TERMIUM Plus®
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GENERAL AVERAGING INCOME [2 records]
Record 1 - internal organization data 2007-03-21
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- general averaging
1, record 1, English, general%20averaging
correct
Record 1, Abbreviations, English
- G.AV. 2, record 1, English, G%2EAV%2E
correct
Record 1, Synonyms, English
- general averaging of income 2, record 1, English, general%20averaging%20of%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
General averaging permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. 3, record 1, English, - general%20averaging
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- étalement général
1, record 1, French, %C3%A9talement%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- établissement de la moyenne générale 2, record 1, French, %C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale
correct, masculine noun
- établissement de la moyenne générale du revenu 3, record 1, French, %C3%A9tablissement%20de%20la%20moyenne%20g%C3%A9n%C3%A9rale%20du%20revenu
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dispositions des lois fiscales permettant au contribuable dont le revenu imposable excède un certain seuil de calculer d'une façon particulière les impôts à payer sur l'excédent. 1, record 1, French, - %C3%A9talement%20g%C3%A9n%C3%A9ral
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-06-18
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- averaging
1, record 2, English, averaging
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A concept under income tax legislation that mitigates the tax impact of large increases in income received by a taxpayer in a particular year. 2, record 2, English, - averaging
Record number: 2, Textual support number: 1 OBS
"General averaging" permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner. "Forward averaging" permits a taxpayer to spread certain types of income over a number of future years. 2, record 2, English, - averaging
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- étalement
1, record 2, French, %C3%A9talement
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- échelonnement 1, record 2, French, %C3%A9chelonnement
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Possibilité pour un contribuable d'atténuer l'incidence fiscale d'une hausse importante de son revenu au cours d'une année d'imposition donnée, au moyen d'une répartition sur plusieurs années. 1, record 2, French, - %C3%A9talement
Record 2, Spanish
Record 2, Textual support, Spanish
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