TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - minimum%20effective%20tax%20rate

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - taux%20d%27imposition%20effectif%20minimum

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 2,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - computer%2Dassisted%20legal%20research

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - recherche%20juridique%20assist%C3%A9e%20par%20ordinateur

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - offshore%20financial%20centre

Record number: 5, 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 5, English, - offshore%20financial%20centre

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - place%20extraterritoriale

Record number: 5, Textual support number: 1 OBS

place extraterritoriale : terme normalisé par le gouvernement de la France.  5, record 5, French, - place%20extraterritoriale

Record number: 5, 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 5, French, - place%20extraterritoriale

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - tax%20treaty

Record number: 6, Textual support number: 1 OBS

tax treaty : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  7, record 6, English, - tax%20treaty

Record number: 6, 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 6, English, - tax%20treaty

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Convention signée par un pays avec un autre pays dans le but d'éviter la double imposition.  3, record 6, French, - convention%20fiscale

Record number: 6, 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 6, French, - convention%20fiscale

Record number: 6, 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 6, French, - convention%20fiscale

Record number: 6, 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 6, French, - convention%20fiscale

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Acuerdo firmado por dos o más países entre sí para evitar distorsiones originadas por la doble imposición.  3, record 6, Spanish, - convenio%20de%20doble%20imposici%C3%B3n

Record number: 6, 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 6, Spanish, - convenio%20de%20doble%20imposici%C3%B3n

Record number: 6, Textual support number: 2 OBS

convenio de doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 6, Spanish, - convenio%20de%20doble%20imposici%C3%B3n

Record 7,  Textual support,  English

Record number: 7, 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 7, English, - family%20business%20corporation

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, 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 8, English, - entertainment%20expenses

Record number: 8, Textual support number: 1 OBS

Source: Income Tax Regulations, S.2902(D).  4, record 8, English, - entertainment%20expenses

Record 8,  Textual support,  French

Record number: 8, 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 8, French, - frais%20de%20repr%C3%A9sentation

Record number: 8, 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 8, French, - frais%20de%20repr%C3%A9sentation

Record number: 8, Textual support number: 1 OBS

Source pour «frais de représentation» : Règlement de l'impôt sur le revenu, article 2902(D).  4, record 8, French, - frais%20de%20repr%C3%A9sentation

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - tax%20simplification

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, 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 10, English, - dividend%20gross%2Dup

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Source for "in the ordinary course of a business" : Income Tax Act, S. 67. 1(2).  3, record 11, English, - in%20the%20ordinary%20course%20of%20a%20business

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 67.1(2).  3, record 11, French, - dans%20le%20cours%20normal%20des%20activit%C3%A9s%20d%27une%20entreprise

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, 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 12, English, - production%20tax

Record number: 12, 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 12, English, - production%20tax

Record number: 12, 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 12, English, - production%20tax

Record 12,  Textual support,  French

Record number: 12, 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 12, French, - taxe%20%C3%A0%20la%20production

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, 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 13, English, - urn%20grove

Record number: 13, 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 13, English, - urn%20grove

Record 13,  Textual support,  French

Record number: 13, 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 13, French, - parc%20cin%C3%A9raire

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, 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 14, English, - tax%2Dindifferent%20investor

Record 14,  Textual support,  French

Record number: 14, 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 14, French, - investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, 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 15, English, - non%2Deligible%20dividend

Record 15,  Textual support,  French

Record number: 15, 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 15, French, - dividende%20non%20d%C3%A9termin%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, 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 16, English, - listed%20financial%20institution

Record number: 16, 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 16, English, - listed%20financial%20institution

Record number: 16, Textual support number: 1 OBS

Term defined in the Excise Tax Act (1985) which has become S.C. 1990.  5, record 16, English, - listed%20financial%20institution

Record 16,  Textual support,  French

Record number: 16, 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 16, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 16, 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 16, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 16, Textual support number: 1 OBS

Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990.  4, record 16, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, 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 17, English, - tax%20rate%20cut

Record 17,  Textual support,  French

Record number: 17, 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 17, French, - r%C3%A9duction%20du%20taux%20d%27imposition

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, 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 18, English, - territorial%20statutory%20corporate%20income%20tax%20rate

Record 18,  Textual support,  French

Record number: 18, 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 18, French, - taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 18,  Textual support,  Spanish

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, - federal%20statutory%20corporate%20income%20tax%20rate

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%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 19,  Textual support,  Spanish

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, - provincial%20statutory%20corporate%20income%20tax%20rate

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%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, 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 21, English, - common%20business%20identifier

Record 21,  Textual support,  French

Record number: 21, 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 21, French, - identificateur%20d%27entreprise%20commun

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, 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 22, English, - business%20tax%20competitiveness

Record 22,  Textual support,  French

Record number: 22, 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 22, French, - comp%C3%A9titivit%C3%A9%20fiscale%20des%20entreprises

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, 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 23, English, - small%20business%20tax%20rate

Record 23,  Textual support,  French

Record number: 23, 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 23, French, - taux%20d%27imposition%20des%20petites%20entreprises

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, 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 24, English, - passive%20business%20income

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 24, French, - revenu%20hors%20exploitation

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, 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 25, English, - common%2Dsense%20solution

Record 25,  Textual support,  French

Record number: 25, 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 25, French, - solution%20sens%C3%A9e

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, 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 26, English, - engineering%20consultant

Record number: 26, Textual support number: 1 OBS

See record for the term "consultant".  2, record 26, English, - engineering%20consultant

Record 26,  Textual support,  French

Record number: 26, 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 26, French, - conseil%20technique

Record number: 26, 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 26, French, - conseil%20technique

Record number: 26, Textual support number: 2 OBS

Voir aussi la fiche consacrée au terme «consultant».  2, record 26, French, - conseil%20technique

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, 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 27, English, - green%20tax

Record number: 27, 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 27, English, - green%20tax

Record number: 27, 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 27, English, - green%20tax

Record 27,  Textual support,  French

Record number: 27, 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 27, French, - %C3%A9cotaxe

Record number: 27, 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 27, French, - %C3%A9cotaxe

Record number: 27, 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 27, French, - %C3%A9cotaxe

Record number: 27, Textual support number: 2 OBS

écotaxe : terme publié au journal officiel de la République française le 1er février 2011.  10, record 27, French, - %C3%A9cotaxe

Record 27,  Textual support,  Spanish

Record number: 27, 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 27, Spanish, - impuesto%20medioambiental

Record 28,  Textual support,  English

Record number: 28, 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 28, English, - administrative%20burden

Record 28,  Textual support,  French

Record number: 28, 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 28, French, - fardeau%20administratif

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, 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 29, English, - gain%20the%20support

Record 29,  Textual support,  French

Record number: 29, 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 29, French, - rallier%20les%20suffrages

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, 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 30, English, - business%20automobile%20mileage%20allowance

Record 30,  Textual support,  French

Record number: 30, 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 30, French, - indemnit%C3%A9%20de%20millage%20pour%20d%C3%A9placement%20de%20service%20en%20voiture

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, 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 31, English, - leasehold%20interest%20in%20land

Record 31,  Textual support,  French

Record number: 31, 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 31, French, - int%C3%A9r%C3%AAt%20de%20tenure%20%C3%A0%20bail%20foncier

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

"Business Assessment and Business Tax"  1, record 32, English, - assessable%20person

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

«Évaluation commerciale et taxe d'affaires»  1, record 32, French, - personne%20assujettie%20%C3%A0%20une%20%C3%A9valuation

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

Business Assessment and Business Tax  1, record 33, English, - be%20liable%20for%20a%20tax

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

Évaluation commerciale et taxe d'affaires  1, record 33, French, - %C3%AAtre%20responsable%20du%20paiement%20d%27une%20taxe

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, 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 34, English, - tax%20centre

Record 34,  Textual support,  French

Record number: 34, 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 34, French, - centre%20fiscal

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, 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 35, English, - business%20number

Record number: 35, 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 35, English, - business%20number

Record 35,  Textual support,  French

Record number: 35, 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 35, French, - num%C3%A9ro%20d%27entreprise

Record number: 35, 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 35, French, - num%C3%A9ro%20d%27entreprise

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, 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 36, English, - tax%20shield

Record 36,  Textual support,  French

Record number: 36, 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 36, French, - bouclier%20fiscal

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, 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 37, English, - tax%20harmonization

Record number: 37, 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 37, English, - tax%20harmonization

Record number: 37, 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 37, English, - tax%20harmonization

Record 37,  Textual support,  French

Record number: 37, 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 37, French, - harmonisation%20fiscale

Record number: 37, 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 37, French, - harmonisation%20fiscale

Record 37,  Textual support,  Spanish

Record number: 37, 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 37, Spanish, - armonizaci%C3%B3n%20fiscal

Record number: 37, Textual support number: 1 OBS

armonización fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 37, Spanish, - armonizaci%C3%B3n%20fiscal

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

[Tax] payable as a result of production, traffic and consumption.  2, record 38, English, - indirect%20tax

Record number: 38, 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 38, English, - indirect%20tax

Record number: 38, 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 38, English, - indirect%20tax

Record number: 38, Textual support number: 2 OBS

Compare with "direct tax."  4, record 38, English, - indirect%20tax

Record number: 38, 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 38, English, - indirect%20tax

Record 38,  Textual support,  French

Record number: 38, 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 38, French, - imp%C3%B4t%20indirect

Record number: 38, 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 38, French, - imp%C3%B4t%20indirect

Record number: 38, 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 38, French, - imp%C3%B4t%20indirect

Record 38,  Textual support,  Spanish

Record number: 38, Textual support number: 1 DEF

Impuesto que grava la producción, el tráfico y el consumo.  2, record 38, Spanish, - impuesto%20indirecto

Record number: 38, 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 38, Spanish, - impuesto%20indirecto

Record number: 38, Textual support number: 2 OBS

impuesto indirecto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 38, Spanish, - impuesto%20indirecto

Record 39,  Textual support,  English

Record number: 39, 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 39, English, - Guild%20of%20Industrial%2C%20Commercial%20and%20Institutional%20Accountants

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Information confirmée par l'organisme situé à Toronto, Ontario.  2, record 39, French, - Guilde%20des%20comptables%20industriels%2C%20commerciaux%20et%20institutionnels

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

A shrewd business person skilled at tax evasion.  2, record 40, English, - wheeler%2Dstealer

Record number: 40, 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 40, English, - wheeler%2Dstealer

Record number: 40, 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 40, English, - wheeler%2Dstealer

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, 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 41, English, - self%2Demployment%20income

Record number: 41, 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 41, English, - self%2Demployment%20income

Record number: 41, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 41, English, - self%2Demployment%20income

Record 41,  Textual support,  French

Record number: 41, 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 41, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 41, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 41, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, 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 42, English, - self%2Demployed%20earnings

Record number: 42, 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 42, English, - self%2Demployed%20earnings

Record 42,  Textual support,  French

Record number: 42, 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 42, French, - gains%20du%20travail%20autonome

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

Crime committed by fraud or deceit, as distinguished from violent crime.  2, record 43, English, - white%2Dcollar%20crime

Record number: 43, 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 43, English, - white%2Dcollar%20crime

Record 43,  Textual support,  French

Record number: 43, 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 43, French, - crime%20en%20col%20blanc

Record number: 43, 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 43, French, - crime%20en%20col%20blanc

Record 43,  Textual support,  Spanish

Record number: 43, 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 43, Spanish, - delito%20de%20cuello%20blanco

Record number: 43, 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 43, Spanish, - delito%20de%20cuello%20blanco

Record 44,  Textual support,  English

Record number: 44, 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 44, English, - Bowater%20Pulp%20and%20Paper%20Canada%20Inc%2E

Record 44,  Textual support,  French

Record number: 44, 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 44, French, - Bowater%20P%C3%A2tes%20et%20papiers%20Canada%20Inc%2E

Record 44,  Textual support,  Spanish

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%20Canadian%20Forest%20Products%20Inc

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%20Produits%20forestiers%20du%20Canada%20Inc%2E

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, 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 46, English, - Taxpayer%20Bill%20of%20Rights

Record 46,  Textual support,  French

Record number: 46, 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 46, French, - Charte%20des%20droits%20du%20contribuable

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, 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 47, English, - Global%20Commerce%20Strategy

Record 47,  Textual support,  French

Record number: 47, 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 47, French, - Strat%C3%A9gie%20commerciale%20mondiale

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

An organization for the purpose of recommending solutions to a problem.  1, record 48, English, - consultant

Record number: 48, Textual support number: 1 OBS

An... organization selling professional advice.  5, record 48, English, - consultant

Record number: 48, Textual support number: 1 CONT

An advertising, business, engineering, industrial, management, marketing, medical, mining, tax, consulting.  5, record 48, English, - consultant

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Établissement privé qui fournit des services de consultation contre rémunération.  4, record 48, French, - soci%C3%A9t%C3%A9%20d%27experts%2Dconseils

Record 48,  Textual support,  Spanish

Record number: 48, 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 48, Spanish, - empresa%20consultora

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.  5, record 49, English, - corporate%20income%20tax

Record number: 49, 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 49, English, - corporate%20income%20tax

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Impôt qui frappe les bénéfices des sociétés de capitaux.  6, record 49, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 49, 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 49, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 49, 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 49, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record 49,  Textual support,  Spanish

Record number: 49, Textual support number: 1 DEF

Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ...  4, record 49, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades

Record 50,  Textual support,  English

Record number: 50, 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 50, English, - Benefit%20Programs%20and%20Other%20Services

Record 50,  Textual support,  French

Record number: 50, 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 50, French, - Programmes%20de%20prestations%20et%20autres%20services

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, 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 51, English, - direct%20tax

Record number: 51, 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 51, English, - direct%20tax

Record number: 51, 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 51, English, - direct%20tax

Record number: 51, Textual support number: 1 OBS

Compare to "indirect tax".  5, record 51, English, - direct%20tax

Record number: 51, 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 51, English, - direct%20tax

Record number: 51, Textual support number: 3 OBS

Term usually in plural.  7, record 51, English, - direct%20tax

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Impôt assis sur la matière imposable elle-même.  2, record 51, French, - imp%C3%B4t%20direct

Record number: 51, 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 51, French, - imp%C3%B4t%20direct

Record number: 51, 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 51, French, - imp%C3%B4t%20direct

Record number: 51, Textual support number: 2 OBS

Le terme est habituellement utilisé au pluriel.  2, record 51, French, - imp%C3%B4t%20direct

Record 51,  Textual support,  Spanish

Record number: 51, 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 51, Spanish, - impuesto%20directo

Record number: 51, 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 51, Spanish, - impuesto%20directo

Record number: 51, Textual support number: 1 OBS

impuesto directo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 51, Spanish, - impuesto%20directo

Record 52,  Textual support,  English

Record number: 52, 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 52, English, - reverse%20charge