le terme roulotte a le sens de «véhicule qui sert de logement», alors qu’en Europe il s’applique surtout aux nomades et aux gens du spectacles (forains). 3, record 1, French, - roulotte
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-03-04
Record 2, English
Record 2, Subject field(s)
- Loans
- Law of Contracts (common law)
- Property Law (common law)
Record 2, Main entry term, English
- mortgage relief measure
1, record 2, English, mortgage%20relief%20measure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Mortgage holders in financial difficulty on their principal residence can expect to receive fair, reasonable, and timely mortgage relief measures from their federally regulated financial institutions, which are expected to proactively reach out to vulnerable borrowers and make full use of available tools to quickly and efficiently support borrowers through difficult times. 2, record 2, English, - mortgage%20relief%20measure
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Droit des contrats (common law)
- Droit des biens et de la propriété (common law)
Record 2, Main entry term, French
- mesure d’allégement hypothécaire
1, record 2, French, mesure%20d%26rsquo%3Ball%C3%A9gement%20hypoth%C3%A9caire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- mesure d’allègement hypothécaire 2, record 2, French, mesure%20d%26rsquo%3Ball%C3%A8gement%20hypoth%C3%A9caire
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les titulaires d’hypothèques qui ont de la difficulté à payer leur résidence principale peuvent s’attendre à bénéficier de mesures d’allégement hypothécaire justes, raisonnables et opportunes de la part de leur institution financière sous réglementation fédérale. 1, record 2, French, - mesure%20d%26rsquo%3Ball%C3%A9gement%20hypoth%C3%A9caire
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2023-08-16
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- primary place of residence
1, record 3, English, primary%20place%20of%20residence
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual's secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another). 2, record 3, English, - primary%20place%20of%20residence
Record number: 3, Textual support number: 1 OBS
While there is some similarity to the term "principal residence" used under the Income Tax Act (ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual's primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes. 2, record 3, English, - primary%20place%20of%20residence
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- résidence habituelle
1, record 3, French, r%C3%A9sidence%20habituelle
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Lorsqu’un particulier a plus d’une résidence, la résidence qui n’est pas la plus importante pour ce particulier est la résidence secondaire puisqu’elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu’une autre). 2, record 3, French, - r%C3%A9sidence%20habituelle
Record number: 3, Textual support number: 1 OBS
Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu(LIR), la détermination de la résidence principale n’ indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée]. 2, record 3, French, - r%C3%A9sidence%20habituelle
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- lugar de residencia principal
1, record 3, Spanish, lugar%20de%20residencia%20principal
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 CONT
A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable. 1, record 3, Spanish, - lugar%20de%20residencia%20principal
Record 4 - internal organization data 2022-11-09
Record 4, English
Record 4, Subject field(s)
- Official Ceremonies
Record 4, Main entry term, English
- Royal Standard
1, record 4, English, Royal%20Standard
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A flag used by [a] monarch and members of [a] royal family. 2, record 4, English, - Royal%20Standard
Record 4, French
Record 4, Domaine(s)
- Cérémonies officielles
Record 4, Main entry term, French
- étendard royal
1, record 4, French, %C3%A9tendard%20royal
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- drapeau royal 2, record 4, French, drapeau%20royal
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
L'étendard royal [signale] la présence [d’un] monarque dans sa principale résidence [...] 1, record 4, French, - %C3%A9tendard%20royal
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Ceremonias oficiales
Record 4, Main entry term, Spanish
- estandarte real
1, record 4, Spanish, estandarte%20real
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Bandera que se [iza] al tope mayor del buque en que se embarcaba una persona real, o a un asta en el edificio en que se alojaba. 1, record 4, Spanish, - estandarte%20real
Record 5 - internal organization data 2022-08-17
Record 5, English
Record 5, Subject field(s)
- Tourism (General)
Record 5, Main entry term, English
- local tourism
1, record 5, English, local%20tourism
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- proximity tourism 2, record 5, English, proximity%20tourism
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Proximity tourism refers to a particular form of tourism that emphasises local destinations, short distances and lower-carbon modes of transportation. Yet, proximity tourism is not only about distance – it is a form of tourism that is built upon the idea of seeing proximate, everyday surroundings anew. 2, record 5, English, - local%20tourism
Record 5, French
Record 5, Domaine(s)
- Tourisme (Généralités)
Record 5, Main entry term, French
- tourisme local
1, record 5, French, tourisme%20local
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- tourisme de proximité 2, record 5, French, tourisme%20de%20proximit%C3%A9
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Le tourisme local est un moyen qui permet de se dépayser et de(re) découvrir sa propre ville ou région. Sa principale spécificité est qu'au lieu de partir en vacances dans une autre région, voire dans un autre pays, les touristes restent dans un rayon de 100 km autour de leur lieu de résidence. Si le tourisme de proximité est surtout pratiqué pour les sorties et week-ends en famille, il est aussi possible d’en faire pendant les vacances. 3, record 5, French, - tourisme%20local
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2022-08-12
Record 6, English
Record 6, Subject field(s)
- Software
- Internet and Telematics
- Hotel Industry (General)
- Real Estate
Record 6, Main entry term, English
- short-term rental platform
1, record 6, English, short%2Dterm%20rental%20platform
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
In recent years, short-term rental platforms in the lodging sector ... have received extensive attention and emerged as potentially alternative suppliers of services traditionally provided by established commercial accommodation providers, that is, hotels. 2, record 6, English, - short%2Dterm%20rental%20platform
Record 6, French
Record 6, Domaine(s)
- Logiciels
- Internet et télématique
- Hôtellerie (Généralités)
- Immobilier
Record 6, Main entry term, French
- plateforme de location de courte durée
1, record 6, French, plateforme%20de%20location%20de%20courte%20dur%C3%A9e
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
En étudiant les documents qui seront présentés lors de la demande de numéro d’enregistrement, comme le compte de taxes, ces agents pourront ainsi vérifier si c'est bien une résidence principale qui est offerte sur ces plateformes de location de courte durée. 2, record 6, French, - plateforme%20de%20location%20de%20courte%20dur%C3%A9e
Record 6, Key term(s)
- plate-forme de location de courte durée
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2022-04-14
Record 7, English
Record 7, Subject field(s)
- Real Estate
- Taxation
- Federal Administration
Record 7, Main entry term, English
- residential property flipping rule
1, record 7, English, residential%20property%20flipping%20rule
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
[The] residential property flipping rule [ensures] profits from flipping properties are fully taxed[.] Any person who sells a residential property they have held for less than 12 months would be fully taxed on their profits as business income. 2, record 7, English, - residential%20property%20flipping%20rule
Record 7, French
Record 7, Domaine(s)
- Immobilier
- Fiscalité
- Administration fédérale
Record 7, Main entry term, French
- règle sur les reventes précipitées de biens immobiliers résidentiels
1, record 7, French, r%C3%A8gle%20sur%20les%20reventes%20pr%C3%A9cipit%C3%A9es%20de%20biens%20immobiliers%20r%C3%A9sidentiels
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Règle sur les reventes précipitées de biens immobiliers résidentiels. Les profits découlant des reventes précipitées de biens immobiliers résidentiels sont entièrement imposables comme revenu tiré d’une entreprise, ce qui veut dire qu'ils ne sont pas admissibles au taux d’inclusion des gains en capital de 50 % ou de l'exemption pour résidence principale. 2, record 7, French, - r%C3%A8gle%20sur%20les%20reventes%20pr%C3%A9cipit%C3%A9es%20de%20biens%20immobiliers%20r%C3%A9sidentiels
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2022-03-08
Record 8, English
Record 8, Subject field(s)
- Labour and Employment
- Sociology of Work
- Industrial and Economic Psychology
Record 8, Main entry term, English
- fly-in/fly-out and drive-in/drive-out
1, record 8, English, fly%2Din%2Ffly%2Dout%20and%20drive%2Din%2Fdrive%2Dout
correct, noun
Record 8, Abbreviations, English
- FIFO-DIDO 1, record 8, English, FIFO%2DDIDO
correct
Record 8, Synonyms, English
- FIFO-DIDO system 2, record 8, English, FIFO%2DDIDO%20system
correct
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
FIFO-DIDO is a workforce management model ... Mining companies favour FIFO-DIDO for practical reasons, such as the location of the mining site in a remote area, the temporary nature of the mining operations and the potential pressure in terms of housing and infrastructure ... FIFO-DIDO can require the employer to build worker camps to house out-of-town workers ... The camps can be located within or alongside the community, a few kilometers away or completely isolated from the nearest community ... On days off, these workers usually return to their principal residence, which can be located several hundred kilometers from the mine ... 1, record 8, English, - fly%2Din%2Ffly%2Dout%20and%20drive%2Din%2Fdrive%2Dout
Record 8, Key term(s)
- fly-in fly-out and drive-in drive-out
Record 8, French
Record 8, Domaine(s)
- Travail et emploi
- Sociologie du travail
- Psychologie industrielle et économique
Record 8, Main entry term, French
- système de FIFO-DIDO
1, record 8, French, syst%C3%A8me%20de%20FIFO%2DDIDO
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- FIFO-DIDO 2, record 8, French, FIFO%2DDIDO
correct, masculine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
[...] système de navettage aérien ou routier mis en place par les entreprises pour transporter des travailleurs vers des sites de travail généralement en régions [éloignées] ou isolées. 3, record 8, French, - syst%C3%A8me%20de%20FIFO%2DDIDO
Record number: 8, Textual support number: 1 CONT
Les compagnies minières favorisent le FIFO-DIDO pour des raisons pratiques, telles que la localisation en milieu isolé du site d’exploitation, la durée ponctuelle de l'exploitation et la pression potentielle en ce qui concerne le logement et les infrastructures [...] Le FIFO-DIDO peut impliquer la construction par l'employeur de camps de travailleurs afin de loger la [main-d’œuvre] non résidente [...] Les camps peuvent être situés au sein de la communauté, à côté de celle-ci, à quelques kilomètres, ou être complètement isolés de la communauté la plus proche [...] Durant les jours de congé, ces travailleurs retournent généralement dans leur résidence principale, qui peut être située à plusieurs centaines de kilomètres de la mine [...] 1, record 8, French, - syst%C3%A8me%20de%20FIFO%2DDIDO
Record number: 8, Textual support number: 1 OBS
FIFO-DIDO : fly-in fly-out, drive-in drive-out. 4, record 8, French, - syst%C3%A8me%20de%20FIFO%2DDIDO
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - external organization data 2021-12-14
Record 9, English
Record 9, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 9, Main entry term, English
- dependant
1, record 9, English, dependant
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
A person, other than an employee, who resides with the employee at the employee's primary residence in that district, and is: 1. the employee's spouse or common-law partner; 2. a person whom the member is eligible to claim a tax credit under the Income Tax Act; or 3. a biological child, stepchild, adopted child, or legal ward of a member, who is unmarried and under 25 years of age, and is in full-time attendance at a recognized educational institution. 1, record 9, English, - dependant
Record 9, French
Record 9, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 9, Main entry term, French
- personne à charge
1, record 9, French, personne%20%C3%A0%20charge
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Personne, autre qu'un employé, qui habite en permanence avec l'employé à sa résidence principale dans le district et : 1. qui est le conjoint ou le conjoint de fait de l'employé; 2. à l'égard de laquelle le membre a le droit de réclamer un crédit d’impôt en vertu de la Loi sur l'impôt sur le revenu; ou 3. qui est un enfant naturel, un enfant issu d’une union antérieure du conjoint, un enfant adopté ou un pupille du membre, qui n’ est pas marié et qui a moins de 25 ans, et qui fréquente à temps plein un établissement d’enseignement reconnu. 1, record 9, French, - personne%20%C3%A0%20charge
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2017-05-24
Record 10, English
Record 10, Subject field(s)
- Property Law (civil law)
- Loans
Record 10, Main entry term, English
- seizure of immovable property
1, record 10, English, seizure%20of%20immovable%20property
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
- seizure of immovables 2, record 10, English, seizure%20of%20immovables
correct
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
A legally enforced transfer of real property ordered by a court to satisfy unpaid debts. 3, record 10, English, - seizure%20of%20immovable%20property
Record number: 10, Textual support number: 1 CONT
If you own a building that is your principal residence and the court orders you to pay $20 000 or more, the creditor may seize the building and have it sold under judicial order in order to be reimbursed. ... Accordingly, in the case of a debt for unpaid child alimony, the seizure of immovable property is allowed even if the amount of your debt is less than $20 000. 4, record 10, English, - seizure%20of%20immovable%20property
Record 10, Key term(s)
- seizure of immoveable property
- seizure of immoveables
Record 10, French
Record 10, Domaine(s)
- Droit des biens et de la propriété (droit civil)
- Prêts et emprunts
Record 10, Main entry term, French
- saisie immobilière
1, record 10, French, saisie%20immobili%C3%A8re
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
Si vous êtes propriétaire d’un immeuble qui vous sert de résidence principale et que le tribunal vous condamne à payer une somme de 20 000 $ et plus, le créancier peut saisir cet immeuble et le faire vendre sous contrôle de justice pour se faire rembourser. [...] Ainsi, dans le cas d’une dette pour une pension alimentaire impayée, la saisie immobilière est permise même si le montant de votre dette est de moins de 20 000 $. 2, record 10, French, - saisie%20immobili%C3%A8re
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2014-10-06
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- principal residence exemption
1, record 11, English, principal%20residence%20exemption
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
Principal residence exemption — When a principal residence is sold, the gain is not taxable if it has been the person's principal residence for the whole time it has been owned. This is because the principal residence exemption eliminates the capital gain. ... Canada Revenue Agency (CRA) usually considers that if there is more than 1/2 hectare (1.25 acres) of property, only 1/2 hectare of the land can be considered part of the principal residence, and there would be a capital gain on the excess when the property is sold, even if the rest is the principal residence. 2, record 11, English, - principal%20residence%20exemption
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- exemption pour résidence principale
1, record 11, French, exemption%20pour%20r%C3%A9sidence%20principale
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 CONT
L'exemption pour résidence principale procure un allègement fiscal généreux aux contribuables canadiens [...] Aux fins de l'impôt canadien, [...] il y a des restrictions au sujet de la superficie de la propriété qui peut être couverte par l'exemption. Le chiffre magique est un demi-hectare. 2, record 11, French, - exemption%20pour%20r%C3%A9sidence%20principale
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2008-09-13
Record 12, English
Record 12, Subject field(s)
- Titles of Documents and Works
- Taxation
Record 12, Main entry term, English
- Principal Residence Worksheet
1, record 12, English, Principal%20Residence%20Worksheet
correct, Canada
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
Canada Revenue Agency's worksheet (IND)-WS. 2, record 12, English, - Principal%20Residence%20Worksheet
Record 12, French
Record 12, Domaine(s)
- Titres de documents et d'œuvres
- Fiscalité
Record 12, Main entry term, French
- Feuille de travail pour résidence principale
1, record 12, French, Feuille%20de%20travail%20pour%20r%C3%A9sidence%20principale
correct, feminine noun, Canada
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Feuille de travail T2091 (IND)-WS de l’Agence du revenu du Canada. 2, record 12, French, - Feuille%20de%20travail%20pour%20r%C3%A9sidence%20principale
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2008-09-13
Record 13, English
Record 13, Subject field(s)
- Titles of Forms
- Taxation
- Family Law (common law)
Record 13, Main entry term, English
- Principal Residence Worksheet
1, record 13, English, Principal%20Residence%20Worksheet
correct, Canada
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
Canada Revenue Agency's form T1079-WS E. 2, record 13, English, - Principal%20Residence%20Worksheet
Record 13, French
Record 13, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
- Droit de la famille (common law)
Record 13, Main entry term, French
- Feuille de travail pour résidence principale
1, record 13, French, Feuille%20de%20travail%20pour%20r%C3%A9sidence%20principale
correct, feminine noun, Canada
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 OBS
Formulaire T1079-WS F de l’Agence de revenu du Canada. 2, record 13, French, - Feuille%20de%20travail%20pour%20r%C3%A9sidence%20principale
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2008-09-04
Record 14, English
Record 14, Subject field(s)
- Urban Housing
- Regulations (Urban Studies)
- Administrative Law
- Taxation
Record 14, Main entry term, English
- principal residence
1, record 14, English, principal%20residence
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
Principal residence. Your main home. Your principal residence may be a house, condominium, mobile home, or houseboat, as long as it is the place where you live most of the time. 2, record 14, English, - principal%20residence
Record number: 14, Textual support number: 1 OBS
Source : Income Tax Act, section 54(g). 3, record 14, English, - principal%20residence
Record 14, French
Record 14, Domaine(s)
- Habitation et logement (Urbanisme)
- Réglementation (Urbanisme)
- Droit administratif
- Fiscalité
Record 14, Main entry term, French
- résidence principale
1, record 14, French, r%C3%A9sidence%20principale
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- principale résidence 2, record 14, French, principale%20r%C3%A9sidence
correct, feminine noun
- logement principal 3, record 14, French, logement%20principal
correct, masculine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Le soin du propriétaire pour cette seconde résidence est si grand que fréquemment il l’entraîne à une dépense bien considérable au regard de ce qu’il débourse pour son logement principal. Il devient difficile de nommer «secondaire» la résidence loin du trouble urbain. Sur le plan économique, la multiplication de ces sortes de résidences peut aboutir à une insuffisance de l’investissement en «logements principaux». 3, record 14, French, - r%C3%A9sidence%20principale
Record number: 14, Textual support number: 1 OBS
logement : Lieu où on loge; et plus particulièrement, domicile habituel. [...] Synonyme : habitation. 4, record 14, French, - r%C3%A9sidence%20principale
Record number: 14, Textual support number: 2 OBS
résidence principale : Source : Loi de l'impôt sur le revenu, article 54(g). 5, record 14, French, - r%C3%A9sidence%20principale
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2008-08-13
Record 15, English
Record 15, Subject field(s)
- Titles of Forms
- Taxation
Record 15, Main entry term, English
- Designation of a property as a Principal Residence by an Individual (Other than a Personal Trust)
1, record 15, English, Designation%20of%20a%20property%20as%20a%20Principal%20Residence%20by%20an%20Individual%20%28Other%20than%20a%20Personal%20Trust%29
correct, Canada
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 OBS
Canada Revenue Agency's form T2091(IND) E. 2, record 15, English, - Designation%20of%20a%20property%20as%20a%20Principal%20Residence%20by%20an%20Individual%20%28Other%20than%20a%20Personal%20Trust%29
Record 15, French
Record 15, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 15, Main entry term, French
- Désignation d’un bien comme résidence principale par un particulier(autre qu'une fiducie personnelle)
1, record 15, French, D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20un%20particulier%28autre%20qu%27une%20fiducie%20personnelle%29
correct, feminine noun, Canada
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
Formulaire T2091(IND) F de l’Agence du revenu du Canada. 2, record 15, French, - D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20un%20particulier%28autre%20qu%27une%20fiducie%20personnelle%29
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2008-06-26
Record 16, English
Record 16, Subject field(s)
- Titles of Monographs
- Urban Housing
- Real Estate
Record 16, Main entry term, English
- Principal Residence
1, record 16, English, Principal%20Residence
correct, Canada
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
Canada Revenue Agency's Interpretation Bulletin IT-120R6. 2, record 16, English, - Principal%20Residence
Record 16, French
Record 16, Domaine(s)
- Titres de monographies
- Habitation et logement (Urbanisme)
- Immobilier
Record 16, Main entry term, French
- Résidence principale
1, record 16, French, R%C3%A9sidence%20principale
correct, feminine noun, Canada
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Bulletin d’interprétation IT-120R6 de l’Agence du revenu du Canada. 2, record 16, French, - R%C3%A9sidence%20principale
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2008-06-25
Record 17, English
Record 17, Subject field(s)
- Titles of Forms
- Property Law (common law)
Record 17, Main entry term, English
- Designation of a Property as a Principal Residence by the Legal Representative of a Deceased individual
1, record 17, English, Designation%20of%20a%20Property%20as%20a%20Principal%20Residence%20by%20the%20Legal%20Representative%20of%20a%20Deceased%20individual
correct, Canada
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 OBS
Canada Revenue Agency's form T1255E (LEGREP). 2, record 17, English, - Designation%20of%20a%20Property%20as%20a%20Principal%20Residence%20by%20the%20Legal%20Representative%20of%20a%20Deceased%20individual
Record 17, French
Record 17, Domaine(s)
- Titres de formulaires administratifs
- Droit des biens et de la propriété (common law)
Record 17, Main entry term, French
- Désignation d’un bien comme résidence principale par le représentant légal d’un particulier décédé
1, record 17, French, D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20le%20repr%C3%A9sentant%20l%C3%A9gal%20d%26rsquo%3Bun%20particulier%20d%C3%A9c%C3%A9d%C3%A9
correct, feminine noun, Canada
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Formulaire T1255F (LEGREP) de l’Agence du revenu du Canada. 2, record 17, French, - D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20le%20repr%C3%A9sentant%20l%C3%A9gal%20d%26rsquo%3Bun%20particulier%20d%C3%A9c%C3%A9d%C3%A9
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2007-05-15
Record 18, English
Record 18, Subject field(s)
- Taxation
Record 18, Main entry term, English
- deemed disposition
1, record 18, English, deemed%20disposition
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
Deemed dispositions which do not involve a change in ownership and occur in the event of death, leaving Canada, change in the use of a property, e.g., principal residence becomes a rented income-producing property, adjustments made to the cost base of a property where a negative amount results and the expiry of certain options. 2, record 18, English, - deemed%20disposition
Record number: 18, Textual support number: 1 OBS
Source: Income Tax Act, S. 48. Also found in the federal T1 income tax return and in the Taxation Operations Manual 40(10)0-H of Revenue Canada, 2-1999. 3, record 18, English, - deemed%20disposition
Record 18, French
Record 18, Domaine(s)
- Fiscalité
Record 18, Main entry term, French
- disposition présumée
1, record 18, French, disposition%20pr%C3%A9sum%C3%A9e
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- disposition réputée 2, record 18, French, disposition%20r%C3%A9put%C3%A9e
correct, feminine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
Cession théorique qui, aux fins d’une loi fiscale, est considérée comme étant survenue et qui, de ce fait, est soumise aux dispositions de la loi au même titre qu’une cession réelle. 3, record 18, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 18, Textual support number: 1 CONT
Les «dispositions présumées» qui n’ entraînent pas de changement dans la propriété et qui surviennent à la suite du décès, du départ du Canada, du changement dans l'usage d’un bien, par exemple : la résidence principale devient un bien loué producteur de revenu, des rajustements apportés aux prix de base d’un bien lorsqu'il y a un montant négatif et l'expiration de certaines options. 4, record 18, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 18, Textual support number: 1 OBS
disposition présumée et disposition réputée : Termes employés dans la Loi de l’impôt sur le revenu, art. 48. 5, record 18, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 18, Textual support number: 2 OBS
disposition réputée : terme qui figure dans la déclaration d’impôt T1 au niveau fédéral et dans le Manuel des Opérations de l’impôt (MOI-40(10)0-H). 5, record 18, French, - disposition%20pr%C3%A9sum%C3%A9e
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2005-12-08
Record 19, English
Record 19, Subject field(s)
- Urban Housing
Record 19, Main entry term, English
- second home
1, record 19, English, second%20home
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
- second residence 2, record 19, English, second%20residence
correct
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
The number of second homes for leisure-time use will probably increase enormously. 1, record 19, English, - second%20home
Record number: 19, Textual support number: 1 OBS
Second residence: expression used on the federal income tax return T1 forms. 3, record 19, English, - second%20home
Record 19, Key term(s)
- secondary residence
Record 19, French
Record 19, Domaine(s)
- Habitation et logement (Urbanisme)
Record 19, Main entry term, French
- résidence secondaire
1, record 19, French, r%C3%A9sidence%20secondaire
correct, feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 DEF
Lieu d’habitation destiné le plus souvent aux séjours de vacances ou de week-end et dont quelqu'un dispose en plus de sa résidence principale. 2, record 19, French, - r%C3%A9sidence%20secondaire
Record number: 19, Textual support number: 1 CONT
Des quartiers de résidences secondaires apparaissent pour ceux qui peuvent se le permettre. 3, record 19, French, - r%C3%A9sidence%20secondaire
Record 19, Spanish
Record 19, Campo(s) temático(s)
- Viviendas (Urbanismo)
Record 19, Main entry term, Spanish
- segunda residencia
1, record 19, Spanish, segunda%20residencia
correct, feminine noun
Record 19, Abbreviations, Spanish
Record 19, Synonyms, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2002-10-31
Record 20, English
Record 20, Subject field(s)
- Administrative Law
- Taxation
- Regulations (Urban Studies)
- Urban Housing
Record 20, Main entry term, English
- principal place of residence
1, record 20, English, principal%20place%20of%20residence
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
- main dwelling place 2, record 20, English, main%20dwelling%20place
correct
- principal dwelling place 3, record 20, English, principal%20dwelling%20place
correct
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
On September 30, 1994, Michael B. Biderman executed a disclaimer of his interests as a beneficiary of his wife's estate. At the time of her death, Dale Rochelle Biderman owned property at 1370 Hastings Drive, London, Ontario and 500 common shares in Jandale Holdings Ltd. Hastings Drive was her principal place of residence where her husband and children continue to live. 1, record 20, English, - principal%20place%20of%20residence
Record 20, French
Record 20, Domaine(s)
- Droit administratif
- Fiscalité
- Réglementation (Urbanisme)
- Habitation et logement (Urbanisme)
Record 20, Main entry term, French
- lieu de résidence principal
1, record 20, French, lieu%20de%20r%C3%A9sidence%20principal
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
- lieu principal de résidence 2, record 20, French, lieu%20principal%20de%20r%C3%A9sidence
correct, feminine noun
Record 20, Textual support, French
Record number: 20, Textual support number: 1 CONT
La définition du domicile fiscal répond aux critères suivants :-lieu de résidence habituel de la personne et de sa famille;-lieu de résidence principal dans le cas de résidence dans plusieurs pays;-lieu de travail principal, lorsque le domicile et la résidence principale sont situés dans deux ou plusieurs pays; [...] Cette règle générale s’applique sous réserve des dispositions des conventions fiscales internationales que la France a conclues avec les autres pays. 3, record 20, French, - lieu%20de%20r%C3%A9sidence%20principal
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2002-03-25
Record 21, English
Record 21, Subject field(s)
- Taxation
- Social Security and Employment Insurance
Record 21, Main entry term, English
- non-taxable benefit
1, record 21, English, non%2Dtaxable%20benefit
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
- nontaxable benefit 2, record 21, English, nontaxable%20benefit
correct
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
The Manitoba Pensioners' School Tax Assistance program provides non-taxable benefits for seniors 55 years of age or over, towards school taxes payable on a homeowner's principal residence, or towards the school tax portion of rental costs for tenants. 3, record 21, English, - non%2Dtaxable%20benefit
Record 21, Key term(s)
- non-taxable benefits
- nontaxable benefits
Record 21, French
Record 21, Domaine(s)
- Fiscalité
- Sécurité sociale et assurance-emploi
Record 21, Main entry term, French
- prestation non imposable
1, record 21, French, prestation%20non%20imposable
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
En vertu de ce programme [Aide aux pensionnés en matière de taxes scolaires], les personnes âgées de 55 ans ou plus reçoivent des prestations non imposables au titres des taxes scolaires payables sur leur résidence principale, s’ils sont propriétaires, ou au titre de la partie du loyer payé qui représente les taxes scolaires, s’ils sont locataires. 1, record 21, French, - prestation%20non%20imposable
Record 21, Spanish
Record 21, Campo(s) temático(s)
- Sistema tributario
- Seguridad social y seguro de desempleo
Record 21, Main entry term, Spanish
- contribuciones no gravables
1, record 21, Spanish, contribuciones%20no%20gravables
feminine noun
Record 21, Abbreviations, Spanish
Record 21, Synonyms, Spanish
Record 21, Textual support, Spanish
Record 21, Key term(s)
- contribución no gravable
Record 22 - internal organization data 2001-08-02
Record 22, English
Record 22, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Taxation
Record 22, Main entry term, English
- Homeowners' Freedom from Double Taxation Act
1, record 22, English, Homeowners%27%20Freedom%20from%20Double%20Taxation%20Act
correct, Canada
Record 22, Abbreviations, English
Record 22, Synonyms, English
- An Act to amend the Income Tax Act (deduction of property taxes paid in respect of a principal residence) 1, record 22, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%20%28deduction%20of%20property%20taxes%20paid%20in%20respect%20of%20a%20principal%20residence%29
correct, Canada
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
Legal title: An Act to amend the Income Tax Act (deduction of property taxes paid in respect of a principal residence). Short title: Homeowners' Freedom from Double Taxation Act. 2, record 22, English, - Homeowners%27%20Freedom%20from%20Double%20Taxation%20Act
Record 22, French
Record 22, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Fiscalité
Record 22, Main entry term, French
- Loi sur l'élimination de la double imposition du propriétaire d’une résidence principale
1, record 22, French, Loi%20sur%20l%27%C3%A9limination%20de%20la%20double%20imposition%20du%20propri%C3%A9taire%20d%26rsquo%3Bune%20r%C3%A9sidence%20principale
correct, feminine noun, Canada
Record 22, Abbreviations, French
Record 22, Synonyms, French
- Loi modifiant la Loi de l'impôt sur le revenu(déduction des impôts fonciers payés sur une résidence principale) 1, record 22, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%28d%C3%A9duction%20des%20imp%C3%B4ts%20fonciers%20pay%C3%A9s%20sur%20une%20r%C3%A9sidence%20principale%29
correct, feminine noun, Canada
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Titre légal : Loi modifiant la Loi de l'impôt sur le revenu(déduction des impôts fonciers payés sur une résidence principale). Titre abrégé : Loi sur l'élimination de la double imposition du propriétaire d’une résidence principale. 2, record 22, French, - Loi%20sur%20l%27%C3%A9limination%20de%20la%20double%20imposition%20du%20propri%C3%A9taire%20d%26rsquo%3Bune%20r%C3%A9sidence%20principale
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - external organization data 2000-05-29
Record 23, English
Record 23, Subject field(s)
- Security
- Protection of Life
- Radiation Protection
- Compartment - Canadian Nuclear Safety Commission
Record 23, Main entry term, English
- identification report
1, record 23, English, identification%20report
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
A licensee shall, before issuing an authorization to enter a protected area to any person other than an inspector ... prepare an identification report with respect to that person. An identification report ... shall ... include the following documents as information: (a) the full name, date and place of birth of that person; (b) documentary evidence that that person's presence in Canada is lawful; (c) the address of that person's principal residence in Canada; (d) a photograph depicting the frontal view of the face of that person; and (e) the occupation of that person. 1, record 23, English, - identification%20report
Record 23, French
Record 23, Domaine(s)
- Sécurité
- Sécurité des personnes
- Radioprotection
- Tiroir - Commission canadienne de sûreté nucléaire
Record 23, Main entry term, French
- rapport d’identification
1, record 23, French, rapport%20d%26rsquo%3Bidentification
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Un [titulaire] de permis doit, avant d’accorder l'autorisation d’entrer dans une [zone] protégée à une personne autre qu'un inspecteur [...] préparer un rapport d’identification concernant cette personne. Le rapport d’identification [...] doit comprendre les documents et les renseignements suivants au sujet de la personne concernée : a) ses nom et prénom, sa date et son lieu de naissance; b) des preuves documentaires établissant la légalité de sa présence au Canada; c) l'adresse de sa résidence principale au Canada; d) une photographie montrant un portrait de face de cette personne; et e) sa profession. 1, record 23, French, - rapport%20d%26rsquo%3Bidentification
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2000-03-07
Record 24, English
Record 24, Subject field(s)
- Titles of Forms
- Taxation
Record 24, Main entry term, English
- Designation of a Property as a Principal Residence by a Personal Trust
1, record 24, English, Designation%20of%20a%20Property%20as%20a%20Principal%20Residence%20by%20a%20Personal%20Trust
correct, Canada
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 OBS
Publication number +T1079 E of Revenue Canada. 1, record 24, English, - Designation%20of%20a%20Property%20as%20a%20Principal%20Residence%20by%20a%20Personal%20Trust
Record 24, French
Record 24, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 24, Main entry term, French
- Désignation d’un bien comme résidence principale par une fiducie personnelle
1, record 24, French, D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20une%20fiducie%20personnelle
correct, feminine noun, Canada
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Publication numéro +T1079 F de Revenu Canada. 1, record 24, French, - D%C3%A9signation%20d%26rsquo%3Bun%20bien%20comme%20r%C3%A9sidence%20principale%20par%20une%20fiducie%20personnelle
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1999-03-17
Record 25, English
Record 25, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
- Taxation
Record 25, Main entry term, English
- net wealth tax
1, record 25, English, net%20wealth%20tax
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 DEF
Tax imposed either annually (annual net wealth tax) or at death (gift and inheritance or estate tax) on the net value of assets. Property taxes levied by provincial or municipal governments are a form of wealth taxation in Canada. With the general exception of a taxpayer's principal residence, capital gains tax is assessed on the increase in value of assets upon the death of a taxpayer. 1, record 25, English, - net%20wealth%20tax
Record 25, French
Record 25, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
- Fiscalité
Record 25, Main entry term, French
- impôt sur le patrimoine net
1, record 25, French, imp%C3%B4t%20sur%20le%20patrimoine%20net
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Impôt appliqué soit chaque année(impôt annuel sur le patrimoine net), soit au décès(impôt successoral) sur la valeur nette des actifs d’une personne. Les impôts fonciers prélevés par les administrations provinciales et municipales représentent une forme d’impôt sur la richesse au Canada. l'exception générale de la résidence principale du contribuable, l'impôt sur les gains en capital s’applique à l'augmentation de valeur des actifs d’un contribuable, constatée au moment de son décès. 1, record 25, French, - imp%C3%B4t%20sur%20le%20patrimoine%20net
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1998-04-06
Record 26, English
Record 26, Subject field(s)
- Loans
Record 26, Main entry term, English
- significant borrower
1, record 26, English, significant%20borrower
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record 26, French
Record 26, Domaine(s)
- Prêts et emprunts
Record 26, Main entry term, French
- emprunteur important
1, record 26, French, emprunteur%20important
correct, masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 DEF
Personne physique qui a, envers la banque ou une entité faisant partie du même groupe que celle-ci, une dette résultant d’emprunts, à l'exception des emprunts garantis par une hypothèque sur sa résidence principale, dont le montant total du principal excède le montant le plus élevé entre 200 000 $ et 1/50 pour cent du capital réglementaire de la banque; ou une entité qui a, envers la banque ou une entité faisant partie du même groupe que celle-ci, une dette résultant d’emprunts dont le montant total du principal excède le montant le plus élevé entre 500 000$, 1/20 pour cent du capital réglementaire de la banque et 25 pour cent de la valeur de l'actif de l'entité débitrice. 1, record 26, French, - emprunteur%20important
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1997-02-28
Record 27, English
Record 27, Subject field(s)
- Social Security and Employment Insurance
- Taxation
Record 27, Main entry term, English
- non-taxable grant
1, record 27, English, non%2Dtaxable%20grant
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
- nontaxable grant 2, record 27, English, nontaxable%20grant
correct
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
Up to and including the 1992 taxation year, senior citizens 65 years of age or over who were either homeowners or tenants, were eligible to apply for this non-taxable grant [Ontario Property Tax Grant] to offset the year's municipal property and school taxes payable on their principal residence, regardless of their income. 1, record 27, English, - non%2Dtaxable%20grant
Record 27, French
Record 27, Domaine(s)
- Sécurité sociale et assurance-emploi
- Fiscalité
Record 27, Main entry term, French
- subvention non imposable
1, record 27, French, subvention%20non%20imposable
correct, feminine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 CONT
Jusqu'en 1992 inclusivement, les personnes âgées de 65 ans et plus qui sont propriétaires ou locataires pouvaient demander cette subvention non imposable, qui servait à réduire les impôts fonciers et scolaires municipaux de l'année en cours sur leur résidence principale, et ce, quel que soit leur revenu. 1, record 27, French, - subvention%20non%20imposable
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1996-02-14
Record 28, English
Record 28, Subject field(s)
- Titles of Non-Governmental Provincial Programs (Canadian)
Record 28, Main entry term, English
- Family Income Plan
1, record 28, English, Family%20Income%20Plan
correct, Saskatchewan
Record 28, Abbreviations, English
- FIP 1, record 28, English, FIP
correct, Saskatchewan
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 OBS
A family with gross assets not exceeding a current market value of $150,000 (excluding principal residence, furnishings and family car) and in receipt of the federal Child Tax Benefit, on behalf of any dependent children under 18 years of age, may apply for this income-tested benefit. 1, record 28, English, - Family%20Income%20Plan
Record 28, French
Record 28, Domaine(s)
- Titres de programmes provinciaux non gouvernementaux canadiens
Record 28, Main entry term, French
- Family Income Plan
1, record 28, French, Family%20Income%20Plan
correct, Saskatchewan
Record 28, Abbreviations, French
- FIP 1, record 28, French, FIP
correct, Saskatchewan
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 OBS
Une famille qui possède des biens(à l'exception de la résidence principale, de l'ameublement et de la voiture familiale) dont la valeur marchande courante ne dépasse pas 150 000 $ et qui touche la Prestation fiscale pour enfants, pour des enfants de moins de 18 ans qui sont à sa charge, peut demander cette prestation fondée sur le revenu. 1, record 28, French, - Family%20Income%20Plan
Record 28, Key term(s)
- Régime de revenu familial
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1993-01-05
Record 29, English
Record 29, Subject field(s)
- Federal Administration
Record 29, Main entry term, English
- person with lay-off status
1, record 29, English, person%20with%20lay%2Doff%20status
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
Deputy heads have authority to provide assistance in the acquisition or disposal of a principal residence to persons with lay-off status whom they wish to reappoint. 1, record 29, English, - person%20with%20lay%2Doff%20status
Record 29, French
Record 29, Domaine(s)
- Administration fédérale
Record 29, Main entry term, French
- personne licenciée
1, record 29, French, personne%20licenci%C3%A9e
correct, feminine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 CONT
Les sous-chefs sont désormais autorisés(voir le chapitre 375 du MGP, volume 13) à fournir une aide en vue de l'acquisition ou de la vente d’une résidence principale aux personnes licenciées qu'ils désirent réintégrer dans leurs postes. 1, record 29, French, - personne%20licenci%C3%A9e
Record number: 29, Textual support number: 1 OBS
Terme tiré du Manuel du Conseil du Trésor - Ressources humaines. 2, record 29, French, - personne%20licenci%C3%A9e
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1993-01-05
Record 30, English
Record 30, Subject field(s)
- Federal Administration
Record 30, Main entry term, English
- reappoint
1, record 30, English, reappoint
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
Deputy heads have authority to provide assistance in the acquisition or disposal of a principal residence to persons with lay-off status whom they wish to reappoint. 1, record 30, English, - reappoint
Record 30, French
Record 30, Domaine(s)
- Administration fédérale
Record 30, Main entry term, French
- réintégrer dans son poste 1, record 30, French, r%C3%A9int%C3%A9grer%20dans%20son%20poste
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 CONT
Les sous-chefs sont désormais autorisés à fournir une aide en vue de l'acquisition ou de la vente d’une résidence principale aux personnes licenciées qu'ils désirent réintégrer dans leurs postes. 1, record 30, French, - r%C3%A9int%C3%A9grer%20dans%20son%20poste
Record number: 30, Textual support number: 1 OBS
Terme tiré du Manuel du Conseil du Trésor - Ressources humaines. 2, record 30, French, - r%C3%A9int%C3%A9grer%20dans%20son%20poste
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1990-08-29
Record 31, English
Record 31, Subject field(s)
- Urban Housing
Record 31, Main entry term, English
- granny flat
1, record 31, English, granny%20flat
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
- ECHO housing 2, record 31, English, ECHO%20housing
correct, see observation, United States
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
Self-contained, portable unit installed temporarily on the property of a single-unit home, sharing its electricity, water and other services. 1, record 31, English, - granny%20flat
Record number: 31, Textual support number: 1 OBS
Term found in DOBIS. 2, record 31, English, - granny%20flat
Record 31, French
Record 31, Domaine(s)
- Habitation et logement (Urbanisme)
Record 31, Main entry term, French
- maison-jardin
1, record 31, French, maison%2Djardin
feminine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
- pavillon-jardin 2, record 31, French, pavillon%2Djardin
masculine noun
- studio pour grands-parents 1, record 31, French, studio%20pour%20grands%2Dparents
masculine noun
- logement ECHO 1, record 31, French, logement%20ECHO
masculine noun, United States
Record 31, Textual support, French
Record number: 31, Textual support number: 1 DEF
Unités portatives et complètes en elles-mêmes, installées temporairement sur le terrain d’une maison individuelle, avec partage des services d’électricité, d’eau etc. 1, record 31, French, - maison%2Djardin
Record number: 31, Textual support number: 1 OBS
Selon un article du journal Le Soleil de Québec le pavillon-jardin est destiné à loger des personnes âgées sur le terrain de la résidence principale d’un proche parent. 3, record 31, French, - maison%2Djardin
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1988-03-10
Record 32, English
Record 32, Subject field(s)
- Taxation
Record 32, Main entry term, English
- property tax credit
1, record 32, English, property%20tax%20credit
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 CONT
The property tax credit works in much the same way as the sales tax credit .... The taxpayer is permitted a credit for property taxes paid against his personal income tax liabilities with the amount of the credit being determined by a somewhat complicated formula. 2, record 32, English, - property%20tax%20credit
Record 32, French
Record 32, Domaine(s)
- Fiscalité
Record 32, Main entry term, French
- crédit d’impôts fonciers
1, record 32, French, cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4ts%20fonciers
correct, masculine noun, Canada
Record 32, Abbreviations, French
Record 32, Synonyms, French
- dégrèvement d’impôt foncier 2, record 32, French, d%C3%A9gr%C3%A8vement%20d%26rsquo%3Bimp%C3%B4t%20foncier
correct, masculine noun, France
Record 32, Textual support, French
Record number: 32, Textual support number: 1 CONT
Le crédit d’impôts fonciers doit être demandé par le conjoint ayant le revenu imposable le plus élevé, quel que soit celui qui détient le titre de propriété de la résidence principale. 3, record 32, French, - cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4ts%20fonciers
Record 32, Key term(s)
- crédit d’impôt foncier
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 1987-01-19
Record 33, English
Record 33, Subject field(s)
- Employment Benefits
- Federal Administration
Record 33, Main entry term, English
- weekend travel home
1, record 33, English, weekend%20travel%20home
correct
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record number: 33, Textual support number: 1 CONT
Weekend-travel home is intended to remove the hardship of absence from home and family and to enable the employee to fulfill obligations relating to the maintenance of a principal residence. 1, record 33, English, - weekend%20travel%20home
Record 33, French
Record 33, Domaine(s)
- Avantages sociaux
- Administration fédérale
Record 33, Main entry term, French
- congé de fin de semaine au foyer
1, record 33, French, cong%C3%A9%20de%20fin%20de%20semaine%20au%20foyer
correct, masculine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 CONT
Congé de fin de semaine au foyer. Ce congé a pour objet d’éviter que l'employé souffre d’être séparé de sa famille et de son foyer et de li permettre de remplir les devoirs associés à l'entretien d’une résidence principale. 1, record 33, French, - cong%C3%A9%20de%20fin%20de%20semaine%20au%20foyer
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 1981-09-29
Record 34, English
Record 34, Subject field(s)
- Fire, Accidents, Miscellaneous Risks (Insur.)
- Insurance
Record 34, Main entry term, English
- tenants' form 1, record 34, English, tenants%27%20form
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 OBS
It should be noted that while damage to the building is covered for a Principal Residence under a Homeowners Policy, damage to building under the Tenants' forms are generally for a limited amount as stated in the policy wording. 1, record 34, English, - tenants%27%20form
Record 34, French
Record 34, Domaine(s)
- Incendies, accidents et risques divers (Assur.)
- Assurances
Record 34, Main entry term, French
- formule locataires-occupants 1, record 34, French, formule%20locataires%2Doccupants
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 OBS
On doit noter que le dommage fait au bâtiment couvert par une police "Propriétaire-occupant", est interprété comme le dommage causé à la résidence principale; cependant, le dommage au bâtiment sous les formules "Locataires-occupants" comporte généralement une protection limitée, tel qu'indiqué dans l'intercalaire. 1, record 34, French, - formule%20locataires%2Doccupants
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 1979-08-09
Record 35, English
Record 35, Subject field(s)
- Remuneration (Personnel Management)
- Public Service
Record 35, Main entry term, English
- lease liability
1, record 35, English, lease%20liability
correct
Record 35, Abbreviations, English
Record 35, Synonyms, English
Record 35, Textual support, English
Record number: 35, Textual support number: 1 CONT
Lease liability. Where an employee's principal residence is rented and, under the terms of a lease or other formal agreement, compensation to the landlord is required in order to terminate the lease [in the case of a relocation], the amount paid shall be reimbursed on presentation of the terms of the lease agreement and evidence of payment made. 1, record 35, English, - lease%20liability
Record 35, French
Record 35, Domaine(s)
- Rémunération (Gestion du personnel)
- Fonction publique
Record 35, Main entry term, French
- responsabilité relative au bail
1, record 35, French, responsabilit%C3%A9%20relative%20au%20bail
correct
Record 35, Abbreviations, French
Record 35, Synonyms, French
Record 35, Textual support, French
Record number: 35, Textual support number: 1 CONT
Responsabilité relative au bail. Lorsque sa résidence principale est un logement loué et qu'en vertu d’un bail ou d’une autre entente officielle, l'employé est tenu d’indemniser son propriétaire pour résilier son bail [à la suite d’une réinstallation], on doit rembourser à l'employé le montant versé, pourvu qu'il présente la preuve de ce déboursé ainsi que les conditions du bail. 2, record 35, French, - responsabilit%C3%A9%20relative%20au%20bail
Record 35, Spanish
Record 35, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: