TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FISCAL DIVIDEND [4 records]
Record 1 - internal organization data 2015-12-16
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- dividend tax credit
1, record 1, English, dividend%20tax%20credit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A tax incentive to encourage Canadians to invest in Canadian corporations. 2, record 1, English, - dividend%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Shareholders, in their tax returns, add together their dividends from Canadian corporations, gross this income up by 50 per cent, calculate the federal tax, then deduct a federal tax credit equal to 75 per cent of the gross-up. This results in a lower tax rate on dividend income for Canadian taxpayers who invest in Canadian shares. 2, record 1, English, - dividend%20tax%20credit
Record number: 1, Textual support number: 2 OBS
Holders of French equity securities may benefit of a dividend tax credit called "avoir fiscal". 3, record 1, English, - dividend%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt pour dividendes
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
correct, masculine noun, Belgium, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- avoir fiscal 2, record 1, French, avoir%20fiscal
correct, masculine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dégrèvement accordé aux particuliers qui ont reçu, au cours de l'année d'imposition, des dividendes de sociétés imposables. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
Record number: 1, Textual support number: 1 OBS
Ce dégrèvement a pour but d'atténuer la charge fiscale résultant de l'application successive, aux bénéfices distribués, de l'impôt sur le bénéfice de la société distributrice et de l'impôt dû par le bénéficiaire du dividende. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-09-19
Record 2, English
Record 2, Subject field(s)
- Investment
- Financial and Budgetary Management
Record 2, Main entry term, English
- year-end dividend
1, record 2, English, year%2Dend%20dividend
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- final dividend 2, record 2, English, final%20dividend
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A dividend paid at the end of a fiscal year based on company profits. 3, record 2, English, - year%2Dend%20dividend
Record 2, Key term(s)
- year end dividend
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Gestion budgétaire et financière
Record 2, Main entry term, French
- dividende de clôture
1, record 2, French, dividende%20de%20cl%C3%B4ture
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- dividende en fin d'exercice 2, record 2, French, dividende%20en%20fin%20d%27exercice
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dividende distribué après la clôture des comptes, une fois que les résultats de l'exercice sont connus. 1, record 2, French, - dividende%20de%20cl%C3%B4ture
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Inversiones
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- dividendo de fin de año
1, record 2, Spanish, dividendo%20de%20fin%20de%20a%C3%B1o
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- dividendo adicional de fin de año 1, record 2, Spanish, dividendo%20adicional%20de%20fin%20de%20a%C3%B1o
masculine noun
- dividendo complementario de fin de año 1, record 2, Spanish, dividendo%20complementario%20de%20fin%20de%20a%C3%B1o
masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-03-11
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
Record 3, Main entry term, English
- non-salary operating expenditures
1, record 3, English, non%2Dsalary%20operating%20expenditures
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- non-salary operating dollars 1, record 3, English, non%2Dsalary%20operating%20dollars
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Fiscal management considerations were responsible for this approach which meant, in effect, that a productivity dividend in the amount of inflation was being taken annually on non-salary operating expenditures. 2, record 3, English, - non%2Dsalary%20operating%20expenditures
Record number: 3, Textual support number: 2 CONT
The compensation for inflation on Operating Budgets will be determined in the context of the following: the government’s policy that severely limits inflation relief on non-salary operating dollars through 1994-95 ... 2, record 3, English, - non%2Dsalary%20operating%20expenditures
Record 3, Key term(s)
- non salary operating expenditures
- non salary operating dollars
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
Record 3, Main entry term, French
- dépenses de fonctionnement non salariales
1, record 3, French, d%C3%A9penses%20de%20fonctionnement%20non%20salariales
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
La provision pour inflation est une question de moyens financiers. Dans le cas des budgets de fonctionnement, elle sera déterminée à la lumière des trois éléments suivants : la politique annoncée par le gouvernement, qui limite considérablement, jusqu'en 1994-1995, les rajustements des dépenses de fonctionnement non salariales au titre de l'inflation. 2, record 3, French, - d%C3%A9penses%20de%20fonctionnement%20non%20salariales
Record 3, Key term(s)
- dépense de fonctionnement non salariale
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1991-11-12
Record 4, English
Record 4, Subject field(s)
- Investment
- Stock Exchange
Record 4, Main entry term, English
- preferred dividend coverage
1, record 4, English, preferred%20dividend%20coverage
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
When preferred dividend coverage has been calculated for each of the last five fiscal years, a five-year trend is plotted. Ideally a rising or stable trend is revealed. However, even large well-established companies will record a declining trend after one or two isolated "bad" years. 2, record 4, English, - preferred%20dividend%20coverage
Record 4, French
Record 4, Domaine(s)
- Investissements et placements
- Bourse
Record 4, Main entry term, French
- couverture des dividendes privilégiés
1, record 4, French, couverture%20des%20dividendes%20privil%C3%A9gi%C3%A9s
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Une fois que la couverture des dividendes privilégiés a été calculée pour chacun des cinq derniers exercices, on calcule la tendance au cours des cinq exercices. Idéalement, la tendance devrait être stable ou croissante. Toutefois, même des compagnies importantes bien établies auront une tendance à la baisse après un ou deux «mauvais» exercices. 2, record 4, French, - couverture%20des%20dividendes%20privil%C3%A9gi%C3%A9s
Record 4, Spanish
Record 4, Textual support, Spanish
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