TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CREDIT FOREIGN TAX [1 record]
Record 1 - internal organization data 2017-08-31
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- foreign tax credit
1, record 1, English, foreign%20tax%20credit
correct
Record 1, Abbreviations, English
- FTC 2, record 1, English, FTC
correct
Record 1, Synonyms, English
- credit for foreign tax 3, record 1, English, credit%20for%20foreign%20tax
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Method of relieving international double taxation. It means that if income received from abroad is subject to tax in the recipient's country, any foreign tax on that income may be credited against (i.e. deducted from) the domestic tax on that income. 3, record 1, English, - foreign%20tax%20credit
Record number: 1, Textual support number: 1 CONT
Foreign tax credit which applies to foreign source income. 4, record 1, English, - foreign%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 126(2.3). 5, record 1, English, - foreign%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit pour impôt étranger
1, record 1, French, cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 1, Abbreviations, French
- CIE 2, record 1, French, CIE
correct, masculine noun
Record 1, Synonyms, French
- quotité forfaitaire d'impôt étranger 3, record 1, French, quotit%C3%A9%20forfaitaire%20d%27imp%C3%B4t%20%C3%A9tranger
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dégrèvement consenti aux contribuables qui ont payé des impôts à un pays étranger. 3, record 1, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 126(2.3). 4, record 1, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- deducción por impuestos pagados en el extranjero
1, record 1, Spanish, deducci%C3%B3n%20por%20impuestos%20pagados%20en%20el%20extranjero
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- crédito por pago de impuestos en el extranjero 2, record 1, Spanish, cr%C3%A9dito%20por%20pago%20de%20impuestos%20en%20el%20extranjero
masculine noun
- crédito por impuestos pagados en el extranjero 3, record 1, Spanish, cr%C3%A9dito%20por%20impuestos%20pagados%20en%20el%20extranjero
masculine noun
Record 1, Textual support, Spanish
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