TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERTE REVENU [43 records]
Record 1 - internal organization data 2024-04-03
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
- Pensions and Annuities
- Social Security and Employment Insurance
Record 1, Main entry term, English
- retiring allowance
1, record 1, English, retiring%20allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- retirement allowance 2, record 1, English, retirement%20allowance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An amount, defined in subsection 248(1) of the Income Tax Act, received on or after retirement from an employer in recognition of long service or in respect of a loss of office or employment. 3, record 1, English, - retiring%20allowance
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
- Pensions et rentes
- Sécurité sociale et assurance-emploi
Record 1, Main entry term, French
- allocation de retraite
1, record 1, French, allocation%20de%20retraite
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- indemnité de retraite 2, record 1, French, indemnit%C3%A9%20de%20retraite
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant, défini au paragraphe 248(1) de la Loi de l'impôt sur le revenu, reçu d’un employeur au départ à la retraite ou après, en reconnaissance des longs états de service ou relativement à la perte d’une charge ou d’un emploi. 3, record 1, French, - allocation%20de%20retraite
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Beneficios sociales
- Pensiones y rentas
- Seguridad social y seguro de desempleo
Record 1, Main entry term, Spanish
- subsidio por jubilación
1, record 1, Spanish, subsidio%20por%20jubilaci%C3%B3n
correct, masculine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- subsidio por retiro 2, record 1, Spanish, subsidio%20por%20retiro
correct, masculine noun, Argentina, Puerto Rico, Uruguay
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
[...] subsidio por retiro: se establece un mínimo de 15 años de antigüedad como afiliado [...] con aportes regulares, y 1 año de aportes complementarios, para adquirir el derecho a percibir este beneficio. 2, record 1, Spanish, - subsidio%20por%20jubilaci%C3%B3n
Record 2 - internal organization data 2021-11-03
Record 2, English
Record 2, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Social Security and Employment Insurance
- Criminology
Record 2, Main entry term, English
- Canadian Benefit for Parents of Young Victims of Crime
1, record 2, English, Canadian%20Benefit%20for%20Parents%20of%20Young%20Victims%20of%20Crime
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The Canadian Benefit for Parents of Young Victims of Crime is available to applicants who have suffered a loss of income from taking time away from work to cope with the death or disappearance of their child or children as a result of a probable Criminal Code offence. 1, record 2, English, - Canadian%20Benefit%20for%20Parents%20of%20Young%20Victims%20of%20Crime
Record number: 2, Textual support number: 2 OBS
Employment and Social Development Canada. 2, record 2, English, - Canadian%20Benefit%20for%20Parents%20of%20Young%20Victims%20of%20Crime
Record 2, French
Record 2, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Sécurité sociale et assurance-emploi
- Criminologie
Record 2, Main entry term, French
- Allocation canadienne aux parents de jeunes victimes de crimes
1, record 2, French, Allocation%20canadienne%20aux%20parents%20de%20jeunes%20victimes%20de%20crimes
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
L'Allocation canadienne aux parents de jeunes victimes de crimes est offerte aux parents admissibles qui ont subi une perte du revenu parce qu'ils se sont absentés de leur travail afin de surmonter les difficultés liées au décès ou à la disparition de leur enfant, lorsque le décès ou la disparition est attribuable à une infraction probable au Code criminel. 1, record 2, French, - Allocation%20canadienne%20aux%20parents%20de%20jeunes%20victimes%20de%20crimes
Record number: 2, Textual support number: 2 OBS
Emploi et Développement social Canada. 2, record 2, French, - Allocation%20canadienne%20aux%20parents%20de%20jeunes%20victimes%20de%20crimes
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2021-06-15
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Social Security and Employment Insurance
- Working Practices and Conditions
Record 3, Main entry term, English
- Canada Workers Benefit
1, record 3, English, Canada%20Workers%20Benefit
correct
Record 3, Abbreviations, English
- CWB 2, record 3, English, CWB
correct
Record 3, Synonyms, English
- Working Income Tax Benefit 3, record 3, English, Working%20Income%20Tax%20Benefit
former designation, correct
- WITB 4, record 3, English, WITB
former designation, correct
- WITB 4, record 3, English, WITB
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
The Canada Workers Benefit (CWB, previously the Working Income Tax Benefit) provides important income support for working Canadians and helps offset financial barriers associated with work, such as taxes, expenses, and the loss of supports such as social assistance. 5, record 3, English, - Canada%20Workers%20Benefit
Record 3, French
Record 3, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Sécurité sociale et assurance-emploi
- Régimes et conditions de travail
Record 3, Main entry term, French
- Allocation canadienne pour les travailleurs
1, record 3, French, Allocation%20canadienne%20pour%20les%20travailleurs
correct, feminine noun
Record 3, Abbreviations, French
- ACT 2, record 3, French, ACT
correct, feminine noun
Record 3, Synonyms, French
- Prestation fiscale pour le revenu de travail 3, record 3, French, Prestation%20fiscale%20pour%20le%20revenu%20de%20travail
former designation, correct, feminine noun
- PFRT 4, record 3, French, PFRT
former designation, correct, feminine noun
- PFRT 4, record 3, French, PFRT
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
L'Allocation canadienne pour les travailleurs(ACT, auparavant Prestation fiscale pour le revenu de travail) offre un important soutien du revenu aux travailleurs canadiens et aide à compenser les obstacles financiers associés au travail, comme les impôts, les dépenses, et la perte du soutien sous forme d’aide sociale par exemple. 5, record 3, French, - Allocation%20canadienne%20pour%20les%20travailleurs
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Títulos de programas federales (Gobierno canadiense)
- Seguridad social y seguro de desempleo
- Prácticas y condiciones de trabajo
Record 3, Main entry term, Spanish
- Prestación fiscal para ingresos laborales
1, record 3, Spanish, Prestaci%C3%B3n%20fiscal%20para%20ingresos%20laborales
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2021-01-26
Record 4, English
Record 4, Subject field(s)
- Titles of Documents and Works
- Public Service
- Sociology of Old Age
Record 4, Main entry term, English
- Living in Retirement
1, record 4, English, Living%20in%20Retirement
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
[A Financial Consumer Agency of Canada publication that] deals with a number of topics relevant to seniors, including: budgeting in retirement; sources of retirement income; public pension benefits, tax credits and other benefits for seniors; working in retirement; preventing financial abuse and fraud; dealing with transitions such as changing living needs, care giving and the loss of independence. 1, record 4, English, - Living%20in%20Retirement
Record 4, French
Record 4, Domaine(s)
- Titres de documents et d'œuvres
- Fonction publique
- Sociologie de la vieillesse
Record 4, Main entry term, French
- La vie à la retraite
1, record 4, French, La%20vie%20%C3%A0%20la%20retraite
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
[Publication de l'Agence de la consommation en matière financière du Canada qui] aborde plusieurs thèmes qui touchent les aînés, comme : l'établissement d’un budget de retraite; les sources de revenu de retraite; les prestations de pension publiques, les crédits d’impôts et autres avantages pour aînés; le travail à la retraite; la prévention de l'exploitation financière et de la fraude; l'adaptation aux transitions liées aux besoins en logement, à la prestation de soins et à la perte d’autonomie. 1, record 4, French, - La%20vie%20%C3%A0%20la%20retraite
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Títulos de documentos y obras
- Función pública
- Sociología de la ancianidad
Record 4, Main entry term, Spanish
- La vida en la jubilación
1, record 4, Spanish, La%20vida%20en%20la%20jubilaci%C3%B3n
proposal, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2018-01-18
Record 5, English
Record 5, Subject field(s)
- Private-Sector Bodies and Committees
- Social Services and Social Work
Record 5, Main entry term, English
- Association des personnes en perte d'autonomie de Chibougamau
1, record 5, English, Association%20des%20personnes%20en%20perte%20d%27autonomie%20de%20Chibougamau
correct, Quebec
Record 5, Abbreviations, English
- APPA 2, record 5, English, APPA
correct, Quebec
- A.P.P.A. 3, record 5, English, A%2EP%2EP%2EA%2E
correct, Quebec
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Organismes et comités du secteur privé
- Services sociaux et travail social
Record 5, Main entry term, French
- Association des personnes en perte d’autonomie de Chibougamau
1, record 5, French, Association%20des%20personnes%20en%20perte%20d%26rsquo%3Bautonomie%20de%20Chibougamau
correct, feminine noun, Quebec
Record 5, Abbreviations, French
- APPA 2, record 5, French, APPA
correct, feminine noun, Quebec
- A.P.P.A. 3, record 5, French, A%2EP%2EP%2EA%2E
correct, feminine noun, Quebec
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
L'Association des personnes en perte d’autonomie de Chibougamau loue et gère des appartements ou des studios à des personnes en perte d’autonomie, à faible revenu et âgées de 65 ans et plus. Dans le but d’augmenter la qualité de vie de ses résidents et de préserver le maximum de leur autonomie, l'association offre un milieu de vie chaleureux et sécuritaire dans un environnement psychologique serein et stimulant. 3, record 5, French, - Association%20des%20personnes%20en%20perte%20d%26rsquo%3Bautonomie%20de%20Chibougamau
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2017-02-08
Record 6, English
Record 6, Subject field(s)
- Names of Events
- Urban Housing
Record 6, Main entry term, English
- Solidarité 5000 logements operation
1, record 6, English, Solidarit%C3%A9%205000%20logements%20operation
correct, Quebec
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
The purpose of the city's Solidarité 5000 logements operation is to develop 5,000 new social and community housing units by the end of 2005. This major initiative is intended to help low- to moderate-income households find affordable housing. Target groups include people living alone, families, seniors with diminishing abilities and people with special needs. 1, record 6, English, - Solidarit%C3%A9%205000%20logements%20operation
Record 6, French
Record 6, Domaine(s)
- Noms de manifestations et d'activités diverses
- Habitation et logement (Urbanisme)
Record 6, Main entry term, French
- opération Solidarité 5 000 logements
1, record 6, French, op%C3%A9ration%20Solidarit%C3%A9%205%20000%20logements
correct, feminine noun, Quebec
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
L'opération Solidarité 5 000 logements, mise en œuvre par la Ville de Montréal, vise la construction de 5 000 nouveaux logements sociaux et communautaires. L'opération Solidarité 5 000 logements a pour but d’aider les personnes à revenu faible ou modéré à se trouver un logement à prix abordable. Les clientèles visées sont les personnes seules, les familles, les personnes âgées en perte d’autonomie, et les personnes ayant des besoins particuliers. 1, record 6, French, - op%C3%A9ration%20Solidarit%C3%A9%205%20000%20logements
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2017-01-25
Record 7, English
Record 7, Subject field(s)
- Labour and Employment
Record 7, Main entry term, English
- income claims 1, record 7, English, income%20claims
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
income claims: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 7, English, - income%20claims
Record 7, Key term(s)
- income claim
Record 7, French
Record 7, Domaine(s)
- Travail et emploi
Record 7, Main entry term, French
- indemnisation de la perte de revenu
1, record 7, French, indemnisation%20de%20la%20perte%20de%20revenu
feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
indemnisation de la perte de revenu : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 7, French, - indemnisation%20de%20la%20perte%20de%20revenu
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2016-10-31
Record 8, English
Record 8, Subject field(s)
- Agricultural Economics
- Farm Management and Policy
- Special-Language Phraseology
Record 8, Main entry term, English
- payment based on overall farming income
1, record 8, English, payment%20based%20on%20overall%20farming%20income
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
An indicator of the annual monetary value of transfers from taxpayers to agricultural producers arising from policy measures based on overall farming income (or revenue), without constraints or conditions to produce specific commodities, or to use specific fixed or variable inputs. 2, record 8, English, - payment%20based%20on%20overall%20farming%20income
Record number: 8, Textual support number: 1 CONT
Payments based on overall farming income allow farmers to produce any agricultural commodity. However, by increasing overall farm receipts, they also influence farmers' decisions to stay in the sector. As most of the programmes in this category are, in practice, region-specific in their basic conditions or implementation requirements, they are, as far as possible, allocated to the relevant commodities. 3, record 8, English, - payment%20based%20on%20overall%20farming%20income
Record 8, French
Record 8, Domaine(s)
- Économie agricole
- Gestion et politique agricole
- Phraséologie des langues de spécialité
Record 8, Main entry term, French
- paiement au titre du revenu global de l’exploitation
1, record 8, French, paiement%20au%20titre%20du%20revenu%20global%20de%20l%26rsquo%3Bexploitation
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Les paiements au titre du revenu global de l'exploitation sont intégralement reçus et conservés par les exploitants puisque la condition de leur versement en compensation d’une perte de revenu est d’être exploitant agricole; cette perte de revenu est mesurée par l'écart entre le revenu global actuel d’exploitation et un niveau de revenu prédéterminé. Ainsi, les paiements compensent la différence de rémunération des ressources propres des exploitants après modification de leurs pratiques agricoles ou des conditions du marché ou naturelles. Chaque dollar versé au titre de ces paiements se traduit par un dollar de revenu supplémentaire, ce qui leur confère la plus grande efficacité de transfert de revenu aux exploitants agricoles et permet d’atteindre l'objectif de revenu. 2, record 8, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%26rsquo%3Bexploitation
Record number: 8, Textual support number: 1 OBS
paiement au titre du revenu global de l’exploitation : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 8, French, - paiement%20au%20titre%20du%20revenu%20global%20de%20l%26rsquo%3Bexploitation
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2016-05-09
Record 9, English
Record 9, Subject field(s)
- Banking
- Financial Institutions
Record 9, Main entry term, English
- profit-and-loss sharing
1, record 9, English, profit%2Dand%2Dloss%20sharing
correct
Record 9, Abbreviations, English
- PLS 1, record 9, English, PLS
correct
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
While Islam employs various practices that do not involve charging or paying interest, the Islamic financial system promotes the concept of participation in a transaction backed by real assets, utilising the funds at risk on a profit-and-loss sharing basis. ... The concept of profit-and-loss sharing in an enterprise, as a basis of financial transactions is a progressive one as it distinguishes good performance from the bad and the mediocre. This concept therefore encourages better resource management. 2, record 9, English, - profit%2Dand%2Dloss%20sharing
Record 9, French
Record 9, Domaine(s)
- Banque
- Institutions financières
Record 9, Main entry term, French
- partage des profits et des pertes
1, record 9, French, partage%20des%20profits%20et%20des%20pertes
correct, masculine noun
Record 9, Abbreviations, French
- PPP 2, record 9, French, PPP
correct, masculine noun
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Le partage de profits et pertes(PPP). Le principe de PPP est unanimement accepté comme la base des transactions contractuelles en finance dans une économie islamique. Selon ce principe, le financier a droit à un revenu sur le prêt qu'il a fourni et est disposé à supporter une perte si le projet échoue. 2, record 9, French, - partage%20des%20profits%20et%20des%20pertes
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Operaciones bancarias
- Instituciones financieras
Record 9, Main entry term, Spanish
- reparto de ganancias y pérdidas
1, record 9, Spanish, reparto%20de%20ganancias%20y%20p%C3%A9rdidas
correct, masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 CONT
[...] el modus operandi de las finanzas islámicas se basa en tres pilares: el establecimiento de acuerdos de reparto de ganancias y pérdidas, la existencia de un activo real que respalde la operación y no considerar inversiones relacionadas con lo prohibido (haram). 1, record 9, Spanish, - reparto%20de%20ganancias%20y%20p%C3%A9rdidas
Record 10 - internal organization data 2015-09-10
Record 10, English
Record 10, Subject field(s)
- Investment
Record 10, Main entry term, English
- tax-free dividend income
1, record 10, English, tax%2Dfree%20dividend%20income
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
On the premise that the dividend rental arrangement rules do not apply, the taxpayer realizes a tax loss on the arrangement by taking advantage of the inter-corporate dividend deduction, resulting in tax-free dividend income, while also deducting the amount of the dividend-equivalent payments. 1, record 10, English, - tax%2Dfree%20dividend%20income
Record 10, French
Record 10, Domaine(s)
- Investissements et placements
Record 10, Main entry term, French
- revenu de dividendes libre d’impôt
1, record 10, French, revenu%20de%20dividendes%20libre%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
En partant de la prémisse selon laquelle les règles sur les mécanismes de transfert de dividendes ne s’appliquent pas, le contribuable subit une perte fiscale sur l'arrangement en tirant parti de la déduction pour dividende intersociétés, ce qui entraîne un revenu de dividendes libre d’impôt, en plus d’une déduction du montant des paiements de dividende par équivalence. 1, record 10, French, - revenu%20de%20dividendes%20libre%20d%26rsquo%3Bimp%C3%B4t
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2015-09-09
Record 11, English
Record 11, Subject field(s)
- Pensions and Annuities
Record 11, Main entry term, English
- permanent impairment allowance supplement
1, record 11, English, permanent%20impairment%20allowance%20supplement
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
This new benefit will provide additional financial security by guaranteeing that the income of eligible recipients after age 65 does not fall below 70 per cent of pre-65 income provided through National Defence's Service Income Security Insurance Plan and through Veterans Affairs Canada's earnings loss benefit, permanent impairment allowance and permanent impairment allowance supplement. 1, record 11, English, - permanent%20impairment%20allowance%20supplement
Record 11, French
Record 11, Domaine(s)
- Pensions et rentes
Record 11, Main entry term, French
- supplément de l’allocation pour déficience permanente
1, record 11, French, suppl%C3%A9ment%20de%20l%26rsquo%3Ballocation%20pour%20d%C3%A9ficience%20permanente
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Cette nouvelle allocation offrira une sécurité financière supplémentaire en garantissant que le revenu des prestataires admissibles après l'âge de 65 ans ne soit pas réduit à moins de 70 % du revenu avant l'âge de 65 ans versé au titre du Régime d’assurance-revenu militaire du ministère de la Défense nationale et de l'allocation pour perte de revenus, de l'allocation pour déficience permanente et du supplément de l'allocation pour déficience permanente d’Anciens Combattants Canada. 1, record 11, French, - suppl%C3%A9ment%20de%20l%26rsquo%3Ballocation%20pour%20d%C3%A9ficience%20permanente
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2015-06-30
Record 12, English
Record 12, Subject field(s)
- Taxation
Record 12, Main entry term, English
- capital property
1, record 12, English, capital%20property
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
The definition of capital property found in the Income Tax Act includes any depreciable property of the taxpayer; and any property (other than depreciable property); any gain or loss from which would, if the property were disposed of, be a capital gain or capital loss, as the case may be, of the taxpayer. 2, record 12, English, - capital%20property
Record number: 12, Textual support number: 2 CONT
Capital property includes fixed assets and items that are purchased for investment purposes, such as stocks and bonds. 3, record 12, English, - capital%20property
Record number: 12, Textual support number: 1 OBS
The definition excludes property the sale of which would be taken into account in computing ordinary income, eligible capital property including intangibles, cultural property, resource properties, insurance policies and timber resource properties. 2, record 12, English, - capital%20property
Record 12, French
Record 12, Domaine(s)
- Fiscalité
Record 12, Main entry term, French
- immobilisation
1, record 12, French, immobilisation
correct, see observation, feminine noun, plural
Record 12, Abbreviations, French
Record 12, Synonyms, French
- bien en immobilisation 2, record 12, French, bien%20en%20immobilisation
correct, see observation, masculine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Bien de nature relativement permanente dont le coût doit être immobilisé et peut, dans certains cas, être déduit dans le calcul du bénéfice imposable d’un certain nombre d’exercices par voie d’amortissement. 3, record 12, French, - immobilisation
Record number: 12, Textual support number: 1 CONT
Selon la Loi de l'impôt sur le revenu «bien en immobilisation» signifie : tous biens amortissables du contribuable; tous biens(autres que des biens amortissables), dont la disposition, s’il y avait disposition, se traduirait pour le contribuable par un gain ou une perte en capital, suivant le cas. 4, record 12, French, - immobilisation
Record number: 12, Textual support number: 1 OBS
La définition exclut les biens pour lesquels on doit tenir compte de la vente dans le calcul du revenu ordinaire, les immobilisations admissibles comprenant les biens incorporels, les biens culturels, les avoirs miniers, les polices d’assurance et les avoirs forestiers. 4, record 12, French, - immobilisation
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2015-06-11
Record 13, English
Record 13, Subject field(s)
- Pensions and Annuities
Record 13, Main entry term, English
- earnings loss benefit
1, record 13, English, earnings%20loss%20benefit
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
Part-time Reserve Force veterans will receive the same level of income support under the earnings loss benefit as regular and full-time Reserve Force veterans. 1, record 13, English, - earnings%20loss%20benefit
Record 13, French
Record 13, Domaine(s)
- Pensions et rentes
Record 13, Main entry term, French
- allocation pour perte de revenus
1, record 13, French, allocation%20pour%20perte%20de%20revenus
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Les anciens réservistes à temps partiel recevront, par l'entremise de l'allocation pour perte de revenus, le même niveau de soutien du revenu que les anciens combattants de la Force régulière et les anciens réservistes à temps plein. 1, record 13, French, - allocation%20pour%20perte%20de%20revenus
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2015-05-22
Record 14, English
Record 14, Subject field(s)
- Remuneration (Personnel Management)
Record 14, Main entry term, English
- loss of income
1, record 14, English, loss%20of%20income
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- revenue loss 2, record 14, English, revenue%20loss
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
To allow for paid absences from work where such absences are occasioned by legal or societal obligations, or are deemed by the employer to be situations where the employee should not suffer a loss of income. 3, record 14, English, - loss%20of%20income
Record number: 14, Textual support number: 2 CONT
At the end of 1993, the UI Account showed a cumulative deficit of approximately $6 billion. In December 1993, the Minister of HRD announced a premium rate for 1994 of $3.07 for every $100 of insurable earnings. This was the minimum premium rate required by law. In order to provide an economic climate conducive to the creation of jobs, it was also announced at the time that in 1995, the premium rate would not be allowed to increase to the required statutory rate of approximately $3.30 but would be frozen at $3.07 and that program expenditure reductions were required to offset the revenue loss from the decision to freeze the 1995 premium rate. 2, record 14, English, - loss%20of%20income
Record 14, French
Record 14, Domaine(s)
- Rémunération (Gestion du personnel)
Record 14, Main entry term, French
- perte de revenu
1, record 14, French, perte%20de%20revenu
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Accorder un congé de travail rémunéré lorsque ce congé est fondé sur des obligations juridiques ou sociales, ou jugé par l'employeur comme constituant un cas où l'employé ne devrait pas subir une perte de revenu. 2, record 14, French, - perte%20de%20revenu
Record number: 14, Textual support number: 2 CONT
À la fin de 1993, le Compte d’assurance-chômage accusait un déficit cumulatif d’environ 6 milliards de dollars. Le ministre du Développement des ressources humaines a annoncé en décembre 1993 qu'en 1994, le taux de cotisation serait de 3, 07$ par tranche de 100$ de rémunération assurable. Il s’agissait du taux minimum prescrit par la loi afin d’établir un climat économique propice à la création d’emplois. Il a également été annoncé un gel du taux de cotisation en 1995 à 3, 07$ alors que l'augmentation prescrite par la loi aurait normalement porté le taux à 3, 30$ environ et qu'il serait nécessaire de réduire les dépenses du Régime afin de compenser la perte de revenu occasionnée par le gel du taux de cotisation en 1995. 3, record 14, French, - perte%20de%20revenu
Record 14, Key term(s)
- perte de revenus
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Remuneración (Gestión del personal)
Record 14, Main entry term, Spanish
- pérdida de ingresos
1, record 14, Spanish, p%C3%A9rdida%20de%20ingresos
correct, feminine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
- pérdida en los ingresos 2, record 14, Spanish, p%C3%A9rdida%20en%20los%20ingresos
correct, feminine noun
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 CONT
La prestación por jubilación, en su modalidad contributiva, cubre la pérdida de ingresos que sufre una persona cuando, alcanzada la edad establecida, cesa en el trabajo [...] poniendo fin a su vida laboral, o reduce su jornada de trabajo y su salario en los términos legalmente establecidos. 1, record 14, Spanish, - p%C3%A9rdida%20de%20ingresos
Record 15 - internal organization data 2014-05-08
Record 15, English
Record 15, Subject field(s)
- Corporate Economics
- Property Law (civil law)
- Property Law (common law)
Record 15, Main entry term, English
- fixed capital
1, record 15, English, fixed%20capital
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
[A] capital that is durable in character (as buildings and machinery) and can be used over an extended period of time without replacement. 2, record 15, English, - fixed%20capital
Record number: 15, Textual support number: 1 CONT
Fixed capital is that portion of the total capital that is invested in fixed assets (such as land, buildings, vehicles, plant and equipment) that stay in the business almost permanently, or at the very least, for more than one accounting period. 3, record 15, English, - fixed%20capital
Record 15, French
Record 15, Domaine(s)
- Économie de l'entreprise
- Droit des biens et de la propriété (droit civil)
- Droit des biens et de la propriété (common law)
Record 15, Main entry term, French
- capital fixe
1, record 15, French, capital%20fixe
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
La principale répercussion économique d’un arrêt de travail dans un port, c'est que le port est fermé et que le capital fixe reste inexploité. Des répercussions de cet ordre sur des investissements importants constituent un moyen de pression non négligeable et compensent raisonnablement la perte de revenu que subissent les employés durant un arrêt de travail. 1, record 15, French, - capital%20fixe
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2014-04-15
Record 16, English
Record 16, Subject field(s)
- Labour and Employment
Record 16, Main entry term, English
- compensation for loss of wages
1, record 16, English, compensation%20for%20loss%20of%20wages
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
- compensation for lost wages 1, record 16, English, compensation%20for%20lost%20wages
correct
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
An award for an intangible, such as mental distress, is not earnings because compensation for the loss of one's health is not compensation for lost wages, nor is it compensation for loss of an employment-related benefit. 1, record 16, English, - compensation%20for%20loss%20of%20wages
Record 16, French
Record 16, Domaine(s)
- Travail et emploi
Record 16, Main entry term, French
- indemnisation pour perte salariale
1, record 16, French, indemnisation%20pour%20perte%20salariale
correct, feminine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
- indemnisation pour perte de salaire 2, record 16, French, indemnisation%20pour%20perte%20de%20salaire
correct
- indemnisation pour perte de revenu 3, record 16, French, indemnisation%20pour%20perte%20de%20revenu
correct, feminine noun
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Des dommages-intérêts en réparation de dommages non matériels, comme la souffrance morale, n’ont pas valeur de rémunération, parce qu’une indemnisation pour la détérioration de la santé ne vise pas à compenser la perte d’un salaire ni d’un avantage lié à l’emploi. 4, record 16, French, - indemnisation%20pour%20perte%20salariale
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2013-07-18
Record 17, English
Record 17, Subject field(s)
- Ethics and Morals
Record 17, Main entry term, English
- social obligation
1, record 17, English, social%20obligation
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
- societal obligation 2, record 17, English, societal%20obligation
correct
- social duty 3, record 17, English, social%20duty
correct
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
To allow for paid absences from work where such absences are occasioned by legal or societal obligations, or are deemed by the employer to be situations where the employee should not suffer a loss of income. 2, record 17, English, - social%20obligation
Record number: 17, Textual support number: 2 CONT
The Court observed that there was a general moral and social duty on citizens to assist the State in the administration of justice. 3, record 17, English, - social%20obligation
Record 17, French
Record 17, Domaine(s)
- Éthique et Morale
Record 17, Main entry term, French
- obligation sociale
1, record 17, French, obligation%20sociale
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
- devoir social 2, record 17, French, devoir%20social
correct, masculine noun
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
Accorder un congé de travail rémunéré lorsque ce congé est fondé sur des obligations juridiques ou sociales, ou jugé par l'employeur comme constituant un cas où l'employé ne devrait pas subir une perte de revenu. 3, record 17, French, - obligation%20sociale
Record number: 17, Textual support number: 2 CONT
La Cour a fait remarquer que les citoyens avaient l’obligation morale et sociale générale d’aider l’État à assurer l’administration de la justice. 4, record 17, French, - obligation%20sociale
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2012-07-16
Record 18, English
Record 18, Subject field(s)
- National Bodies and Committees (Canadian)
- Commercial Fishing
Record 18, Main entry term, English
- Fisheries Liaison Committee
1, record 18, English, Fisheries%20Liaison%20Committee
correct, Canada
Record 18, Abbreviations, English
- FLC 1, record 18, English, FLC
correct, Canada
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
In January 1993, the Department of Fisheries and Oceans (DFO) announced the establishment of the Fisheries Liaison Committee (FLC) under the P.E.I. Fixed Link Environmental Committee. The FLC, chaired by DFO and including representatives from the fishing industry and federal and provincial governments, advises on fisheries and fish habitat and fish habitat issues, including compensation. 1, record 18, English, - Fisheries%20Liaison%20Committee
Record 18, French
Record 18, Domaine(s)
- Organismes et comités nationaux canadiens
- Pêche commerciale
Record 18, Main entry term, French
- Comité de liaison des pêches
1, record 18, French, Comit%C3%A9%20de%20liaison%20des%20p%C3%AAches
correct, masculine noun, Canada
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
En janvier 1993, le Ministère des Pêches et Océans(MPO) a annoncé la création du Comité de liaison des pêches sous la tutelle du Comité environnemental du projet Fixed Link de l'Île-du-Prince-Édouard. Le Comité de liaison des pêches, dont la présidence a été confiée au MPO et qui est composé de représentants de l'industrie de la pêche et des gouvernements fédéral et provinciaux, fournit des conseils sur les questions relatives aux pêches et à l'habitat du poisson, y compris l'indemnisation aux pêcheurs en cas de perte de revenu. 1, record 18, French, - Comit%C3%A9%20de%20liaison%20des%20p%C3%AAches
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2012-04-11
Record 19, English
Record 19, Subject field(s)
- PAJLO
- Law of Obligations (civil law)
- Law of Contracts (common law)
Record 19, Main entry term, English
- loss of earning capacity
1, record 19, English, loss%20of%20earning%20capacity
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
- loss of ability to earn 1, record 19, English, loss%20of%20ability%20to%20earn
correct
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
The plaintiff is entitled to damages for the loss of his earning capacity resulting from the injury: this generally forms the principal head of damage in a personal injury action. Both earnings already lost by the time of trial and prospective loss of earnings are included. 2, record 19, English, - loss%20of%20earning%20capacity
Record 19, French
Record 19, Domaine(s)
- PAJLO
- Droit des obligations (droit civil)
- Droit des contrats (common law)
Record 19, Main entry term, French
- perte de capacité de gagner un revenu
1, record 19, French, perte%20de%20capacit%C3%A9%20de%20gagner%20un%20revenu
correct, feminine noun, standardized
Record 19, Abbreviations, French
Record 19, Synonyms, French
- perte de capacité lucrative 1, record 19, French, perte%20de%20capacit%C3%A9%20lucrative
correct, feminine noun, standardized
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
perte de capacité de gagner un revenu; perte de capacité lucrative : termes normalisés par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles(PAJLO). 2, record 19, French, - perte%20de%20capacit%C3%A9%20de%20gagner%20un%20revenu
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2012-03-28
Record 20, English
Record 20, Subject field(s)
- Trade
- Restrictive Practices (Law)
Record 20, Main entry term, English
- suffer a significant loss
1, record 20, English, suffer%20a%20significant%20loss
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
The Commissioner considers that in the absence of a temporary order ... (ii) a person is likely to be eliminated as a competitor, suffer a significant loss of market share, suffer a significant loss of revenue or suffer other harm that cannot be adequately remedied by the Tribunal. 2, record 20, English, - suffer%20a%20significant%20loss
Record 20, French
Record 20, Domaine(s)
- Commerce
- Pratiques restrictives (Droit)
Record 20, Main entry term, French
- subir une réduction importante
1, record 20, French, subir%20une%20r%C3%A9duction%20importante
correct
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 CONT
Le commissaire estime qu'en cas de non-prononcé de l'ordonnance : ii) soit un compétiteur sera vraisemblablement éliminé ou une personne subira vraisemblablement une réduction importante de sa part de marché, une perte importante de revenu ou des dommages auxquels le Tribunal ne pourra adéquatement remédier. 2, record 20, French, - subir%20une%20r%C3%A9duction%20importante
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2012-03-08
Record 21, English
Record 21, Subject field(s)
- Law of Evidence
Record 21, Main entry term, English
- economic opportunity loss
1, record 21, English, economic%20opportunity%20loss
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
Claimants seeking to prove actual income losses, as opposed to an economic opportunity loss, would have to proceed through the courts given the evidentiary complexity inherent in such claims. 1, record 21, English, - economic%20opportunity%20loss
Record 21, French
Record 21, Domaine(s)
- Droit de la preuve
Record 21, Main entry term, French
- perte d’occasion économique
1, record 21, French, perte%20d%26rsquo%3Boccasion%20%C3%A9conomique
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Les plaignants qui souhaitent prouver des pertes réelles de revenu, par opposition à une perte d’occasion économique, devraient s’adresser aux tribunaux en raison de la complexité inhérente de telles réclamations au niveau de la preuve. 1, record 21, French, - perte%20d%26rsquo%3Boccasion%20%C3%A9conomique
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2012-01-27
Record 22, English
Record 22, Subject field(s)
- Commercial and Other Bodies (Law)
- Trade
Record 22, Main entry term, English
- significant loss of revenue
1, record 22, English, significant%20loss%20of%20revenue
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, French
Record 22, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Commerce
Record 22, Main entry term, French
- perte importante de revenu
1, record 22, French, perte%20importante%20de%20revenu
correct
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2011-08-18
Record 23, English
Record 23, Subject field(s)
- Law of Evidence
Record 23, Main entry term, English
- actual income loss assessment
1, record 23, English, actual%20income%20loss%20assessment
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
In the case of an actual income loss assessment, the evidence and caselaw relied upon for the assessment. 1, record 23, English, - actual%20income%20loss%20assessment
Record 23, French
Record 23, Domaine(s)
- Droit de la preuve
Record 23, Main entry term, French
- évaluation d’une perte de revenu réelle
1, record 23, French, %C3%A9valuation%20d%26rsquo%3Bune%20perte%20de%20revenu%20r%C3%A9elle
correct, feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Dans le cas de l'évaluation d’une perte de revenu réelle, la preuve et la jurisprudence à l'appui du montant évalué [...] 1, record 23, French, - %C3%A9valuation%20d%26rsquo%3Bune%20perte%20de%20revenu%20r%C3%A9elle
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2008-08-25
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- professional loss
1, record 24, English, professional%20loss
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 OBS
Term that figures on Canada Revenue Agency's form T1A intitled "Request for loss carryback". 2, record 24, English, - professional%20loss
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- perte de profession libérale
1, record 24, French, perte%20de%20profession%20lib%C3%A9rale
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Terme qui figure sur le formulaire T1A de l'Agence du revenu du Canada intitulé «Demande de report rétrospectif d’une perte ». 2, record 24, French, - perte%20de%20profession%20lib%C3%A9rale
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 2008-06-05
Record 25, English
Record 25, Subject field(s)
- Taxation
Record 25, Main entry term, English
- earned income tax credit
1, record 25, English, earned%20income%20tax%20credit
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 CONT
The objective of earned income tax credits is to encourage social assistance recipients to engage in paid employment through the provision of an earned income supplement that offsets the loss of benefits and/or increased taxation and other costs associated with employment. 1, record 25, English, - earned%20income%20tax%20credit
Record 25, French
Record 25, Domaine(s)
- Fiscalité
Record 25, Main entry term, French
- crédit d’impôt sur les revenus salariaux
1, record 25, French, cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4t%20sur%20les%20revenus%20salariaux
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 CONT
Le but du crédit d’impôt sur les revenus salariaux est d’inciter les bénéficiaires de l'aide sociale à travailler en leur octroyant un supplément au revenu salarial pour compenser la perte de prestations, le taux d’imposition plus élevé et les autres coûts liés à l'emploi. 1, record 25, French, - cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4t%20sur%20les%20revenus%20salariaux
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 2007-05-15
Record 26, English
Record 26, Subject field(s)
- Taxation
- Investment
Record 26, Main entry term, English
- investment loss
1, record 26, English, investment%20loss
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 CONT
Investment income or loss. 2, record 26, English, - investment%20loss
Record 26, French
Record 26, Domaine(s)
- Fiscalité
- Investissements et placements
Record 26, Main entry term, French
- perte de placement
1, record 26, French, perte%20de%20placement
correct, feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 CONT
Revenu ou perte de placement. 2, record 26, French, - perte%20de%20placement
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 2007-05-09
Record 27, English
Record 27, Subject field(s)
- Social Security and Employment Insurance
- Labour and Employment
Record 27, Main entry term, English
- social security
1, record 27, English, social%20security
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, Textual support number: 1 DEF
Contributions from companies, employees and the general State budget that covers the risk of sickness and accidents, offers unemployment insurance, provides medical assistance and pensions for the retired, widows and orphans. 2, record 27, English, - social%20security
Record number: 27, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 27, English, - social%20security
Record 27, French
Record 27, Domaine(s)
- Sécurité sociale et assurance-emploi
- Travail et emploi
Record 27, Main entry term, French
- sécurité sociale
1, record 27, French, s%C3%A9curit%C3%A9%20sociale
correct, feminine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 DEF
Ensemble des mesures de redistribution économique destinées à garantir les particuliers et leurs familles contre les risques de diminution ou de perte de revenu dus à la maladie, à la maternité, à l'invalidité, à la vieillesse, ou au décès, et à les aider à assumer leurs charges familiales. 2, record 27, French, - s%C3%A9curit%C3%A9%20sociale
Record 27, Spanish
Record 27, Campo(s) temático(s)
- Seguridad social y seguro de desempleo
- Trabajo y empleo
Record 27, Main entry term, Spanish
- seguridad social
1, record 27, Spanish, seguridad%20social
correct, feminine noun
Record 27, Abbreviations, Spanish
Record 27, Synonyms, Spanish
Record 27, Textual support, Spanish
Record number: 27, Textual support number: 1 DEF
Contribuciones de las empresas, los empleados y los presupuestos generales del estado que cubre los riesgos de enfermedad y accidentes, ofrece un seguro de desempleo, proporciona asistencia sanitaria y concede pensiones de jubilación, orfandad o viudez . 1, record 27, Spanish, - seguridad%20social
Record number: 27, Textual support number: 1 OBS
seguridad social: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 27, Spanish, - seguridad%20social
Record 28 - internal organization data 2004-11-23
Record 28, English
Record 28, Subject field(s)
- Employment Benefits
- Social Security and Employment Insurance
Record 28, Main entry term, English
- maternity allowance
1, record 28, English, maternity%20allowance
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
- maternity benefit 2, record 28, English, maternity%20benefit
correct
- maternity pay 3, record 28, English, maternity%20pay
correct
Record 28, Textual support, English
Record number: 28, Textual support number: 1 OBS
maternity benefit: Usually in the plural form. 4, record 28, English, - maternity%20allowance
Record 28, Key term(s)
- maternity benefits
Record 28, French
Record 28, Domaine(s)
- Avantages sociaux
- Sécurité sociale et assurance-emploi
Record 28, Main entry term, French
- prestation de maternité
1, record 28, French, prestation%20de%20maternit%C3%A9
correct, feminine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
- allocation de maternité 2, record 28, French, allocation%20de%20maternit%C3%A9
correct, feminine noun
- indemnité de maternité 2, record 28, French, indemnit%C3%A9%20de%20maternit%C3%A9
correct, feminine noun
Record 28, Textual support, French
Record number: 28, Textual support number: 1 DEF
Allocation versée à la femme à l'occasion de la naissance d’un enfant. Cette somme a pour objet de compenser la perte de salaire ou de revenu encourue. 3, record 28, French, - prestation%20de%20maternit%C3%A9
Record number: 28, Textual support number: 1 OBS
Il arrive que cette allocation soit accordée au salarié lorsque son épouse donne naissance à un enfant. 3, record 28, French, - prestation%20de%20maternit%C3%A9
Record number: 28, Textual support number: 2 OBS
prestation de maternité : s’emploie généralement au pluriel. 4, record 28, French, - prestation%20de%20maternit%C3%A9
Record 28, Key term(s)
- prestations de maternité
Record 28, Spanish
Record 28, Campo(s) temático(s)
- Beneficios sociales
- Seguridad social y seguro de desempleo
Record 28, Main entry term, Spanish
- prestación por maternidad
1, record 28, Spanish, prestaci%C3%B3n%20por%20maternidad
correct, feminine noun
Record 28, Abbreviations, Spanish
Record 28, Synonyms, Spanish
- subsidio de maternidad 2, record 28, Spanish, subsidio%20de%20maternidad
masculine noun
- beneficios por maternidad 3, record 28, Spanish, beneficios%20por%20maternidad
masculine noun
Record 28, Textual support, Spanish
Record 29 - internal organization data 2003-04-11
Record 29, English
Record 29, Subject field(s)
- Taxation
Record 29, Main entry term, English
- allowable
1, record 29, English, allowable
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record 29, French
Record 29, Domaine(s)
- Fiscalité
Record 29, Main entry term, French
- déductible
1, record 29, French, d%C3%A9ductible
correct
Record 29, Abbreviations, French
Record 29, Synonyms, French
- admissible 1, record 29, French, admissible
correct
Record 29, Textual support, French
Record number: 29, Textual support number: 1 DEF
Se dit d’un montant ou d’une perte qu'il est possible de déduire du revenu, ou d’une exemption ou d’un remboursement dont le contribuable peut se prévaloir, aux termes d’une loi fiscale. 1, record 29, French, - d%C3%A9ductible
Record 29, Spanish
Record 29, Campo(s) temático(s)
- Sistema tributario
Record 29, Main entry term, Spanish
- deducible
1, record 29, Spanish, deducible
correct
Record 29, Abbreviations, Spanish
Record 29, Synonyms, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 2003-02-12
Record 30, English
Record 30, Subject field(s)
- National and International Economics
- National Accounting
Record 30, Main entry term, English
- real gross domestic income
1, record 30, English, real%20gross%20domestic%20income
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
- real GDI 1, record 30, English, real%20GDI
correct
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
Real gross domestic income (real GDI) measures the purchasing power of the total incomes generated by domestic production (including the impact on those incomes of changes in terms of trade); it is equal to gross domestic product at constant prices plus the trading gain (or less the trading loss) resulting from changes in the terms of trade. 1, record 30, English, - real%20gross%20domestic%20income
Record 30, Key term(s)
- RGDI
Record 30, French
Record 30, Domaine(s)
- Économie nationale et internationale
- Comptabilité nationale
Record 30, Main entry term, French
- revenu intérieur brut réel
1, record 30, French, revenu%20int%C3%A9rieur%20brut%20r%C3%A9el
correct, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
- RIB réel 1, record 30, French, RIB%20r%C3%A9el
correct, masculine noun
Record 30, Textual support, French
Record number: 30, Textual support number: 1 CONT
Le revenu intérieur brut réel(RIB réel) mesure le pouvoir d’achat des revenus totaux générés par la production intérieure(y inclus l'effet que produisent, sur ces revenus, des modifications des termes de l'échange) ;il est égal au produit intérieur brut à prix constants plus le gain d’échange(ou moins la perte d’échange) résultant des modifications des termes de l'échange. 1, record 30, French, - revenu%20int%C3%A9rieur%20brut%20r%C3%A9el
Record 30, Key term(s)
- RIBR
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 2002-01-15
Record 31, English
Record 31, Subject field(s)
- Sales (Marketing)
- Taxation
Record 31, Main entry term, English
- wash sale
1, record 31, English, wash%20sale
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
An attempt to manipulate the stock market through fictitious sales in which no change of ownership occurs. By increasing market activity in a particular share, stock-market manipulators can attract new buyers and raise the value of the shares they own. In transactions known as wash sales, manipulators create the impression of hectic activity by buying and selling shares to themselves. Such activities are illegal in Canada. 2, record 31, English, - wash%20sale
Record 31, French
Record 31, Domaine(s)
- Vente
- Fiscalité
Record 31, Main entry term, French
- vente fictive
1, record 31, French, vente%20fictive
correct, feminine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
- transaction fictive 2, record 31, French, transaction%20fictive
correct, feminine noun
- transaction fantôme 2, record 31, French, transaction%20fant%C3%B4me
correct, feminine noun
Record 31, Textual support, French
Record number: 31, Textual support number: 1 DEF
Vente et achat portant sur le même bien ou un bien de même nature effectués presque simultanément ou à l'intérieur d’une période très courte, soit dans le but de donner l'illusion d’un marché actif à un prix établi artificiellement, ce qui présente généralement un caractère frauduleux, soit dans le but de constater une perte fiscale, dont la déduction du revenu ou du bénéfice imposable pourrait toutefois être refusée par les autorités fiscales. 1, record 31, French, - vente%20fictive
Record 31, Spanish
Record 31, Campo(s) temático(s)
- Ventas (Comercialización)
- Sistema tributario
Record 31, Main entry term, Spanish
- transacción ficticia
1, record 31, Spanish, transacci%C3%B3n%20ficticia
feminine noun
Record 31, Abbreviations, Spanish
Record 31, Synonyms, Spanish
- venta ficticia 2, record 31, Spanish, venta%20ficticia
feminine noun
Record 31, Textual support, Spanish
Record 32 - internal organization data 2000-01-26
Record 32, English
Record 32, Subject field(s)
- Titles of Forms
- Taxation
Record 32, Main entry term, English
- Net Income (Loss) for Income Tax Purposes
1, record 32, English, Net%20Income%20%28Loss%29%20for%20Income%20Tax%20Purposes
correct, Canada
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 OBS
Publication number +T2 SCH 1 E of Revenue Canada. 1, record 32, English, - Net%20Income%20%28Loss%29%20for%20Income%20Tax%20Purposes
Record 32, French
Record 32, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 32, Main entry term, French
- Revenu net(perte nette) aux fins de l'impôt sur le revenu
1, record 32, French, Revenu%20net%28perte%20nette%29%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record number: 32, Textual support number: 1 OBS
Publication numéro +T2 SCH 1 F de Revenu Canada. 1, record 32, French, - Revenu%20net%28perte%20nette%29%20aux%20fins%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 2000-01-04
Record 33, English
Record 33, Subject field(s)
- Taxation
Record 33, Main entry term, English
- amount of loss for Income Tax Act purposes
1, record 33, English, amount%20of%20loss%20for%20Income%20Tax%20Act%20purposes
correct
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record 33, French
Record 33, Domaine(s)
- Fiscalité
Record 33, Main entry term, French
- pertes au sens de la Loi de l’impôt sur le revenu
1, record 33, French, pertes%20au%20sens%20de%20la%20Loi%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu
correct, feminine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 OBS
pluriel d’usage. 2, record 33, French, - pertes%20au%20sens%20de%20la%20Loi%20de%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu
Record 33, Key term(s)
- perte au sens de la Loi de l'impôt sur le revenu
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 1999-11-08
Record 34, English
Record 34, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Statutes and Regulations (Transportation)
Record 34, Main entry term, English
- Miscellaneous Amendments Regulations (Department of Transport) 1995-2
1, record 34, English, Miscellaneous%20Amendments%20Regulations%20%28Department%20of%20Transport%29%201995%2D2
correct, Canada
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 OBS
Canada Shipping Act, Harbour Commissions Act, Navigable Waters Protection Act, Public Harbours and Port Facilities Act. The following Regulations are repealed of the Canada Shipping Act : Distressed Seamen Regulations, Safety Convention Certificate Regulations, Non-Safety Convention Ship Inspection Certificate Regulations, Great Lakes Navigation Safety Regulations, Fisherman's Notice of Claim for Loss of Income Regulations, and repealed of the Public Harbours and Port Facilities Act, Sorel Harbour Buoyage and Anchorage Fees Regulations on July 26, 1995. 1, record 34, English, - Miscellaneous%20Amendments%20Regulations%20%28Department%20of%20Transport%29%201995%2D2
Record 34, French
Record 34, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Législation et réglementation (Transports)
Record 34, Main entry term, French
- Règlement correctif, 1995-2 (ministère des Transports)
1, record 34, French, R%C3%A8glement%20correctif%2C%201995%2D2%20%28minist%C3%A8re%20des%20Transports%29
correct, masculine noun, Canada
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 OBS
Loi sur la marine marchande du Canada, Loi sur les commissions portuaires, Loi sur la protection des eaux navigables, Loi sur les ports et installations portuaires publics. Les règlements suivants sont abrogés de la Loi sur la marine marchande du Canada : Règlement sur les marins en détresse, Règlement sur les certificats de sécurité, Règlement sur les certificats d’inspection des navires ne ressortissant pas à la Convention de sécurité, Règlement sur la sécurité de la navigation sur les Grands lacs, Règlement sur les avis de réclamation de pêcheurs pour perte de revenu et est abrogé de la Loi sur les ports et installations portuaires publics, Règlement sur les droits de corps-mort et de mouillage au port de Sorel, le 26 juillet 1995. 1, record 34, French, - R%C3%A8glement%20correctif%2C%201995%2D2%20%28minist%C3%A8re%20des%20Transports%29
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 1999-10-25
Record 35, English
Record 35, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Finance
Record 35, Main entry term, English
- Fisherman's Notice of Claim for Loss of Income Regulations
1, record 35, English, Fisherman%27s%20Notice%20of%20Claim%20for%20Loss%20of%20Income%20Regulations
correct, Canada
Record 35, Abbreviations, English
Record 35, Synonyms, English
Record 35, Textual support, English
Record number: 35, Textual support number: 1 OBS
Pursuant to the Canada Shipping Act, repealed on July 26, 1995. 2, record 35, English, - Fisherman%27s%20Notice%20of%20Claim%20for%20Loss%20of%20Income%20Regulations
Record 35, French
Record 35, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Finances
Record 35, Main entry term, French
- Règlement sur les avis de réclamation des pêcheurs pour perte de revenu
1, record 35, French, R%C3%A8glement%20sur%20les%20avis%20de%20r%C3%A9clamation%20des%20p%C3%AAcheurs%20pour%20perte%20de%20revenu
correct, masculine noun, Canada
Record 35, Abbreviations, French
Record 35, Synonyms, French
Record 35, Textual support, French
Record number: 35, Textual support number: 1 OBS
En vertu de la Loi sur la marine marchande du Canada, abrogé le 26 juillet 1995. 2, record 35, French, - R%C3%A8glement%20sur%20les%20avis%20de%20r%C3%A9clamation%20des%20p%C3%AAcheurs%20pour%20perte%20de%20revenu
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 1999-03-22
Record 36, English
Record 36, Subject field(s)
- Taxation
Record 36, Main entry term, English
- tax-selling sale 1, record 36, English, tax%2Dselling%20sale
Record 36, Abbreviations, English
Record 36, Synonyms, English
Record 36, Textual support, English
Record 36, Key term(s)
- tax-selling
Record 36, French
Record 36, Domaine(s)
- Fiscalité
Record 36, Main entry term, French
- vente fiscale
1, record 36, French, vente%20fiscale
feminine noun
Record 36, Abbreviations, French
Record 36, Synonyms, French
Record 36, Textual support, French
Record number: 36, Textual support number: 1 DEF
ventes de titres, que certains contribuables effectuent volontairement à perte pour les déduire de leurs bénéfices boursiers, conformément aux dispositions de la loi américaine de 1952, et alléger ainsi la charge de l'impôt progressif sur leur revenu. 1, record 36, French, - vente%20fiscale
Record 36, Spanish
Record 36, Textual support, Spanish
Record 37 - internal organization data 1995-12-07
Record 37, English
Record 37, Subject field(s)
- Public Sector Budgeting
- Financial and Budgetary Management
- Economic Planning
Record 37, Main entry term, English
- cumulative deficit
1, record 37, English, cumulative%20deficit
correct
Record 37, Abbreviations, English
Record 37, Synonyms, English
Record 37, Textual support, English
Record number: 37, Textual support number: 1 DEF
In a government cash flow account for a project, the difference between cash inflow and cash outflow from the beginning of the project through a given year. 2, record 37, English, - cumulative%20deficit
Record number: 37, Textual support number: 1 CONT
At the end of 1993, the UI Account showed a cumulative deficit of approximately $6 billion. In December 1993, the Minister of HRD announced a premium rate for 1994 of $3.07 for every $100 of insurable earnings. This was the minimum premium rate required by law. In order to provide an economic climate conducive to the creation of jobs, it was also announced at the time that in 1995, the premium rate would not be allowed to increase to the required statutory rate of approximately $3.00 but would be frozen at $3.07 and that program expenditure reductions were required to offset the revenue loss from the decision to freeze the 1995 premium rate. 3, record 37, English, - cumulative%20deficit
Record number: 37, Textual support number: 1 OBS
Compare with current deficit. 2, record 37, English, - cumulative%20deficit
Record 37, French
Record 37, Domaine(s)
- Budget des collectivités publiques
- Gestion budgétaire et financière
- Planification économique
Record 37, Main entry term, French
- déficit cumulatif
1, record 37, French, d%C3%A9ficit%20cumulatif
correct, masculine noun
Record 37, Abbreviations, French
Record 37, Synonyms, French
Record 37, Textual support, French
Record number: 37, Textual support number: 1 CONT
À la fin de 1993, le Compte d’assurance-chômage accusait un déficit cumulatif d’environ 6 milliards de dollars. Le ministre du Développement des ressources humaines a annoncé en décembre 1993 qu'en 1994, le taux de cotisation serait de 3, 07$ par tranche de 100$ de rémunération assurable. Il s’agissait du taux de cotisation minimum prescrit par la loi afin d’établir un climat économique propice à la création d’emplois. Il a également été annoncé un gel du taux de cotisation en 1995 à 3, 07$, alors que l'augmentation prescrite par la loi aurait normalement porté le taux à 3, 30$ environ et qu'il serait nécessaire de réduire les dépenses du Régime afin de compenser la perte de revenu occasionnée par le gel du taux de cotisation en 1995. 1, record 37, French, - d%C3%A9ficit%20cumulatif
Record 37, Key term(s)
- déficit accumulé
Record 37, Spanish
Record 37, Campo(s) temático(s)
- Presupuestación del sector público
- Gestión presupuestaria y financiera
- Planificación económica
Record 37, Main entry term, Spanish
- déficit acumulativo
1, record 37, Spanish, d%C3%A9ficit%20acumulativo
correct, masculine noun
Record 37, Abbreviations, Spanish
Record 37, Synonyms, Spanish
Record 37, Textual support, Spanish
Record number: 37, Textual support number: 1 DEF
En una cuenta de flujo de caja en efectivo del gobierno para un proyecto, es la diferencia entre las entradas en efectivo y las salidas en efectivo desde el comienzo del proyecto en el curso de un año dado. 1, record 37, Spanish, - d%C3%A9ficit%20acumulativo
Record number: 37, Textual support number: 1 OBS
Compárese con déficit corriente. 1, record 37, Spanish, - d%C3%A9ficit%20acumulativo
Record 38 - internal organization data 1994-12-14
Record 38, English
Record 38, Subject field(s)
- Labour and Employment
- Translation (General)
Record 38, Main entry term, English
- conducive to job creation 1, record 38, English, conducive%20to%20job%20creation
Record 38, Abbreviations, English
Record 38, Synonyms, English
- conducive to the creation of jobs 2, record 38, English, conducive%20to%20the%20creation%20of%20jobs
Record 38, Textual support, English
Record number: 38, Textual support number: 1 CONT
In order to provide an economic climate conducive to the creation of jobs, it was also announced at the time that in 1995, the premium rate would not be allowed to increase to the required statutory rate of approximately $3.30 but would be frozen at $3.07 and that program expenditure reductions were required to offset the revenue loss from the decision to freeze the 1995 premium rate. 2, record 38, English, - conducive%20to%20job%20creation
Record 38, French
Record 38, Domaine(s)
- Travail et emploi
- Traduction (Généralités)
Record 38, Main entry term, French
- propice à la création d’emplois 1, record 38, French, propice%20%C3%A0%20la%20cr%C3%A9ation%20d%26rsquo%3Bemplois
Record 38, Abbreviations, French
Record 38, Synonyms, French
Record 38, Textual support, French
Record number: 38, Textual support number: 1 CONT
Il s’agissait du taux minimum prescrit par la loi afin d’établir un climat économique propice à la création d’emplois. Il a également été annoncé un gel du taux de cotisation en 1995 à 3, 07$, alors que l'augmentation prescrite par la loi aurait normalement porté le taux à 3, 30$ environ et qu'il serait nécessaire de réduire les dépenses du Régime afin de compenser la perte de revenu occasionnée par le gel du taux de cotisation en 1995. 1, record 38, French, - propice%20%C3%A0%20la%20cr%C3%A9ation%20d%26rsquo%3Bemplois
Record 38, Spanish
Record 38, Textual support, Spanish
Record 39 - internal organization data 1994-12-14
Record 39, English
Record 39, Subject field(s)
- Social Security and Employment Insurance
- Translation (General)
Record 39, Main entry term, English
- minimum premium rate
1, record 39, English, minimum%20premium%20rate
correct
Record 39, Abbreviations, English
Record 39, Synonyms, English
Record 39, Textual support, English
Record number: 39, Textual support number: 1 CONT
At the end of 1993, the UI Account showed a cumulative deficit of approximately $6 billion. In December 1993, the Minister of HRD announced a premium rate for 1994 of $3.07 for every $100 of insurable earnings. This was the minimum premium rate required by law. In order to provide an economic climate conducive to the creation of jobs, it was also announced at the time that in 1995, the premium rate would not be allowed to increase to the required statutory rate of approximately $3.00 but would be frozen at $3.07 and that program expenditure reductions were required to offset the revenue loss from the decision to freeze the 1995 premium rate. 1, record 39, English, - minimum%20premium%20rate
Record 39, French
Record 39, Domaine(s)
- Sécurité sociale et assurance-emploi
- Traduction (Généralités)
Record 39, Main entry term, French
- taux de cotisation minimum
1, record 39, French, taux%20de%20cotisation%20minimum
masculine noun
Record 39, Abbreviations, French
Record 39, Synonyms, French
- taux de cotisation minimale 2, record 39, French, taux%20de%20cotisation%20minimale
Record 39, Textual support, French
Record number: 39, Textual support number: 1 CONT
À la fin de 1993, le Compte d’assurance-chômage accusait un déficit cumulatif d’environ 6 milliards de dollars. Le ministre du Développement des ressources humaines a annoncé en décembre 1993 qu'en 1994, le taux de cotisation serait de 3, 07$ par tranche de 100$ de rémunération assurable. Il s’agissait du taux minimum prescrit par la loi afin d’établir un climat économique propice à la création d’emplois. Il a également été annoncé un gel du taux de cotisation en 1995 à 3, 07$, alors que l'augmentation prescrite par la loi aurait normalement porté le taux à 3, 30$ environ et qu'il serait nécessaire de réduire les dépenses du Régime afin de compenser la perte de revenu occasionnée par le gel du taux de cotisation en 1995. 1, record 39, French, - taux%20de%20cotisation%20minimum
Record 39, Spanish
Record 39, Textual support, Spanish
Record 40 - internal organization data 1993-01-06
Record 40, English
Record 40, Subject field(s)
- Social Security and Employment Insurance
Record 40, Main entry term, English
- presumed loss of income from employment
1, record 40, English, presumed%20loss%20of%20income%20from%20employment
correct
Record 40, Abbreviations, English
Record 40, Synonyms, English
Record 40, Textual support, English
Record number: 40, Textual support number: 1 OBS
presumed loss of income from employment: Unemployment Insurance Regulations, 1978 (with amendments to March 1, 1991). 2, record 40, English, - presumed%20loss%20of%20income%20from%20employment
Record 40, French
Record 40, Domaine(s)
- Sécurité sociale et assurance-emploi
Record 40, Main entry term, French
- perte présumée du revenu d’un emploi
1, record 40, French, perte%20pr%C3%A9sum%C3%A9e%20du%20revenu%20d%26rsquo%3Bun%20emploi
correct, feminine noun
Record 40, Abbreviations, French
Record 40, Synonyms, French
Record 40, Textual support, French
Record number: 40, Textual support number: 1 OBS
Lexique de l’assurance-chômage, Emploi et Immigration Canada, 1992. 2, record 40, French, - perte%20pr%C3%A9sum%C3%A9e%20du%20revenu%20d%26rsquo%3Bun%20emploi
Record number: 40, Textual support number: 2 OBS
perte présumée du revenu d’un emploi : Règlement sur l'assurance-chômage, 1978(avec modifications jusqu'au 1er mars 1991). 2, record 40, French, - perte%20pr%C3%A9sum%C3%A9e%20du%20revenu%20d%26rsquo%3Bun%20emploi
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 1992-12-11
Record 41, English
Record 41, Subject field(s)
- Remuneration (Personnel Management)
Record 41, Main entry term, English
- paid absence from work
1, record 41, English, paid%20absence%20from%20work
correct
Record 41, Abbreviations, English
Record 41, Synonyms, English
Record 41, Textual support, English
Record number: 41, Textual support number: 1 CONT
To allow for paid absences from work where such absences are occasioned by legal or societal obligations, or are deemed by the employer to be situations where the employee should not suffer a loss of income. 1, record 41, English, - paid%20absence%20from%20work
Record 41, French
Record 41, Domaine(s)
- Rémunération (Gestion du personnel)
Record 41, Main entry term, French
- congé de travail rémunéré
1, record 41, French, cong%C3%A9%20de%20travail%20r%C3%A9mun%C3%A9r%C3%A9
correct, masculine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
Record 41, Textual support, French
Record number: 41, Textual support number: 1 CONT
Accorder un congé de travail rémunéré lorsque ce congé est fondé sur des obligations juridiques ou sociales, ou jugé par l'employeur comme constituant un cas où l'employé ne devrait pas subir une perte de revenu. 1, record 41, French, - cong%C3%A9%20de%20travail%20r%C3%A9mun%C3%A9r%C3%A9
Record number: 41, Textual support number: 1 OBS
Termes tirés du Manuel du Conseil du Trésor - Rémunération. 2, record 41, French, - cong%C3%A9%20de%20travail%20r%C3%A9mun%C3%A9r%C3%A9
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 1992-07-08
Record 42, English
Record 42, Subject field(s)
- Social Security and Employment Insurance
Record 42, Main entry term, English
- actual loss of income from employment
1, record 42, English, actual%20loss%20of%20income%20from%20employment
correct
Record 42, Abbreviations, English
Record 42, Synonyms, English
Record 42, Textual support, English
Record number: 42, Textual support number: 1 OBS
actual loss of income from employment: Unemployment Insurance Regulations, 1978 (with amendments to March 1, 1991). 2, record 42, English, - actual%20loss%20of%20income%20from%20employment
Record 42, French
Record 42, Domaine(s)
- Sécurité sociale et assurance-emploi
Record 42, Main entry term, French
- perte réelle du revenu d’un emploi
1, record 42, French, perte%20r%C3%A9elle%20du%20revenu%20d%26rsquo%3Bun%20emploi
correct, feminine noun
Record 42, Abbreviations, French
Record 42, Synonyms, French
Record 42, Textual support, French
Record number: 42, Textual support number: 1 OBS
perte réelle du revenu d’un emploi : Règlement sur l'assurance-chômage, 1978(avec modifications jusqu'au 1er mars 1991). 2, record 42, French, - perte%20r%C3%A9elle%20du%20revenu%20d%26rsquo%3Bun%20emploi
Record number: 42, Textual support number: 2 OBS
Lexique de l’assurance-chômage, Emploi et Immigration Canada, 1992. 2, record 42, French, - perte%20r%C3%A9elle%20du%20revenu%20d%26rsquo%3Bun%20emploi
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 1986-03-18
Record 43, English
Record 43, Subject field(s)
- Taxation
Record 43, Main entry term, English
- loss transfer system
1, record 43, English, loss%20transfer%20system
correct
Record 43, Abbreviations, English
Record 43, Synonyms, English
- corporate loss transfer system 2, record 43, English, corporate%20loss%20transfer%20system
correct
Record 43, Textual support, English
Record number: 43, Textual support number: 1 CONT
Under loss transfer systems, each corporation in a defined group continues to be treated separately and files a separate income tax return. However, corporations in the group are given the option of transferring certain items, for example, a loss for tax purposes, to one or more of the other corporations in the group. The transferred loss reduces the tax liability in the recipient corporations. In this type of system, it may also be feasible to allow certain deductions or tax credits to be transferred. 1, record 43, English, - loss%20transfer%20system
Record 43, Key term(s)
- tax loss transfer system
Record 43, French
Record 43, Domaine(s)
- Fiscalité
Record 43, Main entry term, French
- système de transfert des pertes fiscales
1, record 43, French, syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
correct, masculine noun
Record 43, Abbreviations, French
Record 43, Synonyms, French
- système de transfert des pertes 1, record 43, French, syst%C3%A8me%20de%20transfert%20des%20pertes
correct, masculine noun
- système de transfert de pertes intersociété 2, record 43, French, syst%C3%A8me%20de%20transfert%20de%20pertes%20intersoci%C3%A9t%C3%A9
correct, masculine noun
Record 43, Textual support, French
Record number: 43, Textual support number: 1 CONT
Selon le système de transfert des pertes fiscales, chaque société membre d’un groupe bien défini continue d’être traitée séparément et produit sa propre déclaration d’impôt sur le revenu. Toutefois, ces sociétés ont la possibilité de transférer à une ou plusieurs autres corporations du groupe certains postes, par exemple, une perte aux fins de l'impôt. La perte transférée réduit l'impôt exigible de la société ou des sociétés bénéficiant du transfert. Dans ce type de système, il est également possible de permettre le transfert de certaines déductions ou crédits fiscaux. 1, record 43, French, - syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
Record 43, Spanish
Record 43, Textual support, Spanish
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