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HEAD TAX [9 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
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.

CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ...

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.

French

Domaine(s)
  • Fiscalité
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.

OBS

Abattement et exonération personnelle s'utilisent surtout au pluriel.

Key term(s)
  • exemptions personnelles
  • abattements
  • exonérations personnelles

Spanish

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

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.

Save record 1

Record 2 2012-12-04

English

Subject field(s)
  • Electoral Systems and Political Parties
DEF

A special head tax that must be paid as a qualification for voting.

French

Domaine(s)
  • Systèmes électoraux et partis politiques
CONT

Sept États du Sud exigent le paiement d'une taxe de vote (poll tax), d'ailleurs généralement assez faible.

Spanish

Campo(s) temático(s)
  • Sistemas electorales y partidos políticos
Save record 2

Record 3 2005-07-21

English

Subject field(s)
  • Occupation Names (General)
  • Courts
  • Federal Administration
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]

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Tribunaux
  • Administration fédérale
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]

Spanish

Save record 3

Record 4 2004-09-15

English

Subject field(s)
  • Taxation
DEF

A tax or fee of so much per head.

Key term(s)
  • tax on head

French

Domaine(s)
  • Fiscalité
DEF

Impôt, taxe levée par individu.

Spanish

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

Impuesto que se recauda igualmente por cada persona, sin tener en cuenta la renta, la riqueza o cualquier otro criterio.

Save record 4

Record 5 2000-08-14

English

Subject field(s)
  • Citizenship and Immigration
OBS

Terminology used by Citizenship and Immigration Canada.

French

Domaine(s)
  • Citoyenneté et immigration
OBS

Terminologie employée par Citoyenneté et Immigration Canada.

Spanish

Save record 5

Record 6 1997-01-01

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
OBS

Source(s) : Glossaire des sigles utilisés par Revenu Canada, Impôt, 92/04/02.

Spanish

Save record 6

Record 7 1993-08-19

English

Subject field(s)
  • Titles of Laws and Regulations

French

Domaine(s)
  • Titres de lois et de règlements

Spanish

Save record 7

Record 8 1993-07-26

English

Subject field(s)
  • Titles of Laws and Regulations

French

Domaine(s)
  • Titres de lois et de règlements

Spanish

Save record 8

Record 9 1985-04-25

English

Subject field(s)
  • Air Transport

French

Domaine(s)
  • Transport aérien

Spanish

Save record 9

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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