TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The range or slice of taxable income subject to a particular rate of income tax in a graduated taxation system.  4, record 1, English, - income%20tax%20bracket

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Fraction de revenu imposable comprise entre une limite inférieure et une limite supérieure définies par la loi et à laquelle s'applique un taux d'imposition pour le calcul de l'impôt sur le revenu.  4, record 1, French, - tranche%20d%27imposition

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Porción de la base imponible que permite calcular la cuota impositiva de un contribuyente.  6, record 1, Spanish, - categor%C3%ADa%20fiscal

Record 2,  Textual support,  English

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Ensemble de revenus compris entre un maximum et un minimum.  1, record 2, French, - classe%20de%20revenus

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The rate an individual will pay on income that falls into the top tax bracket of that jurisdiction.  3, record 3, English, - top%20marginal%20tax%20rate

Record number: 3, Textual support number: 1 CONT

The Budget proposes no new changes to personal income tax rates. The top marginal rate for individuals remains at 46.41% for 2010. This rate starts to apply when taxable income for 2010 exceeds $127,022.  1, record 3, English, - top%20marginal%20tax%20rate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Taux applicable à un particulier sur son revenu se situant dans la tranche d’imposition supérieure de la province où il réside.  1, record 3, French, - taux%20d%27imposition%20marginal%20le%20plus%20%C3%A9lev%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A yield which is assessed after deduction of tax. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  4, record 4, English, - net%20yield

Record number: 4, Textual support number: 1 CONT

The gross(pre-tax) yield on both bonds was 10. 00%. Smith explained that because the investor was in a high tax bracket, the after-tax yield would be improved by the switch, since more of the return would be provided by the capital gain on the deep discount bonds, on which a lower rate of tax applied(capital gains tax versus tax on income).  5, record 4, English, - net%20yield

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Rendement d'un titre qui s'obtient en déduisant de l'intérêt brut l'impôt anticipé.  3, record 4, French, - rendement%20net

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 OBS

retorno neto: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 4, Spanish, - retorno%20neto

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A taxpayer in the lower income tax bracket.  3, record 5, English, - low%2Dincome%20taxpayer

Record number: 5, Textual support number: 1 OBS

Canadian Federal Budget 1999. 1999 Budget Increases Federal Support For Health Care, 1999 News Release.  4, record 5, English, - low%2Dincome%20taxpayer

Record number: 5, Textual support number: 2 OBS

Canadian Federal Budget 1999. 1999 Budget Increases Federal Support For Health Care, 1999 News Release.  4, record 5, English, - low%2Dincome%20taxpayer

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Source : communiqué - 1999, intitulé «Bonification de l'aide fédérale accordée aux soins de santé dans le budget [canadien] de 1999».  3, record 5, French, - contribuable%20%C3%A0%20faible%20revenu

Record number: 5, Textual support number: 2 OBS

Terminologie extraite du Budget 1999.  3, record 5, French, - contribuable%20%C3%A0%20faible%20revenu

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Characteristic whereby the growth of a variable causes the growth of another but less than proportionately. In a fiscal context, the increase in taxes on basic consumer goods is regressive in that it implies a greater fiscal burden for people in a low income bracket as they have to dedicate a larger proportion of their income to the consumption of those goods. The same would happen if the proportion of indirect taxes on expenses was very high. Practically all fiscal systems are progressive.  1, record 6, English, - regressivity

Record number: 6, Textual support number: 1 OBS

regressivity: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 6, English, - regressivity

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Caractéristique par laquelle la croissance d'une variable provoque la croissance d'une autre à un degré moindre que la proportion. En matière fiscale, une augmentation des impôts sur les biens de consommation de base serait régressive car elle entraînerait une augmentation proportionnelle des impôts aux personnes dont les revenus sont inférieurs puisqu'ils consacrent un pourcentage plus élevé de leurs revenus à la consommation des biens cités. Il en est de même si la proportion des impôts indirects sur les dépenses est élevée. La plupart des systèmes fiscaux sont progressifs.  3, record 6, French, - caract%C3%A8re%20r%C3%A9gressif

Record number: 6, Textual support number: 1 OBS

régressivité : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 6, French, - caract%C3%A8re%20r%C3%A9gressif

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Característica por la que el crecimiento de una variable causa el crecimiento de otra pero menos que proporcionalmente. En el ámbito fiscal un aumento de los impuestos sobre bienes de consumo básico sería regresivo en cuanto que implicaría aumentar proporcionalmente más la carga fiscal en las personas de menor renta ya que dedican un porcentaje mayor de su renta al consumo de ese tipo de bienes. Lo mismo sucedería si la proporción de impuestos indirectos sobre el gasto fuese muy alta. Prácticamente todos los sistemas fiscales son progresivos.  1, record 6, Spanish, - regresividad

Record number: 6, Textual support number: 1 OBS

regresividad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 6, Spanish, - regresividad

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

It is because our average citizen, who is so much better off, falls in a higher income bracket that our lower income-tax rates actually are able to produce relatively more revenues.  1, record 8, English, - income%2Dtax%20rate

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

These factors when applied to the volume of insurance in each age bracket are averaged for the particular group so as to develop a loading, or discount factor, which is applied to the normal basic weekly income rate to adjust for age.  1, record 10, English, - loading%20factor

Record number: 10, Textual support number: 1 OBS

group insurance.  2, record 10, English, - loading%20factor

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Après avoir appliqué ces facteurs au volume d'assurance dans chaque catégorie d'âges, on en fait la moyenne pour le groupe donné afin d'obtenir un facteur de majoration (...) qui est ensuite appliqué au taux de base normal pour la garantie d'indemnité hebdomadaire en vue d'effectuer le redressement en fonction de l'âge.  1, record 10, French, - facteur%20de%20majoration

Record number: 10, Textual support number: 1 OBS

assurance collective.  2, record 10, French, - facteur%20de%20majoration

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The relationship between an immunization strategy, a maxmin strategy, and a duration strategy in a market in which investment income is subject to tax and investors are in more than one tax bracket is reexamined. The exact assumptions necessary for the duration strategy and the maxmin strategy to be equivalent in a world with taxes are clarified. In a world with taxes, the immunization strategy requires the portfolio to satisfy a constraint concerning the bond to be included besides the duration restriction.  1, record 11, English, - immunization%20strategy

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

propositions de réforme fiscale no 2.59, tableau 1  1, record 13, French, - tranche%20de%20revenu%20imposable

Record 13,  Textual support,  Spanish