TERMIUM Plus®

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

personal income tax [1 record]

Record 1 2009-01-08

English

Subject field(s)
  • Taxation
DEF

Direct tax applied to individual income, regardless of its source (employment, performance of capital assets, appreciation, etc.).

OBS

The taxpayer in this case is the family unit and its characteristics (number of children, etc.) is taken into account when determining the amount of tax that is due.

OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Impôt qui frappe les différents types de revenus des particuliers, notamment les revenus d'emploi, d'entreprise et de biens, et les gains en capital.

Spanish

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

Impuesto directo que grava la renta de las personas físicas, cualquiera que sea su procedencia (trabajo personal, rendimientos del capital mobiliario, incrementos patrimoniales, etc.) El sujeto pasivo de este impuesto es la unidad familiar, y se tienen en cuenta sus características (número de hijos, etc.) en la determinación de la deuda tributaria.

OBS

impuesto sobre la renta de personas físicas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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