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Glossary

Click on one of the following letters of the alphabet or use your browser Edit-Find function to locate a specific term on this page.

A | B | C | D | E | F | G | H | I | J | K | L | M | NO | P | Q | R | S | T | U-Z

A

- age credit - alternative minimum tax - annualized rate - annuity - anti-dumping duty - Auditor General of Canada - average tax rate.

B

- balance of payments - balance of trade - bank - Bank for International Settlements - Bank of Canada - bank rate - bankers' acceptance - basis point - Basle Committee on Banking Supervision - benchmark bond - bid - borrowing authority - budgetary spending - budgetary transaction - business cycle - Business Development Bank of Canada.

C

- Canada bill - Canada bond - Canada Child Tax Benefit (CCTB) - Canada Child Tax Benefit base benefit - Canada Deposit Insurance Corporation (CDIC) - Canada Foundation for Innovation - Canada Health and Social Transfer (CHST) - Canada Health Transfer (CHT) - Canada Investment and Savings (CI&S) - Canada note - Canada Pension Plan (CPP) - Canada Premium Bond (CPB) - Canada Savings Bond (CSB) - Canada Social Transfer (CST) - Canadian Banking Ombudsman - Canadian film or video production tax credit - Canadian International Trade Tribunal (CITT)- Canadian Life and Health Insurance Compensation Corporation (CompCorp) - Canadian Payments Association - capital account - capital cost allowance - capital gain - capital tax - Centre for the Financial Services OmbudsNetwork (CFSON) - closely held bank - coercive tied selling - collateral - commercial paper - commercialization - Competition Bureau - competitiveness - compound interest - Consolidated Revenue Fund - consumer expenditure - consumer price index (CPI) - consumption tax - Contingency Reserve - co-operative credit association - core unemployment rate - corporate tax - cost performance - cost recovery - countervailing duty - coupon - credit union - Crown corporation - current account - cyclical unemployment.

D

- Debt Servicing and Reduction Account - debt-to-GDP ratio - deferred profit-sharing plan - deficit - defined benefit pension plan - defined contribution pension plan - deflation - demutualization - Department of Finance - deposit-taking institution - disability tax credit - discount note - dissaving - drawback - dumping - duty remission.

E

- earned depletion - economic assumptions - economic growth - economic indicator - electronic commerce (e-commerce) - employment - employment insurance premium rate - employment insurance (EI) program or plan - employment insurance surplus/deficit - equalizationEuro Medium-Term Note (EMTNs) - excess capacity - Exchange Fund Account - Exchange Fund earnings - exchange rate - excise tax - Expenditure Management System (EMS) - Export Development Canada (EDC) - express consent - extraterritoriality.

F

- family income - family trust - federal budget - federal debt charges - federally regulated financial institution - film or video production services tax credit - Financial Action Task Force on Money Laundering - financial institution - financial requirements - fiscal consolidation - fiscal policy - fiscal year - fixed-coupon marketable bond - fixed-rate debt - flat tax -float or public float - flow-through share - foreign affiliate - foreign bank branching - foreign debt - foreign exchange - foreign exchange reserves - foreign trust - forward rate agreement - fraternal benefit society - frictional unemployment - futures contract.

G

- General Agreement on Tariffs and Trade (GATT) - General Agreement on Trade in Services (GATS) - globalization - goods and services tax (GST) - goods and services tax credit - goods and services tax rebate - Government of Canada security - gross domestic product (GDP) - gross federal debt - Group of Seven (G-7) - Group of Twenty (G-20)growth - Guaranteed Income Supplement (GIS).

H

- harmonized sales tax (HST) - hedge - holding company.

I

- income - income testing - Industrial Research Assistance Program (IRAP) - inflation - information economy - input tax credit - instruments - insurance company - interest - interest rate - International Association of Insurance Supervisors - international balance of payments - International Monetary Fund (IMF) - International Organization of Securities Commissions - investment - investment income - investment tax credit .

J

- joint venture.

L

- labour force - labour market - labour market program - labour productivity - labour sponsored venture capital corporation - large corporations tax - life income fund - locked-in registered retirement savings plan - long-term interest rate - loss carry-over.

M

- manufacturing and processing tax credit - marginal tax rate - market transparency - marketable debt - micro-credit - monetary policy - money laundering - money purchase pension plan - monoline - most favoured nation treatment - mutual fund company.

N

- National Accounts - National Child Benefit - National Child Benefit supplement - national treatment - natural rate of unemploymentnet federal debt - net income - net investment - Networks of Centres of Excellence - new economy - New Hires Program - nominal interest rate - non-budgetary spending - non-budgetary transaction.

O

- Office of the Superintendent of Financial Institutions (OSFI) - Old Age Security (OAS) - operating balance - Organisation for Economic Co-operation and Development (OECD) - overcontribution allowance - overnight financing rate - ownership restriction.

P

- participation rate - payments system - pension income credit - per capita - personal income - personal income tax - price stability - primary market - privatization - productivity - Property and Casualty Insurance Compensation Corporation - prospectus - protectionism - prudential - Public Accounts of Canada or Public AccountsPublic Debt Program - public float or float - Public Interest Impact Assessment.

Q

- Quebec Pension Plan (QPP) - quota.

R

- real interest rate - real return bond - Receiver General for Canada - refundable tax credit  - registered pension plan (RPP) - registered retirement income fund (RRIF) - registered retirement savings plan (RRSP) - resource allowance - retiring allowance - retiring allowance rollover - rule of origin.

S

- safeguard - savings rate - Schedule I bank - Schedule II bank - Schedule III bank - scientific research and experimental development investment tax credit - seasonal adjustment - secondary market - secured loan - securitization - segregated fund - self-dealing - short-term interest rate - small business deduction - social assistance - social security - sovereign market - spare capacity - Special Import Measures Act - special operating agency - spouse's allowance - strategic alliance - structural change - structural policy - structural unemployment - subsidiary - subsidy - surplus - surtax - sustainable development - swap.

T

- tariff - tariff rate quota - tax base - tax collection agreement - tax credit - tax deduction - tax deferral - tax-exempt goods and services - tax expenditure - tax shelter - tax transfer - taxable capital gain - taxable income - Technology Partnerships Canada - Territorial Formula Financing - total factor productivity - total income - trade liberalization - tranche - transfer payment - Treasury bill (T-bill) - trust - trust company - turnover ratio - Twenty-One-Year Deemed Disposition Rule.

U - Z

- unemployment - unemployment rate - unit labour cost - value-added tax (VAT) - wealth tax - widely held bank - World Bank - World Trade Organization (WTO) - year-over-year change - zero-rated goods and services.


Last Updated: 2006-03-16

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