TERMIUM Plus®

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FULL TAX RELIEF [1 record]

Record 1 2021-06-14

English

Subject field(s)
  • Taxation
CONT

... "ordinary income" generally means income that is subject to income tax at the recipient's full tax rate and does not benefit from any exemption, exclusion, deduction, credit or comparable tax relief.

French

Domaine(s)
  • Fiscalité
CONT

[…] le «revenu ordinaire» s'entend généralement du revenu assujetti à l'impôt au taux d'imposition complet du bénéficiaire et qui ne bénéficie pas d'une exonération, d'une exclusion, d'une déduction, d'un crédit ou de tout autre allègement fiscal comparable.

Spanish

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

Renta de una persona física o jurídica no procedente de plusvalías o ganancias de capital. Incluye, por tanto, los rendimientos de trabajo personal, rentas de capital mobiliario e inmobiliario, actividades profesionales, empresariales y artísticas, etc.

OBS

renta ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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