英和和英

名詞

equalization payment ‎(複数形 equalization payments)

1. (Canada, government) Extra money transferred from the federal government to a province, drawn from general tax revenue and intended to redistribute some wealth from relatively prosperous provinces to relatively poor provinces.
   • 2008 Feb. 26, "Opinion: Ontario to join "have-nots"?," National Post (Canada) (retrieved 21 Oct 2015):

     Ontario may soon be classed as a "have-not" province and receive equalization payments for the first time in its history.

   • 2012 Oct. 10, Jason Fekete, "‘Controversial’ overhaul of transfer payments under study by federal government," Ottawa Citizen (Canada) (retrieved 21 Oct 2015):

     Six “have-not” provinces are splitting $15.4 billion in equalization payments in 2012-13.

   • 2015 April 22, Brian Daly, "Most have-not provinces in denial about getting equalization: Poll," Toronto Sun (Canada) (retrieved 21 Oct 2015):

     People whose provinces receive equalization payments are largely in denial about living in have-not regions, a poll suggests.

2. (Canada, law) In a divorce agreement, a payment made by one spouse to the other in order to create an equal division of assets.
   • 2009 Feb. 5, Tracey Tyler, "Hard times alter rules on divorce, court says," Toronto Star (Canada) (retrieved 21 Oct 2015):

     The court set aside a trial judge's decision from 2007 that required Harold Serra to make an "equalization payment" of $3.3 million to his former wife.

   • 2011 July 14, Christine Dobby, "Divorce payment unenforceable after bankruptcy: SCC," Financial Post (Canada) (retrieved 21 Oct 2015):

     In places like Manitoba and Ontario, where the distribution of family assets upon marriage breakdown is done through an equalization payment based on the value of what both spouses’ own, the claim can be extinguished through a discharge from bankruptcy.

   • 2013 Jan. 23, Frank Di Pietro, "Minimize tax on marriage breakdown," advisor.ca (Canada) (retrieved 21 Oct 2015):

     [T]he impact of income taxes shapes the size and type of assets that are transferred between spouses. So, carefully consider them when splitting assets as part of an equalization payment.