TERMIUM Plus®

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

FLAT RATE WITHHOLDING TAX [2 records]

Record 1 2004-05-04

English

Subject field(s)
  • Taxation
CONT

All surplus distributed (e.g. dividends, interest, royalties, etc.) could be subjected to an additional flat rate withholding tax at the source which serves as an individualized prepayment of taxes on personal income.

French

Domaine(s)
  • Fiscalité
CONT

Prélèvement forfaitaire libératoire. Les revenus de placements financiers sont, comme les autres, soumis à l'impôt sur les revenus. Seule différence : on peut choisir de ne pas les soumettre à l'impôt classique sur le revenu, mais au prélèvement libératoire, impôt à taux forfaitaire unique, pour un même type de placement. On peut ainsi libérer définitivement les revenus concernés de tout impôt sur le revenu.

Spanish

Save record 1

Record 2 1987-11-03

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 2

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