TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CREDIT FOREIGN TAX [31 records]
Record 1 - internal organization data 2017-09-13
Record 1, English
Record 1, Subject field(s)
- Taxation
- Economic Co-operation and Development
Record 1, Main entry term, English
- tax sparing provision
1, record 1, English, tax%20sparing%20provision
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A provision enabling an investor to obtain a foreign tax credit for the taxes that have not actually been paid(i. e. "spared") under the incentive regime of the source country. 2, record 1, English, - tax%20sparing%20provision
Record number: 1, Textual support number: 1 CONT
Canada, like most other [Organisation for Economic Co-operation and Development (OECD)] member nations, has negotiated "tax-sparing provisions" with tax treaty partners. Over the years, the OECD has generally supported "tax-sparing provisions" as a means of ensuring that tax incentives offered by developing countries are not eroded through the tax treatment of the income from the advantaged activities by the investor’s country of residence. 3, record 1, English, - tax%20sparing%20provision
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Coopération et développement économiques
Record 1, Main entry term, French
- disposition d'allégement fiscal
1, record 1, French, disposition%20d%27all%C3%A9gement%20fiscal
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- disposition d'allègement fiscal 2, record 1, French, disposition%20d%27all%C3%A8gement%20fiscal
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-08-31
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- foreign tax credit
1, record 2, English, foreign%20tax%20credit
correct
Record 2, Abbreviations, English
- FTC 2, record 2, English, FTC
correct
Record 2, Synonyms, English
- credit for foreign tax 3, record 2, English, credit%20for%20foreign%20tax
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Method of relieving international double taxation. It means that if income received from abroad is subject to tax in the recipient’s country, any foreign tax on that income may be credited against (i.e. deducted from) the domestic tax on that income. 3, record 2, English, - foreign%20tax%20credit
Record number: 2, Textual support number: 1 CONT
Foreign tax credit which applies to foreign source income. 4, record 2, English, - foreign%20tax%20credit
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 126(2.3). 5, record 2, English, - foreign%20tax%20credit
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- crédit pour impôt étranger
1, record 2, French, cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 2, Abbreviations, French
- CIE 2, record 2, French, CIE
correct, masculine noun
Record 2, Synonyms, French
- quotité forfaitaire d'impôt étranger 3, record 2, French, quotit%C3%A9%20forfaitaire%20d%27imp%C3%B4t%20%C3%A9tranger
correct, feminine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dégrèvement consenti aux contribuables qui ont payé des impôts à un pays étranger. 3, record 2, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 126(2.3). 4, record 2, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- deducción por impuestos pagados en el extranjero
1, record 2, Spanish, deducci%C3%B3n%20por%20impuestos%20pagados%20en%20el%20extranjero
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- crédito por pago de impuestos en el extranjero 2, record 2, Spanish, cr%C3%A9dito%20por%20pago%20de%20impuestos%20en%20el%20extranjero
masculine noun
- crédito por impuestos pagados en el extranjero 3, record 2, Spanish, cr%C3%A9dito%20por%20impuestos%20pagados%20en%20el%20extranjero
masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-06-29
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- foreign tax credit generator
1, record 3, English, foreign%20tax%20credit%20generator
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Some Canadian corporations have recently been engaging in schemes, often referred to as foreign tax credit generators, that are designed to shelter tax otherwise payable in respect of interest income on loans made, indirectly, to foreign corporations. 2, record 3, English, - foreign%20tax%20credit%20generator
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- générateur de crédit pour impôt étranger
1, record 3, French, g%C3%A9n%C3%A9rateur%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Certaines sociétés canadiennes recourent depuis peu à des stratagèmes (souvent appelés générateurs de crédit pour impôt étranger) conçus pour mettre à l'abri l'impôt payable par ailleurs relativement au revenu d'intérêt tiré de prêts consentis, indirectement, à des sociétés étrangères. 2, record 3, French, - g%C3%A9n%C3%A9rateur%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2015-03-16
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- block averaging
1, record 4, English, block%20averaging
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
... block averaging for farmers and fishermen and the foreign tax credit could preserve the non-taxability of certain filers. 1, record 4, English, - block%20averaging
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- étalement en bloc
1, record 4, French, %C3%A9talement%20en%20bloc
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- étalement sur un groupe d'années 2, record 4, French, %C3%A9talement%20sur%20un%20groupe%20d%27ann%C3%A9es
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Afin d'éviter qu'ils ne soient pénalisés dans les années de revenu exceptionnellement élevé, on a autorisé les agriculteurs d'utiliser l'étalement en bloc sur une période de cinq ans. 1, record 4, French, - %C3%A9talement%20en%20bloc
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2007-02-19
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- federal non-business foreign tax credit
1, record 5, English, federal%20non%2Dbusiness%20foreign%20tax%20credit
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- federal foreign non-business income tax credit 2, record 5, English, federal%20foreign%20%20non%2Dbusiness%20income%20tax%20credit
correct
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- crédit fédéral pour impôt étranger sur le revenu ne provenant pas d'une entreprise
1, record 5, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger%20sur%20le%20revenu%20ne%20provenant%20pas%20d%27une%20entreprise
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- crédit fédéral pour impôt étranger sur le revenu non tiré d'une entreprise 2, record 5, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger%20sur%20le%20revenu%20non%20tir%C3%A9%20d%27une%20entreprise
correct, masculine noun
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2007-02-19
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- federal foreign tax credit
1, record 6, English, federal%20foreign%20tax%20credit
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 6, English, - federal%20foreign%20tax%20credit
Record number: 6, Textual support number: 1 PHR
Federal foreign business income tax credit. 3, record 6, English, - federal%20foreign%20tax%20credit
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- crédit fédéral pour impôt étranger
1, record 6, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 6, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
Record number: 6, Textual support number: 1 PHR
Crédit fédéral pour impôt étranger sur le revenu d'entreprise. 3, record 6, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2000-07-13
Record 7, English
Record 7, Subject field(s)
- Titles of Forms
- Taxation
Record 7, Main entry term, English
- Calculation of Federal Foreign Tax Credits
1, record 7, English, Calculation%20of%20Federal%20Foreign%20Tax%20Credits
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
- Calculation of Federal Foreign Tax Credit 2, record 7, English, Calculation%20of%20Federal%20Foreign%20Tax%20Credit
former designation, correct, Canada
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Form T2209, Revenue Canada Taxation. 2, record 7, English, - Calculation%20of%20Federal%20Foreign%20Tax%20Credits
Record 7, French
Record 7, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 7, Main entry term, French
- Calcul des crédits fédéraux pour impôt étranger
1, record 7, French, Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
- Calcul du dégrèvement fédéral pour impôt étranger 2, record 7, French, Calcul%20du%20d%C3%A9gr%C3%A8vement%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger
former designation, correct, masculine noun, Canada
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Formule T2209, Revenu Canada Impôt. 2, record 7, French, - Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2000-06-15
Record 8, English
Record 8, Subject field(s)
- Titles of Forms
- Taxation
Record 8, Main entry term, English
- Calculation of Provincial Foreign Tax Credit
1, record 8, English, Calculation%20of%20Provincial%20Foreign%20Tax%20Credit
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Form T2036, Revenue Canada Taxation. 1, record 8, English, - Calculation%20of%20Provincial%20Foreign%20Tax%20Credit
Record 8, French
Record 8, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 8, Main entry term, French
- Calcul du crédit provincial pour impôt étranger
1, record 8, French, Calcul%20du%20cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Formule T2036, Revenu Canada Impôt. 1, record 8, French, - Calcul%20du%20cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2000-03-07
Record 9, English
Record 9, Subject field(s)
- Titles of Forms
- Taxation
Record 9, Main entry term, English
- Foreign Tax Credit Calculation
1, record 9, English, Foreign%20Tax%20Credit%20Calculation
correct, Canada
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 OBS
Publication number T916 of Revenue Canada. 1, record 9, English, - Foreign%20Tax%20Credit%20Calculation
Record 9, French
Record 9, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 9, Main entry term, French
- Calcul de crédit pour impôt étranger
1, record 9, French, Calcul%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun, Canada
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 OBS
Publication numéro T916 de Revenu Canada. 1, record 9, French, - Calcul%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2000-01-26
Record 10, English
Record 10, Subject field(s)
- Titles of Forms
- Taxation
Record 10, Main entry term, English
- Federal Foreign Tax Credits and Federal Logging Tax Credit
1, record 10, English, Federal%20Foreign%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Publication number +T2S21 E of Revenue Canada. 1, record 10, English, - Federal%20Foreign%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 10, French
Record 10, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 10, Main entry term, French
- Crédits fédéraux pour impôt étranger et pour impôt sur les opérations forestières
1, record 10, French, Cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger%20et%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
correct, masculine noun, Canada
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Publication numéro +T2S21 F de Revenu Canada. 1, record 10, French, - Cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger%20et%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2000-01-26
Record 11, English
Record 11, Subject field(s)
- Titles of Forms
- Taxation
Record 11, Main entry term, English
- Federal Foreign Income Tax Credits and Federal Logging Tax Credit
1, record 11, English, Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
Publication number +T2 SCH 21 E of Revenue Canada. 1, record 11, English, - Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 11, French
Record 11, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 11, Main entry term, French
- Crédits fédéraux pour impôt étranger et pour impôt sur les opérations forestières
1, record 11, French, Cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger%20et%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
correct, masculine noun, Canada
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Publication numéro +T2 SCH 21 F de Revenu Canada. 1, record 11, French, - Cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger%20et%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1999-06-14
Record 12, English
Record 12, Subject field(s)
- Titles of Forms
- Taxation
Record 12, Main entry term, English
- Foreign tax credit special calculation indicator code
1, record 12, English, Foreign%20tax%20credit%20special%20calculation%20indicator%20code
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 12, English, - Foreign%20tax%20credit%20special%20calculation%20indicator%20code
Record 12, French
Record 12, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 12, Main entry term, French
- code d'indicateur de calcul spécial du crédit pour impôt étranger
1, record 12, French, code%20d%27indicateur%20de%20calcul%20sp%C3%A9cial%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 12, French, - code%20d%27indicateur%20de%20calcul%20sp%C3%A9cial%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1999-06-14
Record 13, English
Record 13, Subject field(s)
- Titles of Forms
- Taxation
Record 13, Main entry term, English
- Exempt income-Foreign Tax Credit
1, record 13, English, Exempt%20income%2DForeign%20Tax%20Credit
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 13, English, - Exempt%20income%2DForeign%20Tax%20Credit
Record 13, French
Record 13, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 13, Main entry term, French
- Revenu exonéré - crédit pour impôt étranger
1, record 13, French, Revenu%20exon%C3%A9r%C3%A9%20%2D%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 13, French, - Revenu%20exon%C3%A9r%C3%A9%20%2D%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1999-06-14
Record 14, English
Record 14, Subject field(s)
- Titles of Forms
- Taxation
Record 14, Main entry term, English
- Federal foreign tax credit claimed by client when more than the maximum number of countries is involved
1, record 14, English, Federal%20foreign%20tax%20credit%20claimed%20by%20client%20when%20more%20than%20the%20maximum%20number%20of%20countries%20is%20involved
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 14, English, - Federal%20foreign%20tax%20credit%20claimed%20by%20client%20when%20more%20than%20the%20maximum%20number%20of%20countries%20is%20involved
Record 14, French
Record 14, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 14, Main entry term, French
- crédit fédéral pour impôt étranger demandé par le client lorsqu'un nombre de pays supérieur au nombre maximal est visé
1, record 14, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger%20demand%C3%A9%20par%20le%20client%20lorsqu%27un%20nombre%20de%20pays%20sup%C3%A9rieur%20au%20nombre%20maximal%20est%20vis%C3%A9
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 14, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger%20demand%C3%A9%20par%20le%20client%20lorsqu%27un%20nombre%20de%20pays%20sup%C3%A9rieur%20au%20nombre%20maximal%20est%20vis%C3%A9
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1999-06-14
Record 15, English
Record 15, Subject field(s)
- Titles of Forms
- Taxation
Record 15, Main entry term, English
- Provincial Foreign tax credit claimed
1, record 15, English, Provincial%20Foreign%20tax%20credit%20claimed
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 OBS
T1C/T1C TC,T2036. Term extracted from the Taxation Operations Manual 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 15, English, - Provincial%20Foreign%20tax%20credit%20claimed
Record 15, French
Record 15, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 15, Main entry term, French
- Crédit provincial pour impôt étranger demandé
1, record 15, French, Cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger%20demand%C3%A9
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
T1C/T1C TC,T2036). Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 15, French, - Cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger%20demand%C3%A9
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1994-10-20
Record 16, English
Record 16, Subject field(s)
- Taxation
Record 16, Main entry term, English
- unused foreign tax credit
1, record 16, English, unused%20foreign%20tax%20credit
correct
Record 16, Abbreviations, English
- UFTC 2, record 16, English, UFTC
correct
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
Source: Income Tax Act, S. 126(2). 3, record 16, English, - unused%20foreign%20tax%20credit
Record 16, French
Record 16, Domaine(s)
- Fiscalité
Record 16, Main entry term, French
- fraction inutilisée du crédit pour impôt étranger
1, record 16, French, fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, feminine noun
Record 16, Abbreviations, French
- FICIÉ 2, record 16, French, FICI%C3%89
correct
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 126(2). 3, record 16, French, - fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1994-10-05
Record 17, English
Record 17, Subject field(s)
- Taxation
Record 17, Main entry term, English
- federal business foreign tax credit 1, record 17, English, federal%20business%20foreign%20tax%20credit
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, French
Record 17, Domaine(s)
- Fiscalité
Record 17, Main entry term, French
- crédit fédéral pour impôt étranger sur le revenu provenant d'une entreprise
1, record 17, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger%20sur%20le%20revenu%20provenant%20d%27une%20entreprise
masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1992-07-30
Record 18, English
Record 18, Subject field(s)
- Titles of Forms
Record 18, Main entry term, English
- Calculation of Federal Foreign Income Tax Credits and Federal Logging Tax Credit
1, record 18, English, Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
Form T2S(21), Revenue Canada Taxation. 2, record 18, English, - Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 18, French
Record 18, Domaine(s)
- Titres de formulaires administratifs
Record 18, Main entry term, French
- Calcul des crédits fédéraux pour impôt sur le revenu étranger et du crédit fédéral pour impôt sur les opérations forestières
1, record 18, French, Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20sur%20le%20revenu%20%C3%A9tranger%20et%20du%20cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
correct, Canada
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Formule T2S(21), Revenu Canada Impôt. 2, record 18, French, - Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20sur%20le%20revenu%20%C3%A9tranger%20et%20du%20cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1989-02-12
Record 19, English
Record 19, Subject field(s)
- Finance
Record 19, Main entry term, English
- negative financing
1, record 19, English, negative%20financing
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
... consortiums have been forced to handle negative financing transactions in some cases. If a full foreign tax credit is obtainable for tax that is only deemed to be paid, then it is possible to pass on some of that benefit to the borrower, even to lend at below the cost of funds. 2, record 19, English, - negative%20financing
Record 19, French
Record 19, Domaine(s)
- Finances
Record 19, Main entry term, French
- financement négatif
1, record 19, French, financement%20n%C3%A9gatif
correct, masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1988-03-10
Record 20, English
Record 20, Subject field(s)
- Taxation
Record 20, Main entry term, English
- provincial foreign tax credit
1, record 20, English, provincial%20foreign%20tax%20credit
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 20, English, - provincial%20foreign%20tax%20credit
Record 20, French
Record 20, Domaine(s)
- Fiscalité
Record 20, Main entry term, French
- crédit provincial pour impôt étranger
1, record 20, French, cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 20, French, - cr%C3%A9dit%20provincial%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1988-03-08
Record 21, English
Record 21, Subject field(s)
- Taxation
Record 21, Main entry term, English
- special foreign tax credit
1, record 21, English, special%20foreign%20tax%20credit
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 OBS
Source: Income Tax Act, S. 127.54(2). 2, record 21, English, - special%20foreign%20tax%20credit
Record 21, French
Record 21, Domaine(s)
- Fiscalité
Record 21, Main entry term, French
- crédit spécial pour impôt étranger
1, record 21, French, cr%C3%A9dit%20sp%C3%A9cial%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
(impôt minimum). 1, record 21, French, - cr%C3%A9dit%20sp%C3%A9cial%20pour%20imp%C3%B4t%20%C3%A9tranger
Record number: 21, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, art. 127.54(2). 2, record 21, French, - cr%C3%A9dit%20sp%C3%A9cial%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1988-03-02
Record 22, English
Record 22, Subject field(s)
- Taxation
Record 22, Main entry term, English
- Ontario foreign tax credit
1, record 22, English, Ontario%20foreign%20tax%20credit
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 22, English, - Ontario%20foreign%20tax%20credit
Record 22, French
Record 22, Domaine(s)
- Fiscalité
Record 22, Main entry term, French
- crédit de l'Ontario pour impôt étranger
1, record 22, French, cr%C3%A9dit%20de%20l%27Ontario%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 22, French, - cr%C3%A9dit%20de%20l%27Ontario%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1988-03-01
Record 23, English
Record 23, Subject field(s)
- Taxation
Record 23, Main entry term, English
- non-business income foreign tax credit
1, record 23, English, non%2Dbusiness%20income%20foreign%20tax%20credit
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 OBS
Source: Income Tax Act, S. 126. 2, record 23, English, - non%2Dbusiness%20income%20foreign%20tax%20credit
Record 23, French
Record 23, Domaine(s)
- Fiscalité
Record 23, Main entry term, French
- crédit pour impôt étranger sur le revenu non tiré d'une entreprise
1, record 23, French, cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger%20sur%20le%20revenu%20non%20tir%C3%A9%20d%27une%20entreprise
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 126. 2, record 23, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger%20sur%20le%20revenu%20non%20tir%C3%A9%20d%27une%20entreprise
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1987-10-29
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- foreign business-income tax credit
1, record 24, English, foreign%20business%2Dincome%20tax%20credit
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 OBS
Source: Income Tax Act, S. 87(2)(2); 123(1)(c). 2, record 24, English, - foreign%20business%2Dincome%20tax%20credit
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- crédit d'impôt sur le revenu tiré d'une entreprise à l'étranger
1, record 24, French, cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20le%20revenu%20tir%C3%A9%20d%27une%20entreprise%20%C3%A0%20l%27%C3%A9tranger
correct, masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 87(2)(2); 123(1)(c). 2, record 24, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20le%20revenu%20tir%C3%A9%20d%27une%20entreprise%20%C3%A0%20l%27%C3%A9tranger
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1987-08-27
Record 25, English
Record 25, Subject field(s)
- Taxation
Record 25, Main entry term, English
- additional federal foreign tax credit
1, record 25, English, additional%20federal%20foreign%20tax%20credit
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 OBS
Manitoba. 1, record 25, English, - additional%20federal%20foreign%20tax%20credit
Record number: 25, Textual support number: 2 OBS
Expression used on the federal income tax return T1 forms. 2, record 25, English, - additional%20federal%20foreign%20tax%20credit
Record 25, French
Record 25, Domaine(s)
- Fiscalité
Record 25, Main entry term, French
- crédit fédéral supplémentaire pour impôt étranger
1, record 25, French, cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20suppl%C3%A9mentaire%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 25, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20suppl%C3%A9mentaire%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1987-05-05
Record 26, English
Record 26, Subject field(s)
- Taxation
Record 26, Main entry term, English
- non-business foreign tax credit
1, record 26, English, non%2Dbusiness%20foreign%20tax%20credit
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, French
Record 26, Domaine(s)
- Fiscalité
Record 26, Main entry term, French
- dégrèvement pour impôt étranger à l'égard du revenu autre que d'entreprise
1, record 26, French, d%C3%A9gr%C3%A8vement%20pour%20imp%C3%B4t%20%C3%A9tranger%20%C3%A0%20l%27%C3%A9gard%20du%20revenu%20autre%20que%20d%27entreprise
correct, masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1987-05-05
Record 27, English
Record 27, Subject field(s)
- Taxation
Record 27, Main entry term, English
- business income foreign tax credit
1, record 27, English, business%20income%20foreign%20tax%20credit
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, French
Record 27, Domaine(s)
- Fiscalité
Record 27, Main entry term, French
- dégrèvement pour impôt étranger à l'égard du revenu d'entreprise
1, record 27, French, d%C3%A9gr%C3%A8vement%20pour%20imp%C3%B4t%20%C3%A9tranger%20%C3%A0%20l%27%C3%A9gard%20du%20revenu%20d%27entreprise
correct, masculine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1986-04-30
Record 28, English
Record 28, Subject field(s)
- Taxation
Record 28, Main entry term, English
- business foreign income
1, record 28, English, business%20foreign%20income
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 CONT
[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad(business foreign income) or at home(non-business foreign income). 1, record 28, English, - business%20foreign%20income
Record 28, French
Record 28, Domaine(s)
- Fiscalité
Record 28, Main entry term, French
- revenu étranger d'entreprise
1, record 28, French, revenu%20%C3%A9tranger%20d%27entreprise
masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1986-04-30
Record 29, English
Record 29, Subject field(s)
- Taxation
Record 29, Main entry term, English
- non-business foreign income
1, record 29, English, non%2Dbusiness%20foreign%20income
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad(business foreign income) or at home(non-business foreign income). 1, record 29, English, - non%2Dbusiness%20foreign%20income
Record 29, French
Record 29, Domaine(s)
- Fiscalité
Record 29, Main entry term, French
- revenu étranger ne provenant pas d'une entreprise
1, record 29, French, revenu%20%C3%A9tranger%20ne%20provenant%20pas%20d%27une%20entreprise
masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1983-09-20
Record 30, English
Record 30, Subject field(s)
- Laws and Legal Documents
Record 30, Main entry term, English
- foreign tax credit provision 1, record 30, English, foreign%20tax%20credit%20provision
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record 30, French
Record 30, Domaine(s)
- Lois et documents juridiques
Record 30, Main entry term, French
- disposition de dégrèvement pour impôt étranger 1, record 30, French, disposition%20de%20d%C3%A9gr%C3%A8vement%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 OBS
(terminologie fiscale) GL 1, record 30, French, - disposition%20de%20d%C3%A9gr%C3%A8vement%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1976-06-19
Record 31, English
Record 31, Subject field(s)
- Taxation
Record 31, Main entry term, English
- foreign tax credit provisions 1, record 31, English, foreign%20tax%20credit%20provisions
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 OBS
see "foreign" 1, record 31, English, - foreign%20tax%20credit%20provisions
Record 31, French
Record 31, Domaine(s)
- Fiscalité
Record 31, Main entry term, French
- disposition de crédit pour impôt étranger 1, record 31, French, disposition%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record 31, Spanish
Record 31, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: