TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SOURCE DEDUCTION [2 records]
Record 1 - internal organization data 2015-08-04
Record 1, English
Record 1, Subject field(s)
- Remuneration (Personnel Management)
- Taxation
- Employment Benefits
Record 1, Main entry term, English
- payroll deduction
1, record 1, English, payroll%20deduction
correct
Record 1, Abbreviations, English
- PD 2, record 1, English, PD
correct
Record 1, Synonyms, English
- source deduction 3, record 1, English, source%20deduction
correct
- deduction at source 4, record 1, English, deduction%20at%20source
correct
- pay deduction 5, record 1, English, pay%20deduction
correct
- salary deduction 6, record 1, English, salary%20deduction
correct
- deduction from wages 7, record 1, English, deduction%20from%20wages
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Rémunération (Gestion du personnel)
- Fiscalité
- Avantages sociaux
Record 1, Main entry term, French
- retenue à la source
1, record 1, French, retenue%20%C3%A0%20la%20source
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- retenue sur salaire 2, record 1, French, retenue%20sur%20salaire
correct, feminine noun
- retenue sur le salaire 3, record 1, French, retenue%20sur%20le%20salaire
correct, feminine noun
- retenue salariale 4, record 1, French, retenue%20salariale
correct, feminine noun
- retenue sur la paye 5, record 1, French, retenue%20sur%20la%20paye
correct, feminine noun
- RP 6, record 1, French, RP
correct, feminine noun
- RP 6, record 1, French, RP
- précompte 2, record 1, French, pr%C3%A9compte
correct, see observation, masculine noun
- déduction à la source 7, record 1, French, d%C3%A9duction%20%C3%A0%20la%20source
avoid, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Somme d'argent déduite de la rémunération d'un employé pour couvrir ses cotisations syndicales, ses cotisations de pension, ses primes d'assurance, ses impôts et diverses contributions auxquelles il souscrit de son propre gré. 8, record 1, French, - retenue%20%C3%A0%20la%20source
Record number: 1, Textual support number: 1 OBS
précompte : En France, le terme «précompte» désigne aussi un impôt égal au tiers des dividendes prélevés sur des bénéfices n'ayant pas supporté l'impôt sur les bénéfices au taux plein ou sur des bénéfices réalisés au cours d'exercices clos depuis plus de cinq ans. En Belgique, on distingue le «précompte mobilier», qui correspond à une retenue à la source sur les intérêts et dividendes, et le «précompte professionnel», qui est une retenue d'impôt sur les revenus professionnels des personnes sous contrat d'emploi. Cet impôt peut faire l'objet d'un remboursement si les calculs définitifs font apparaître des retenues excessives. 9, record 1, French, - retenue%20%C3%A0%20la%20source
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Remuneración (Gestión del personal)
- Sistema tributario
- Beneficios sociales
Record 1, Main entry term, Spanish
- retención salarial
1, record 1, Spanish, retenci%C3%B3n%20salarial
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- retención 2, record 1, Spanish, retenci%C3%B3n
correct, feminine noun
- deducción salarial 3, record 1, Spanish, deducci%C3%B3n%20salarial
feminine noun
- descuento del sueldo 4, record 1, Spanish, descuento%20del%20sueldo
masculine noun
- deducción del sueldo 4, record 1, Spanish, deducci%C3%B3n%20del%20sueldo
feminine noun
- deducción en el salario 5, record 1, Spanish, deducci%C3%B3n%20en%20el%20salario
feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 1995-01-18
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- corporate source deduction
1, record 2, English, corporate%20source%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Pilot projects are underway in Transport Canada and Revenue Canada on the use of point of sale terminals and in Revenue Canada on collecting corporate source deductions, income tax and other taxes. 1, record 2, English, - corporate%20source%20deduction
Record 2, Key term(s)
- source deduction
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- retenue à la source des entreprises
1, record 2, French, retenue%20%C3%A0%20la%20source%20des%20entreprises
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Des projets pilotes sont en cours à Transports Canada et Revenu Canada avec des terminaux de vente, et à Revenu Canada pour la perception des retenues à la source des entreprises, de l'impôt sur le revenu et d'autres taxes. 1, record 2, French, - retenue%20%C3%A0%20la%20source%20des%20entreprises
Record 2, Key term(s)
- retenues à la source des entreprises
Record 2, Spanish
Record 2, Textual support, Spanish
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