TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A credit card issued under a contract between [the card issuer] and the Government of Canada for the procurement and ... payment of goods and services that are authorized official government business transactions.  3, record 1, English, - acquisition%20card

Record number: 1, Textual support number: 1 CONT

The use of acquisition cards is subject to the following restrictions :(a) only the person whose name appears on the card may use it;(b) the card must be used only to make authorized official government purchases within the limitations established for it;(c) the card must not be used for travel-related expenses or for vehicle operating and maintenance expenses; and(d) the card must not be used to obtain cash advances.  4, record 1, English, - acquisition%20card

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Carte de crédit émise en vertu d'un marché conclu entre une société émettrice de cartes de crédit et le gouvernement du Canada pour l'achat et le paiement de biens et services qui sont des opérations officielles autorisées du gouvernement.  2, record 1, French, - carte%20d%27achat

Record number: 1, Textual support number: 1 CONT

L'utilisation de la carte d'achat est assujettie aux restrictions suivantes : a) seule la personne dont le nom figure sur la carte peut l'utiliser; b) la carte d'achat ne doit être utilisée que pour effectuer des achats officiels autorisés pour le compte de l'État, conformément aux restrictions imposées; c) la carte ne doit pas servir à payer les frais de voyage et les dépenses liées à l'utilisation et à l'entretien de véhicules automobiles; et d) la carte ne doit pas être utilisée pour obtenir des avances de fonds.  3, record 1, French, - carte%20d%27achat

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A credit card provided by a fleet management support services provider, to be used for the purchase of fuel and other operating and maintenance expenses related to government vehicles; normally a credit card should be assigned to one executive vehicle.  1, record 2, English, - fleet%20credit%20card

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Carte de crédit fournie par le fournisseur de services de gestion du parc automobile pour acheter du carburant ou payer d'autres dépenses d'exploitation ou d'entretien liées aux véhicules gouvernementaux.  1, record 2, French, - carte%20de%20cr%C3%A9dit%20de%20parc%20automobile

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Expenses incurred to operate a vehicle such as licences, insurance, gasoline, oil, repair and maintenance, including any GST(and QST if applicable).  2, record 3, English, - vehicle%20operating%20expenses

Record number: 3, Textual support number: 1 OBS

vehicle operating expenses; operating costs for a vehicle: terms usually used in the plural in this context.  3, record 3, English, - vehicle%20operating%20expenses

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Dépenses entraînées par l'utilisation d'un véhicule automobile, soit l'immatriculation, les assurances, l'essence, l'huile, les réparations et l'entretien, y compris la TPS et la TVQ, le cas échéant.  2, record 3, French, - d%C3%A9penses%20d%27utilisation%20d%27un%20v%C3%A9hicule

Record number: 3, Textual support number: 1 OBS

dépenses d'utilisation d'un véhicule; frais d'utilisation d'un véhicule : termes habituellement utilisés au pluriel dans ce contexte.  3, record 3, French, - d%C3%A9penses%20d%27utilisation%20d%27un%20v%C3%A9hicule

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - self%2Demployment%20income

Record number: 4, 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 4, English, - self%2Demployment%20income

Record number: 4, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 4, English, - self%2Demployment%20income

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 4, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 4, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The types of expenses [claimed] on line 9281 [of the form T2124] include : licence and registration fees; fuel costs; insurance; interest on money borrowed to buy a motor vehicle; maintenance and repairs; and leasing costs.  1, record 5, English, - leasing%20cost

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les frais [déductibles] à la ligne 9281 [du formulaire T2124] comprennent ce qui suit : les droits d'immatriculation et les permis; le carburant et l'huile; les primes d'assurance; l'intérêt sur l'argent emprunté pour l'achat du véhicule à moteur; l'entretien et les réparations; les frais de location.  1, record 5, French, - frais%20de%20location

Record number: 5, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  2, record 5, French, - frais%20de%20location

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A fleet card is used as a payment card most commonly for gasoline, diesel and other fuels at gas stations. Fleet cards can also be used to pay for vehicle maintenance and expenses at the discretion of the fleet owner or manager.  2, record 6, English, - fleet%20card

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La carte de crédit pour parc automobile sert à payer les frais d'entretien, de réparation et de carburant des véhicules possédés ou loués par la société.  3, record 6, French, - carte%20de%20cr%C3%A9dit%20pour%20parc%20automobile

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The card must not be used for travel-related expenses or for vehicle operating and maintenance expenses.  2, record 7, English, - vehicle%20maintenance%20expenses

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

La carte ne doit pas servir à payer les frais de voyage et les dépenses liées à l'utilisation et à l'entretien de véhicules automobiles.  2, record 7, French, - d%C3%A9penses%20li%C3%A9es%20%C3%A0%20l%27entretien%20de%20v%C3%A9hicules%20automobiles

Record 7,  Textual support,  Spanish