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INCOME TAX BRACKET [5 records]

Record 1 2016-09-27

English

Subject field(s)
  • Taxation
DEF

The range or slice of taxable income subject to a particular rate of income tax in a graduated taxation system.

French

Domaine(s)
  • Fiscalité
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.

Spanish

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

Porción de la base imponible que permite calcular la cuota impositiva de un contribuyente.

Save record 1

Record 2 2011-05-16

English

Subject field(s)
  • Taxation
DEF

The rate an individual will pay on income that falls into the top tax bracket of that jurisdiction.

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.

French

Domaine(s)
  • Fiscalité
DEF

Taux applicable à un particulier sur son revenu se situant dans la tranche d’imposition supérieure de la province où il réside.

Spanish

Save record 2

Record 3 2008-02-18

English

Subject field(s)
  • Investment
  • Taxation
DEF

A yield which is assessed after deduction of tax. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

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).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
DEF

Rendement d'un titre qui s'obtient en déduisant de l'intérêt brut l'impôt anticipé.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Sistema tributario
OBS

retorno neto: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 3

Record 4 2000-07-04

English

Subject field(s)
  • Financial and Budgetary Management
  • Taxation
DEF

A taxpayer in the lower income tax bracket.

OBS

Canadian Federal Budget 1999. 1999 Budget Increases Federal Support For Health Care, 1999 News Release.

OBS

Canadian Federal Budget 1999. 1999 Budget Increases Federal Support For Health Care, 1999 News Release.

Key term(s)
  • low income taxpayer

French

Domaine(s)
  • Gestion budgétaire et financière
  • Fiscalité
OBS

Source : communiqué - 1999, intitulé «Bonification de l'aide fédérale accordée aux soins de santé dans le budget [canadien] de 1999».

OBS

Terminologie extraite du Budget 1999.

Spanish

Save record 4

Record 5 1987-09-03

English

Subject field(s)
  • Investment
  • Taxation
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.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité

Spanish

Save record 5

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