TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

apportioned tax [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1999-10-08

English

Subject field(s)
  • Taxation
DEF

A tax is "apportioned" when the amount to be paid by the individual is determined by the apportionment among the whole body of taxpayers of a precalculated aggregate or yield.

French

Domaine(s)
  • Fiscalité
DEF

Impôt dont le produit total est fixé à l'avance par l'autorité qui lève l'impôt, puis réparti entre les assujettis proportionnellement aux bases d'imposition.

OBS

Dans les systèmes fiscaux modernes, les impôts de répartition ont presque totalement disparu au profit des impôts de quotité.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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