TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Part of an income or deposit that is retained by the payer in order to pay it straight into the Treasury. A taxpayer normally deducts the amount withheld when completing a tax return.  4, record 1, English, - withholding%20tax

Record number: 1, Textual support number: 1 CONT

A tax deduction at source, required to be remitted by the payer to the tax authorities on behalf of the payee.  5, record 1, English, - withholding%20tax

Record number: 1, Textual support number: 1 OBS

withholding tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 1, English, - withholding%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Prélèvement d'impôt sur certains revenus (salaires, intérêts et dividendes) effectué par un intermédiaire qui remet subséquemment les montants prélevés à l'Administration fiscale pour le compte du bénéficiaire.  1, record 1, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source

Record number: 1, Textual support number: 1 OBS

retenue à la source : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  6, record 1, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Parte de una renta o ingreso que queda retenida por el que la paga para ser ingresada directamente en Hacienda. Normalmente el sujeto pasivo cuando hace su declaración se deduce lo ya retenido, pero la Hacienda ha logrado controlar mejor esas rentas y anticipar el cobro del impuesto.  1, record 1, Spanish, - retenci%C3%B3n%20en%20origen

Record number: 1, Textual support number: 1 OBS

retención en origen: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 1, Spanish, - retenci%C3%B3n%20en%20origen

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A deduction permitted under the Income Tax Act from a person's or a corporation's income in calculating tax liability. All the deductions permitted an individual, for example, are subtracted from his or her gross income. The resulting figure is taxable income, and it is on this amount that federal and provincial income taxes are levied.  4, record 2, English, - tax%20deduction

Record number: 2, Textual support number: 1 OBS

[Deductions] include social insurance contributions, pension contributions, employment expenses, charitable donations, medical expenses and a number of miscellaneous expenses.  2, record 2, English, - tax%20deduction

Record number: 2, Textual support number: 2 OBS

A tax credit differs from a tax deduction; a tax deduction is made from taxable income and brings greater benefits to taxpayers in high tax brackets whereas a tax credit is deducted from the amount of tax a person owes and is therefore worth the same to each taxpayer, regardless of income.  4, record 2, English, - tax%20deduction

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de son assiette d'imposition.  4, record 2, French, - d%C3%A9duction%20fiscale

Record number: 2, Textual support number: 1 CONT

Les déductions [...] interviennent avant l'application de l'impôt à la matière imposable : elles consistent à diminuer la base d'imposition.  2, record 2, French, - d%C3%A9duction%20fiscale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Monto que se deduce o disminuye del impuesto bruto para obtener el impuesto neto a pagar.  5, record 2, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 2, Textual support number: 1 OBS

Las deducciones son otorgadas mediante ley y tienen un valor determinado, muchas veces son porcentajes de valores y no montos fijos.  5, record 2, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 2, Textual support number: 2 OBS

deducción fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 2, Spanish, - deducci%C3%B3n%20de%20la%20cuota