TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DUPLICATE TAXATION [1 record]
Record 1 - internal organization data 2007-03-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- double taxation
1, record 1, English, double%20taxation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- duplicate taxation 2, record 1, English, duplicate%20taxation
correct
- tax duplication 3, record 1, English, tax%20duplication
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Result of assessing the same taxable item in various classes or for two taxes within the same class. 4, record 1, English, - double%20taxation
Record number: 1, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - double%20taxation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- double imposition
1, record 1, French, double%20imposition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Effet de certaines dispositions des lois fiscales qui font que les mêmes sommes sont assujetties deux fois à l'impôt. Ainsi, les bénéfices d'une société donnent lieu à des impôts d'abord pour cette dernière, puis pour le particulier au moment de leur distribution sous forme de dividendes; la loi prévoit toutefois certains mécanismes, comme le crédit d'impôt pour dividendes, qui ont pour effet de minimiser la double imposition. 2, record 1, French, - double%20imposition
Record number: 1, Textual support number: 1 OBS
double imposition : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - double%20imposition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- doble imposición
1, record 1, Spanish, doble%20imposici%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- doble tributación 2, record 1, Spanish, doble%20tributaci%C3%B3n
correct, feminine noun
- doble gravamen 3, record 1, Spanish, doble%20gravamen
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Situación en la que la misma base gravable es sujeta a impuestos más de una vez. Los acuerdos sobre doble gravamen entre dos países se realizan para evitar, por ejemplo, que los ingresos de los extranjeros sean gravables tanto en el país donde están viviendo como en su país de origen. 3, record 1, Spanish, - doble%20imposici%C3%B3n
Record number: 1, Textual support number: 1 OBS
doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - doble%20imposici%C3%B3n
Record 1, Key term(s)
- imposición doble
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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