| English | Russian |
| be subject to income tax. | облагаться подоходным налогом (Many Canadian policy specialists want to target a different cohort of owners of expensive properties: Those who don’t pay significant Canadian income taxes. That’s because they believe there is a big negative side-effect when foreign capital pours into real estate: Often the bulk of the homeowner’s earnings is not subject to Canadian income tax. (vancouversun.com) ART Vancouver) |
| Publication 1244 Employee's Daily Record of Tips and Report to Employer | Форма 1244 – "Ведомость ежедневного учёта чаевых и отчёт перед работодателем" |
| taxes that are imposed in addition to, or in place of, the existing taxes | налоги, которые будут взиматься в дополнение к существующим налогам или вместо них (Alex_Odeychuk) |