TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CHILD CREDIT [1 record]
Record 1 - internal organization data 2002-10-01
Record 1, English
Record 1, Subject field(s)
- Taxation
- Social Security and Employment Insurance
Record 1, Main entry term, English
- child tax credit
1, record 1, English, child%20tax%20credit
correct
Record 1, Abbreviations, English
- CTC 2, record 1, English, CTC
correct
Record 1, Synonyms, English
- refundable child tax credit 3, record 1, English, refundable%20child%20tax%20credit
correct
- child credit 4, record 1, English, child%20credit
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
For the 1978 and subsequent taxation years a child tax credit is available with respect to children of a taxpayer who had not attained the age 18 by the end of the year. ... A child tax credit (an amount deemed to have been paid on account of tax on December 31) of $343 in respect of each eligible child of the individual is available but the aggregate credit is reduced by 5% of the amount by which the income of the individual less the income of a "supporting person" exceeds $26,330. 5, record 1, English, - child%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 122.2. 6, record 1, English, - child%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Sécurité sociale et assurance-emploi
Record 1, Main entry term, French
- crédit d'impôt pour enfants
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20enfants
correct, masculine noun
Record 1, Abbreviations, French
- CIE 2, record 1, French, CIE
correct, masculine noun
Record 1, Synonyms, French
- crédit d'impôt au titre des enfants 3, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20au%20titre%20des%20enfants
correct, masculine noun
- crédit d'impôt remboursable pour enfants 4, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20remboursable%20pour%20enfants
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Pour les années d'imposition 1978 et suivantes, un crédit d'impôt pour enfants est disponible à l'égard des enfants d'un contribuable qui n'ont pas atteint l'âge de 18 ans pour la fin de l'année. [...] Un crédit d'impôt pour enfants (un montant réputé avoir été payé pour le compte de l'impôt au 31 décembre) de $343 à l'égard de chaque enfant admissible du particulier est disponible mais l'ensemble du crédit est réduit de 5% à l'égard du montant par lequel le revenu du particulier moins le revenu d'une «personne assumant les frais d'entretien» dépasse $26,330. 5, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20enfants
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 122.2. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20enfants
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Seguridad social y seguro de desempleo
Record 1, Main entry term, Spanish
- crédito fiscal por hijos
1, record 1, Spanish, cr%C3%A9dito%20fiscal%20por%20hijos
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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