TERMIUM Plus®

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

imposition directe [1 record]

Record 1 2007-05-18

English

Subject field(s)
  • Taxation
CONT

Direct taxation is imposed immediately on the person or body who is intended to pay it, i.e. the burden of the tax cannot be shifted. Direct taxes are levied upon income and capital.

CONT

Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes.

French

Domaine(s)
  • Fiscalité
CONT

En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuestos que inciden directamente sobre el ingreso. El impuesto al ingreso personal y el impuesto a las empresas son formas de tributación directa.

CONT

... la imposición directa ... grava fundamentalmente las rentas, y ... es inmediatamente conocida por la persona que la paga ...

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