TERMIUM Plus®

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

REGIME FISCAL [3 records]

Record 1 2016-03-10

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
CONT

The beginning of the (expenditure budget) process is the establishment of the fiscal framework for a particular fiscal year - the proposed total revenues and total expenditures, both budgetary and non-budgetary. This framework is the product of discussions of the ... Committee on Priorities and Planning, based on proposals submitted by the Minister of Finance.

CONT

... in the context of ... the overall government policy and fiscal framework

PHR

fiscal framework adjustment

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
OBS

cadre financier : Terme créé sur le modèle de «plan financier», expression uniformisée par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier).

PHR

ajustement du cadre financier

Spanish

Save record 1

Record 2 2011-09-01

English

Subject field(s)
  • Taxation
DEF

Collection of principles, institutions and rules that determine, collect and manage the taxes of a country.

CONT

The strategy proposed ... would rely on the federal income-tax system as a convenient vehicle for the collection of income-based premiums ..., but it would use the states to manage the disbursement of these funds to the providers of health care.

OBS

tax system: term used in the context of the Strategic and Operating Review of the federal government of Canada.

PHR

Competitive tax system.

French

Domaine(s)
  • Fiscalité
DEF

Ensemble des lois, règlements et dispositions concernant la fiscalité d'un pays ou d'un territoire donné.

OBS

régime fiscal : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.

Spanish

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

Conjunto de principios, instituciones y reglas que determinan, recaudan y gestionan los tributos de un país.

OBS

sistema fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

Record 3 2008-03-19

English

Subject field(s)
  • Taxation
DEF

Set of rules used to determine and collect tax on specific types of revenue or taxable income.

CONT

Under the new tax regime for distributions from SIFTs [specified investment flow-throughs] announced on October 31, 2006, the tax treatment of SIFTs will be more like that of corporations, and their investors will be taxed more like shareholders.

French

Domaine(s)
  • Fiscalité
DEF

Ensemble des règles de détermination et de déclaration applicables à certains éléments du revenu ou du bénéfice imposable à certains contribuables.

OBS

Ainsi, on parlera, par exemple, du régime d'imposition des gains en capital ou plus-values, ou encore du régime d'imposition des petites entreprises.

Spanish

Save record 3

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