TERMIUM Plus®

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

EXONERATION PERSONNELLE [1 record]

Record 1 2007-12-06

English

Subject field(s)
  • Taxation
DEF

An amount determined by the taxpayer's status as a single person, married person, or head of a family which he may subtract from his net income in the computation of his income tax.

CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ...

OBS

Section 109 of the Income Tax Act provides for the following personal exemptions: basic personal exemption, age exemption, married exemption, equivalent to married exemption, exemption for wholly dependent children and exemption for other dependants.

French

Domaine(s)
  • Fiscalité
DEF

Sommes dépendant de la situation familiale du contribuable, de son âge, etc., que la loi lui permet de déduire dans le calcul de son revenu imposable.

OBS

Abattement et exonération personnelle s'utilisent surtout au pluriel.

Key term(s)
  • exemptions personnelles
  • abattements
  • exonérations personnelles

Spanish

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

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.

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