TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
HEAD TAX [9 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- personal exemption
1, record 1, English, personal%20exemption
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An amount determined by the taxpayer's status as a single person, married person, or head of a family which he may subtract from his net income in the computation of his income tax. 2, record 1, English, - personal%20exemption
Record number: 1, Textual support number: 1 CONT
The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ... 3, record 1, English, - personal%20exemption
Record number: 1, Textual support number: 1 OBS
Section 109 of the Income Tax Act provides for the following personal exemptions: basic personal exemption, age exemption, married exemption, equivalent to married exemption, exemption for wholly dependent children and exemption for other dependants. 4, record 1, English, - personal%20exemption
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- exemption personnelle
1, record 1, French, exemption%20personnelle
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- abattement 2, record 1, French, abattement
correct, masculine noun, France
- exonération personnelle 2, record 1, French, exon%C3%A9ration%20personnelle
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Sommes dépendant de la situation familiale du contribuable, de son âge, etc., que la loi lui permet de déduire dans le calcul de son revenu imposable. 3, record 1, French, - exemption%20personnelle
Record number: 1, Textual support number: 1 OBS
Abattement et exonération personnelle s'utilisent surtout au pluriel. 2, record 1, French, - exemption%20personnelle
Record 1, Key term(s)
- exemptions personnelles
- abattements
- exonérations personnelles
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- mínimo exento
1, record 1, Spanish, m%C3%ADnimo%20exento
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible. 2, record 1, Spanish, - m%C3%ADnimo%20exento
Record 2 - internal organization data 2012-12-04
Record 2, English
Record 2, Subject field(s)
- Electoral Systems and Political Parties
Record 2, Main entry term, English
- poll tax
1, record 2, English, poll%20tax
correct, United States
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A special head tax that must be paid as a qualification for voting. 2, record 2, English, - poll%20tax
Record 2, French
Record 2, Domaine(s)
- Systèmes électoraux et partis politiques
Record 2, Main entry term, French
- taxe de vote
1, record 2, French, taxe%20de%20vote
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- cens 2, record 2, French, cens
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Sept États du Sud exigent le paiement d'une taxe de vote (poll tax), d'ailleurs généralement assez faible. 3, record 2, French, - taxe%20de%20vote
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistemas electorales y partidos políticos
Record 2, Main entry term, Spanish
- impuesto de capitación
1, record 2, Spanish, impuesto%20de%20capitaci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- impuesto per cápita 1, record 2, Spanish, impuesto%20per%20c%C3%A1pita
correct, masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2005-07-21
Record 3, English
Record 3, Subject field(s)
- Occupation Names (General)
- Courts
- Federal Administration
Record 3, Main entry term, English
- judge of the Supreme Court of Canada
1, record 3, English, judge%20of%20the%20Supreme%20Court%20of%20Canada
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
... the position is confidential to the Governor General, a Minister of the Crown, a judge of the Supreme Court of Canada, the Federal Court or the Tax Court of Canada, or a deputy head... [Public Service Modernization Act] 1, record 3, English, - judge%20of%20the%20Supreme%20Court%20of%20Canada
Record 3, French
Record 3, Domaine(s)
- Désignations des emplois (Généralités)
- Tribunaux
- Administration fédérale
Record 3, Main entry term, French
- juge de la Cour suprême du Canada
1, record 3, French, juge%20de%20la%20Cour%20supr%C3%AAme%20du%20Canada
correct, masculine and feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
[...] poste de confiance occupé auprès du gouverneur général, d'un ministre fédéral, d'un juge de la Cour suprême du Canada, de la Cour fédérale ou de la Cour canadienne de l'impôt, ou d'un administrateur général [...] [Loi sur la modernisation de la fonction publique] 1, record 3, French, - juge%20de%20la%20Cour%20supr%C3%AAme%20du%20Canada
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2004-09-15
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- capitation tax
1, record 4, English, capitation%20tax
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- capitation 2, record 4, English, capitation
correct
- head tax 3, record 4, English, head%20tax
correct
- pool tax 4, record 4, English, pool%20tax
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A tax or fee of so much per head. 5, record 4, English, - capitation%20tax
Record 4, Key term(s)
- tax on head
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- impôt de capitation
1, record 4, French, imp%C3%B4t%20de%20capitation
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- impôt per capita 2, record 4, French, imp%C3%B4t%20per%20capita
correct, masculine noun
- capitation 3, record 4, French, capitation
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Impôt, taxe levée par individu. 4, record 4, French, - imp%C3%B4t%20de%20capitation
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Sistema tributario
Record 4, Main entry term, Spanish
- impuesto de capitación
1, record 4, Spanish, impuesto%20de%20capitaci%C3%B3n
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- capitación 2, record 4, Spanish, capitaci%C3%B3n
correct, feminine noun
- impuesto por persona 3, record 4, Spanish, impuesto%20por%20persona
masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Impuesto que se recauda igualmente por cada persona, sin tener en cuenta la renta, la riqueza o cualquier otro criterio. 4, record 4, Spanish, - impuesto%20de%20capitaci%C3%B3n
Record 5 - internal organization data 2000-08-14
Record 5, English
Record 5, Subject field(s)
- Citizenship and Immigration
Record 5, Main entry term, English
- head tax
1, record 5, English, head%20tax
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Terminology used by Citizenship and Immigration Canada. 2, record 5, English, - head%20tax
Record 5, French
Record 5, Domaine(s)
- Citoyenneté et immigration
Record 5, Main entry term, French
- taxe d'entrée
1, record 5, French, taxe%20d%27entr%C3%A9e
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- droit d'admission 1, record 5, French, droit%20d%27admission
correct, masculine noun
- droit d'entrée 1, record 5, French, droit%20d%27entr%C3%A9e
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Terminologie employée par Citoyenneté et Immigration Canada. 2, record 5, French, - taxe%20d%27entr%C3%A9e
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1997-01-01
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- head office tax avoidance 1, record 6, English, head%20office%20tax%20avoidance
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- évitement fiscal du Bureau principal
1, record 6, French, %C3%A9vitement%20fiscal%20du%20Bureau%20principal
masculine noun
Record 6, Abbreviations, French
- EFBP 1, record 6, French, EFBP
masculine noun
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source(s) : Glossaire des sigles utilisés par Revenu Canada, Impôt, 92/04/02. 1, record 6, French, - %C3%A9vitement%20fiscal%20du%20Bureau%20principal
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1993-08-19
Record 7, English
Record 7, Subject field(s)
- Titles of Laws and Regulations
Record 7, Main entry term, English
- Order Designating the Goods and Services Tax Consumer Information Office as a Department, the Minister of Consumer and Corporate Affairs as Appropriate Minister and the Executive Director as Deputy Head, revocation
1, record 7, English, Order%20Designating%20the%20Goods%20and%20Services%20Tax%20Consumer%20Information%20Office%20as%20a%20Department%2C%20the%20Minister%20of%20Consumer%20and%20Corporate%20Affairs%20as%20Appropriate%20Minister%20and%20the%20Executive%20Director%20as%20Deputy%20Head%2C%20revocation
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Financial Administration Act, Public Service Employment Act, revocation on June 8, 1993 1, record 7, English, - Order%20Designating%20the%20Goods%20and%20Services%20Tax%20Consumer%20Information%20Office%20as%20a%20Department%2C%20the%20Minister%20of%20Consumer%20and%20Corporate%20Affairs%20as%20Appropriate%20Minister%20and%20the%20Executive%20Director%20as%20Deputy%20Head%2C%20revocation
Record 7, French
Record 7, Domaine(s)
- Titres de lois et de règlements
Record 7, Main entry term, French
- Décret désignant le Bureau d'information des consommateurs sur la taxe sur les produits et services comme ministère, le ministre des Consommateurs et des Sociétés comme ministre compétent et le directeur exécutif à titre d'administrateur général -- Abrogation
1, record 7, French, D%C3%A9cret%20d%C3%A9signant%20le%20Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services%20comme%20minist%C3%A8re%2C%20le%20ministre%20des%20Consommateurs%20et%20des%20Soci%C3%A9t%C3%A9s%20comme%20ministre%20comp%C3%A9tent%20et%20le%20directeur%20ex%C3%A9cutif%20%C3%A0%20titre%20d%27administrateur%20g%C3%A9n%C3%A9ral%20%2D%2D%20Abrogation
correct
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Loi sur la gestion des finances publiques, Loi sur l'emploi dans la fonction publique, abrogation le 8 juin 1993 1, record 7, French, - D%C3%A9cret%20d%C3%A9signant%20le%20Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services%20comme%20minist%C3%A8re%2C%20le%20ministre%20des%20Consommateurs%20et%20des%20Soci%C3%A9t%C3%A9s%20comme%20ministre%20comp%C3%A9tent%20et%20le%20directeur%20ex%C3%A9cutif%20%C3%A0%20titre%20d%27administrateur%20g%C3%A9n%C3%A9ral%20%2D%2D%20Abrogation
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1993-07-26
Record 8, English
Record 8, Subject field(s)
- Titles of Laws and Regulations
Record 8, Main entry term, English
- Order Designating the Goods and Services Tax Consumer Information Office as a Department, the Minister of Consumer and Corporate Affairs as Appropriate Minister and the Executive Director as Deputy Head
1, record 8, English, Order%20Designating%20the%20Goods%20and%20Services%20Tax%20Consumer%20Information%20Office%20as%20a%20Department%2C%20the%20Minister%20of%20Consumer%20and%20Corporate%20Affairs%20as%20Appropriate%20Minister%20and%20the%20Executive%20Director%20as%20Deputy%20Head
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Financial Administration Act, Public Service Employment Act 1, record 8, English, - Order%20Designating%20the%20Goods%20and%20Services%20Tax%20Consumer%20Information%20Office%20as%20a%20Department%2C%20the%20Minister%20of%20Consumer%20and%20Corporate%20Affairs%20as%20Appropriate%20Minister%20and%20the%20Executive%20Director%20as%20Deputy%20Head
Record 8, French
Record 8, Domaine(s)
- Titres de lois et de règlements
Record 8, Main entry term, French
- Décret désignant le Bureau d'information des consommateurs sur la taxe sur les produits et services comme ministère, le ministre des Consommateurs et des Sociétés comme ministre compétent et le directeur exécutif à titre d'administrateur général
1, record 8, French, D%C3%A9cret%20d%C3%A9signant%20le%20Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services%20comme%20minist%C3%A8re%2C%20le%20ministre%20des%20Consommateurs%20et%20des%20Soci%C3%A9t%C3%A9s%20comme%20ministre%20comp%C3%A9tent%20et%20le%20directeur%20ex%C3%A9cutif%20%C3%A0%20titre%20d%27administrateur%20g%C3%A9n%C3%A9ral
correct
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Loi sur la gestion des finances publiques, Loi sur l'emploi dans la fonction publique 1, record 8, French, - D%C3%A9cret%20d%C3%A9signant%20le%20Bureau%20d%27information%20des%20consommateurs%20sur%20la%20taxe%20sur%20les%20produits%20et%20services%20comme%20minist%C3%A8re%2C%20le%20ministre%20des%20Consommateurs%20et%20des%20Soci%C3%A9t%C3%A9s%20comme%20ministre%20comp%C3%A9tent%20et%20le%20directeur%20ex%C3%A9cutif%20%C3%A0%20titre%20d%27administrateur%20g%C3%A9n%C3%A9ral
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1985-04-25
Record 9, English
Record 9, Subject field(s)
- Air Transport
Record 9, Main entry term, English
- passenger head tax 1, record 9, English, passenger%20head%20tax
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Transport aérien
Record 9, Main entry term, French
- taxe par tête sur les passagers
1, record 9, French, taxe%20par%20t%C3%AAte%20sur%20les%20passagers
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
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:


