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1 tax-sheltered capital
Экономика: скрытый от налогов капитал -
2 tax-sheltered capital
Англо-русский словарь по экономике и финансам > tax-sheltered capital
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3 capital
1) капитал; фонды2) столица3) капитальный, основной, главный; самый важный -
4 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
5 income
доход (ы); приход; прибыль; поступления; бухг. валовая выручка (за отчётный период) || приобретаемый ради дохода, приносящий доход (об облигациях, фондах) -
6 investment
n эк.1) инвестирование, помещение капитала2) часто pl инвестиции, капитальные вложения, капиталовложения; капитальные затраты• -
7 plan
1. n1) план, программа2) проект3) план, схема
- action plan
- adaptation plan
- additional plan
- advertisement plan
- advertising plan
- allocation plan
- amended plan
- annual plan
- approved plan
- assistance plan
- balanced plan
- basic plan
- bonus plan
- borrowing plan
- buffer stock plan
- bungled plan
- business plan
- capacity plan
- capital investment plan
- capital spending plan
- cargo plan
- cash profit sharing plan
- coherent plan
- combined plan
- common plan
- complete plan
- comprehensive plan
- concrete plan
- consolidated financial plan
- consumption plan
- contingency plan
- conversion plan
- coordinated plan
- cost accounting plan
- cost finding plan
- counter plan
- credit plan
- cropping plan
- currency plan
- currency receipt plan
- current plan
- daily plan
- delivery plan
- development plan
- dividend reinvestment plan
- dividend rollover plan
- draft plan
- economic plan
- elaborate plan
- employee profit sharing plan
- employee stock ownership plan
- employer retirement plan
- employment plan
- enterprise plan
- environmental action plan
- export plan
- extra plan
- family assistance plan
- feasible plan
- finance plan
- financial plan
- financial incentive plan
- financing plan
- fixed plan
- front-end load plan
- general plan
- general building plan
- general work plan
- government's tax plans
- health insurance plan
- housing development plan
- implementation plan
- import plan
- income plan
- inspection plan
- installment plan
- interlocking cost plan
- investment plan
- issue plan
- loading plan
- long-range plan
- long-term plan
- management plan
- marketing plan
- master plan
- medium-term plan
- multiple time plan
- multistage plan
- national economic plan
- objectionable plan
- operating plan
- operational plan
- optimal plan
- organization plan
- organizing plan
- output plan
- overall plan
- package plan
- packaged mortgage plan
- pay plan
- pay-as-you-go plan
- payroll savings plan
- pension plan
- periodic average inventory plan
- perspective plan
- piece rate plan
- practicable plan
- preliminary plan
- private equity plan
- procurement plan
- production plan
- profit plan
- profit-sharing plan
- projected plan
- promotional plan
- purchase plan
- qualification plan
- quality assurance plan
- quarterly plan
- quota plan
- recapitalization plan
- redemption plan
- rescheduling plan
- rescue plan
- research plan
- restructuring plan
- retirement plan
- revised plan
- revitalization plan
- rough plan
- selective driver plan
- sales plan
- sample plan
- sampling plan
- sequential sampling plan
- short-range plan
- short-term plan
- single-sample plan
- site plan
- slack plan
- specific cost inventory plan
- spending plan
- staff retirement plan
- standard cost inventory plan
- state plan
- stock option plan
- stowage plan
- summary plan
- supply plan
- support plan
- tax-sheltered annuity plan
- technical development plan
- time-off plan
- tonnage plan
- turnover plan
- unacceptable plan
- underestimated plan
- understated plan
- unified accounts plan
- wage plan
- wage-incentive plan
- weighted average inventory plan
- workable plan
- yearly plan
- plan for a year
- plan of cash turnover
- plan of deliveries
- plan of development
- plan of distribution
- plan of diversification
- plan of measures
- plan of production and sales
- plan of reduction of production cost
- plan of reorganization
- plan of shipments
- plan of supplies
- above plan
- according to plan
- on a plan
- up to a plan
- abandon a plan
- adhere to a plan
- adjust a plan
- alter a plan
- approve a plan
- build plans
- carry out a plan
- change a plan
- coordinate plans
- deviate from a plan
- draw up a plan
- elaborate a plan
- execute a plan
- finance a plan
- fit into plans
- fulfil a plan
- fund a plan
- go ahead with one's plans
- implement a plan
- incorporate in a plan
- interfere with plans
- launch a plan
- make plans
- map up a plan
- modify a plan
- negotiate a plan
- offer a plan
- outline a plan
- overfulfil a plan
- prepare a plan
- project a plan
- propose a plan
- put forward a plan
- realize a plan
- reconsider a plan
- refine a plan
- revise a plan
- sanction a plan
- shape a plan
- spoil plans
- submit a plan
- tone down plans
- unfold a plan
- upset plans
- work out a plan2. v3) намереваться
- plan ahead -
8 income
n1) доход; заработок, доходы; поступления2) амер. прибыль
- accounting income
- accrued income
- accrued coupon income
- accumulated income
- accumulated taxable income
- active income
- actual income
- additional income
- adjusted income
- adjusted gross income
- after-tax income
- agency income
- aggregate income
- alternative minimum taxable income
- annual income
- assessable income
- average income
- average annual income
- before-tax income
- blocked income
- book income
- business income
- capital income
- cash income
- casual income
- combined income
- commission income
- community property income
- consolidated taxable income
- constant income
- consumer income
- cumulative taxable income
- current income
- declared income
- deferred income
- derivative income
- determinable income
- discretionary income
- disposable income
- disposable personal income
- dividend income
- earned income
- excessive income
- expected income
- export income
- extra income
- extraordinary income
- factor income
- family income
- farm income
- fiduciary accounting income
- financial income
- financial services income
- fixed income
- foregone income
- foreign earned income
- foreign exchange trading income
- foreign source income
- franked income
- gambling income
- gift income
- gross income
- gross national income
- gross operating income
- guaranteed minimum income
- habitual income
- hidden income
- household income
- illegal income
- imputed income
- individual income
- interest income
- interest income on advances to customers
- interest income on commercial loans
- interest income on loans
- investment income
- invisible income
- irregular income
- labour income
- large income
- licensing income
- life income
- low income
- manufacturing income
- marginal income
- minimum income
- miscellaneous income
- money income
- national income
- negative income
- net income
- net income before exemptions
- net income of society
- net income per share
- net capital income
- net interest income
- net operating income
- net operating income before provisions for losses
- nominal income
- noninterest income
- noninterest operating income
- nonoperating income
- nontaxable income
- nontrading income
- notional income
- operating income
- operational income
- ordinary income
- ordinary gross income
- original income
- other income
- ownership incomes
- passive income
- passive activity income
- passive investment income
- per capita income
- per head income
- periodical income
- permanent income
- personal income
- portfolio income
- premium income
- pretax income
- primary income
- private income
- professional income
- projected income
- property income
- psychic income
- real income
- regular income
- relative income
- rent income
- rental income
- rentier income
- residual income
- retained income
- retained taxable income
- retirement income
- sales income
- self-employment income
- separate taxable income
- service income
- settled income
- sheltered income
- social income
- spendable income
- steady income
- supplementary income
- take home income
- taxable income
- tax-exempt income
- tax-exempt interest income
- tax-free income
- total income
- trading income
- transitory income
- undistributed income
- unearned income
- unexpected income
- unreported income
- wage and salary income
- yearly income
- income for the year
- income from affiliates
- income from business
- income from capital
- income from commercial activities
- income from currency transactions
- income from customer transactions
- income from entrepreneurship
- income from finance leases
- income from investment of capital
- income from investments
- income from off-balance-sheet transactions
- income from operations
- income from property
- income from rentals
- income from sales
- income from self-employment
- income from treasury and interbank transactions
- income from work
- income in foreign currency
- income in kind
- income of an enterprise
- income of investment
- incomes of the population
- income on currency operations
- income on securities transactions
- income on trust activities
- income per head
- income and expenditure
- income and expense
- income attributable to gross receipts from foreign trade
- income exempt from taxes
- income generated by
- income liable to tax
- income subject to tax
- accumulate income beyond the reasonable needs of business
- assign income to another person for tax purposes
- boost income
- bring in an income
- compute taxable income
- conceal income from taxation
- declare income
- defer income
- derive income from activities
- detect illegal income
- draw income
- earn income
- ensure income
- exclude income
- gain income
- generate an income
- redistribute the income
- reflect taxable income inaccurately
- report income
- split the income
- tax income
- underreport incomeEnglish-russian dctionary of contemporary Economics > income
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