TERMIUM Plus®

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

APLAZAMIENTO PAGO TRIBUTARIO [1 record]

Record 1 2011-09-02

English

Subject field(s)
  • Taxation
  • Employment Benefits
  • Investment
  • Foreign Trade
DEF

A provision in income-tax laws that permits the tax on personal or corporate income to be postponed if the income is spent in certain specified ways.

OBS

In principle, a tax deferral is equivalent to an interest-free loan from the government to the taxpayer.

OBS

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

Key term(s)
  • deferral of tax
  • tax deferment

French

Domaine(s)
  • Fiscalité
  • Avantages sociaux
  • Investissements et placements
  • Commerce extérieur
CONT

Le régime fiscal compte actuellement plus de 100 préférences fiscales sous forme d'exonération pour certains genres de revenus, de reports d'impôt, de taux réduits d'imposition et de crédits d'impôt spéciaux.

OBS

report d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.

Key term(s)
  • report fiscal
  • ajournement de l'impôt

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Beneficios sociales
  • Inversiones
  • Comercio exterior
Key term(s)
  • aplazamiento del pago del impuesto
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