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INCOME TAX CREDITS [32 records]
Record 1 - internal organization data 2026-01-26
Record 1, English
Record 1, Subject field(s)
- Taxation
- Sciences - General
Record 1, Main entry term, English
- scientific research and experimental development tax incentive
1, record 1, English, scientific%20research%20and%20experimental%20development%20tax%20incentive
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- SR&ED tax incentive 2, record 1, English, SR%26ED%20tax%20incentive
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
There are three kinds of tax incentives :income deductions, investment tax credits, and refunds. The federal government offers SR&ED tax incentives for three types of research :[1] Basic research : work to advance scientific knowledge without a specific practical application in view. [2] Applied research : work to advance scientific knowledge with a specific practical application in view. [3] Experimental development : work to achieve technological advancement to create new or improved materials, devices, products, or processes. 2, record 1, English, - scientific%20research%20and%20experimental%20development%20tax%20incentive
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Sciences - Généralités
Record 1, Main entry term, French
- encouragement fiscal pour la recherche scientifique et le développement expérimental
1, record 1, French, encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- encouragement fiscal pour la RS&DE;encouragement fiscal de la RS&DE 2, record 1, French, encouragement%20fiscal%20pour%20la%20RS%26DE%3Bencouragement%20fiscal%20de%20la%20RS%26DE
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les encouragements fiscaux sont sous trois formes : une déduction sur le revenu, un crédit d'impôt à l'investissement et un remboursement. Le gouvernement fédéral offre des encouragements fiscaux de la RS&DE pour trois types de recherche : [1] La recherche pure – les travaux entrepris pour l'avancement de la science sans aucune application pratique en vue; [2] La recherche appliquée – les travaux entrepris pour l'avancement de la science avec application pratique en vue; [3] Le développement expérimental – les travaux sont menés dans le but de réaliser un avancement technologique, pour pouvoir créer des matériaux, des appareils, des produits ou des processus nouveaux ou améliorés. 3, record 1, French, - encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Ciencias - Generalidades
Record 1, Main entry term, Spanish
- incentivo fiscal a la investigación científica y al desarrollo experimental
1, record 1, Spanish, incentivo%20fiscal%20a%20la%20investigaci%C3%B3n%20cient%C3%ADfica%20y%20al%20desarrollo%20experimental
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-26
Record 2, English
Record 2, Subject field(s)
- Taxation
- Internet and Telematics
Record 2, Main entry term, English
- automatic tax filing
1, record 2, English, automatic%20tax%20filing
correct, noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
- automatic income tax filing 2, record 2, English, automatic%20income%20tax%20filing
correct, noun
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The filing of annual tax returns by the Canada Revenue Agency with the help of an automatic filing service is intended, for example, for vulnerable Canadians with a lower income, who may miss out on several benefits and credits if they do not file their tax return. 3, record 2, English, - automatic%20tax%20filing
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Internet et télématique
Record 2, Main entry term, French
- production automatisée des déclarations de revenus
1, record 2, French, production%20automatis%C3%A9e%20des%20d%C3%A9clarations%20de%20revenus
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- production automatisée des déclarations de revenu 2, record 2, French, production%20automatis%C3%A9e%20des%20d%C3%A9clarations%20de%20revenu
correct, feminine noun
- production automatisée des déclarations d'impôt 3, record 2, French, production%20automatis%C3%A9e%20des%20d%C3%A9clarations%20d%27imp%C3%B4t
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
La production de déclarations de revenus annuelles par l'Agence du revenu du Canada à l'aide d'un service automatisé est notamment destinée aux Canadiens et Canadiennes vulnérables et à faible revenu, qui risquent de passer à côté de plusieurs prestations et crédits s'ils ne produisent pas une déclaration. 4, record 2, French, - production%20automatis%C3%A9e%20des%20d%C3%A9clarations%20de%20revenus
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- taxable income
1, record 3, English, taxable%20income
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
As defined on the income tax return, the total income from all sources less specified expenses, exemptions, deductions and credits. 2, record 3, English, - taxable%20income
Record number: 3, Textual support number: 1 PHR
Taxable income to. 3, record 3, English, - taxable%20income
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- revenu imposable
1, record 3, French, revenu%20imposable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- résultat fiscal 2, record 3, French, r%C3%A9sultat%20fiscal
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Tel que défini sur la déclaration de revenus, revenu total provenant de toutes sources moins les dépenses, les exemptions, les déductions et les crédits spécifiés. 3, record 3, French, - revenu%20imposable
Record number: 3, Textual support number: 1 PHR
Revenu imposable aux mains de. 4, record 3, French, - revenu%20imposable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- ingreso gravable
1, record 3, Spanish, ingreso%20gravable
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- ingreso imponible 2, record 3, Spanish, ingreso%20imponible
correct, masculine noun
- ingreso tributable 3, record 3, Spanish, ingreso%20tributable
correct, masculine noun
- renta fiscal 4, record 3, Spanish, renta%20fiscal
correct, feminine noun
- renta imponible 5, record 3, Spanish, renta%20imponible
correct, feminine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- personal income tax credit
1, record 4, English, personal%20income%20tax%20credit
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- personal tax credit 2, record 4, English, personal%20tax%20credit
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
personal income tax credit, personal tax credit: terms often used in the plural. 3, record 4, English, - personal%20income%20tax%20credit
Record 4, Key term(s)
- personal tax credits
- personal income tax credits
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- crédit d'impôt personnel
1, record 4, French, cr%C3%A9dit%20d%27imp%C3%B4t%20personnel
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
crédits d'impôt personnels. Sommes que la loi permet au contribuable de déduire dans le calcul de son impôt sur le revenu à payer en raison de sa situation familiale, de son âge, etc. 2, record 4, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20personnel
Record number: 4, Textual support number: 1 OBS
crédit d'impôt personnel : terme souvent utilisé au pluriel. 3, record 4, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20personnel
Record 4, Key term(s)
- crédits d'impôt personnels
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2025-11-19
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- middle-class tax cut
1, record 5, English, middle%2Dclass%20tax%20cut
correct, noun
Record 5, Abbreviations, English
Record 5, Synonyms, English
- middle class tax cut 2, record 5, English, middle%20class%20tax%20cut
correct, noun
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
The middle-class tax cut announced in May 2025... would reduce the first marginal personal income tax rate, and thus the rate applied to most non-refundable tax credits, from 15 per cent to 14. 5 per cent for the 2025 taxation year, and to 14 per cent for the 2026 and subsequent taxation years. 3, record 5, English, - middle%2Dclass%20tax%20cut
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- réduction d'impôt pour la classe moyenne
1, record 5, French, r%C3%A9duction%20d%27imp%C3%B4t%20pour%20la%20classe%20moyenne
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- baisse d'impôt pour la classe moyenne 2, record 5, French, baisse%20d%27imp%C3%B4t%20pour%20la%20classe%20moyenne
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
La réduction d'impôt pour la classe moyenne annoncée en mai 2025 [...] réduirait de 15 % à 14,5 % pour l'année d'imposition 2025, et à 14 % pour 2026 et les années d'imposition subséquentes le taux d'imposition marginal de la première tranche de revenu des particuliers, et donc le taux qui s'applique à la plupart des crédits d'impôt non remboursables. 3, record 5, French, - r%C3%A9duction%20d%27imp%C3%B4t%20pour%20la%20classe%20moyenne
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Sistema tributario
Record 5, Main entry term, Spanish
- reducción de impuestos para la clase media
1, record 5, Spanish, reducci%C3%B3n%20de%20impuestos%20para%20la%20clase%20media
correct, feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 CONT
[El primer ministro mencionó que impulsará] una reducción de impuestos para la clase media antes del Día de Canadá para abordar las preocupaciones sobre la asequibilidad, acelerar la construcción de viviendas, controlar la delincuencia y construir importantes proyectos de infraestructura de importancia nacional. 1, record 5, Spanish, - reducci%C3%B3n%20de%20impuestos%20para%20la%20clase%20media
Record 6 - internal organization data 2021-01-26
Record 6, English
Record 6, Subject field(s)
- Titles of Documents and Works
- Public Service
- Sociology of Old Age
Record 6, Main entry term, English
- Living in Retirement
1, record 6, English, Living%20in%20Retirement
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
[A Financial Consumer Agency of Canada publication that] deals with a number of topics relevant to seniors, including : budgeting in retirement; sources of retirement income; public pension benefits, tax credits and other benefits for seniors; working in retirement; preventing financial abuse and fraud; dealing with transitions such as changing living needs, care giving and the loss of independence. 1, record 6, English, - Living%20in%20Retirement
Record 6, French
Record 6, Domaine(s)
- Titres de documents et d'œuvres
- Fonction publique
- Sociologie de la vieillesse
Record 6, Main entry term, French
- La vie à la retraite
1, record 6, French, La%20vie%20%C3%A0%20la%20retraite
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
[Publication de l'Agence de la consommation en matière financière du Canada qui] aborde plusieurs thèmes qui touchent les aînés, comme : l'établissement d'un budget de retraite; les sources de revenu de retraite; les prestations de pension publiques, les crédits d'impôts et autres avantages pour aînés; le travail à la retraite; la prévention de l'exploitation financière et de la fraude; l'adaptation aux transitions liées aux besoins en logement, à la prestation de soins et à la perte d'autonomie. 1, record 6, French, - La%20vie%20%C3%A0%20la%20retraite
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Títulos de documentos y obras
- Función pública
- Sociología de la ancianidad
Record 6, Main entry term, Spanish
- La vida en la jubilación
1, record 6, Spanish, La%20vida%20en%20la%20jubilaci%C3%B3n
proposal, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2017-10-20
Record 7, English
Record 7, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 7, Main entry term, English
- tuition fee income tax rebate
1, record 7, English, tuition%20fee%20income%20tax%20rebate
correct, Manitoba
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The budget announces that Manitoba will phase out the "tuition fee income tax rebate" starting in 2017. Effective for the 2017 tax year, the rebate for individual graduates will be capped at the lesser of Manitoba income tax payable, 10% of eligible tuition fees, or $500(reduced from $2, 500). The rebate is fully eliminated for the 2018 tax year, and any unclaimed rebate credits will lapse. 2, record 7, English, - tuition%20fee%20income%20tax%20rebate
Record 7, French
Record 7, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 7, Main entry term, French
- remboursement de l'impôt sur le revenu pour les frais de scolarité
1, record 7, French, remboursement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20pour%20les%20frais%20de%20scolarit%C3%A9
correct, masculine noun, Manitoba
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Le budget propose d'éliminer progressivement le «remboursement de l'impôt sur le revenu pour les frais de scolarité». À compter de 2017, le montant maximum annuel pouvant être demandé au titre du remboursement est le moins élevé des montants suivants : l'impôt sur le revenu payable au Manitoba, 10 % des frais de scolarité admissibles ou 500 $. Ce remboursement sera complètement éliminé pour l'année d'imposition 2018 et tout remboursement non demandé expirera. 1, record 7, French, - remboursement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20pour%20les%20frais%20de%20scolarit%C3%A9
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2015-07-08
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- provincial statutory corporate income tax rate
1, record 8, English, provincial%20statutory%20corporate%20income%20tax%20rate
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 8, English, - provincial%20statutory%20corporate%20income%20tax%20rate
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- taux provincial d'imposition du revenu des sociétés prévu par la loi
1, record 8, French, taux%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 8, French, - taux%20provincial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2015-07-08
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- territorial statutory corporate income tax rate
1, record 9, English, territorial%20statutory%20corporate%20income%20tax%20rate
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 9, English, - territorial%20statutory%20corporate%20income%20tax%20rate
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- taux territorial d'imposition du revenu des sociétés prévu par la loi
1, record 9, French, taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 9, French, - taux%20territorial%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2015-07-08
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- federal statutory corporate income tax rate
1, record 10, English, federal%20statutory%20corporate%20income%20tax%20rate
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
The marginal effective tax rate(METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs. 1, record 10, English, - federal%20statutory%20corporate%20income%20tax%20rate
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- taux fédéral d'imposition du revenu des sociétés prévu par la loi
1, record 10, French, taux%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises. 1, record 10, French, - taux%20f%C3%A9d%C3%A9ral%20d%27imposition%20du%20revenu%20des%20soci%C3%A9t%C3%A9s%20pr%C3%A9vu%20par%20la%20loi
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2012-02-07
Record 11, English
Record 11, Subject field(s)
- Occupation Names (General)
- Remuneration (Personnel Management)
Record 11, Main entry term, English
- compensation specialist
1, record 11, English, compensation%20specialist
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
Employees who wish to have more federal and/or Quebec provincial income tax deducted may do so by completing a TD1E(2000), Personal Tax Credits Return and/or a TP1015. 3-V(2000-01) and providing this documentation to their compensation specialist. 2, record 11, English, - compensation%20specialist
Record 11, French
Record 11, Domaine(s)
- Désignations des emplois (Généralités)
- Rémunération (Gestion du personnel)
Record 11, Main entry term, French
- spécialiste en rémunération
1, record 11, French, sp%C3%A9cialiste%20en%20r%C3%A9mun%C3%A9ration
correct, masculine and feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- spécialiste en matière de rémunération 2, record 11, French, sp%C3%A9cialiste%20en%20mati%C3%A8re%20de%20r%C3%A9mun%C3%A9ration
correct, masculine and feminine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 CONT
Les employés qui désirent que les montants perçus à titre d'impôt sur le revenu soient augmentés doivent remplir le formulaire «Déclaration des crédits d'impôt personnels» (TD1 F [2000]) pour ce qui est de l'impôt du gouvernement fédéral ou le formulaire «Déclaration aux fins de retenue à la source» (TP1015.3 [2000-01]) pour ce qui est de l'impôt du gouvernement du Québec, puis remettre le ou les formulaires à leur spécialiste en rémunération. 3, record 11, French, - sp%C3%A9cialiste%20en%20r%C3%A9mun%C3%A9ration
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2010-08-30
Record 12, English
Record 12, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Taxation
Record 12, Main entry term, English
- Processing Review Program
1, record 12, English, Processing%20Review%20Program
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
The Processing Review Program, occurring after a Notice of Assessment is issued, involves reviewing individual income tax returns to ensure that certain claimed deductions and credits are accurate and supported by documentation. 1, record 12, English, - Processing%20Review%20Program
Record 12, French
Record 12, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Fiscalité
Record 12, Main entry term, French
- Programme de revue du traitement
1, record 12, French, Programme%20de%20revue%20du%20traitement
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Le Programme de revue du traitement, qui entre en jeu après l'établissement de l'avis de cotisation, comprend un examen des déclarations de revenus des particuliers pour s'assurer que certaines déductions et certains crédits faisant l'objet d'une demande sont appuyés d'une documentation appropriée. 1, record 12, French, - Programme%20de%20revue%20du%20traitement
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2009-01-08
Record 13, English
Record 13, Subject field(s)
- Taxation
Record 13, Main entry term, English
- corporate income tax
1, record 13, English, corporate%20income%20tax
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- corporation income tax 2, record 13, English, corporation%20income%20tax
correct
- corporation tax 3, record 13, English, corporation%20tax
correct
- corporate tax 4, record 13, English, corporate%20tax
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
Tax levied on the income of a corporation after business expenses and other permitted deductions. 5, record 13, English, - corporate%20income%20tax
Record number: 13, Textual support number: 1 OBS
Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act.... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development. 5, record 13, English, - corporate%20income%20tax
Record 13, French
Record 13, Domaine(s)
- Fiscalité
Record 13, Main entry term, French
- impôt sur les bénéfices
1, record 13, French, imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
correct, masculine noun, Canada, France
Record 13, Abbreviations, French
Record 13, Synonyms, French
- impôt des sociétés 2, record 13, French, imp%C3%B4t%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Belgium, Canada
- impôt sur les sociétés 3, record 13, French, imp%C3%B4t%20sur%20les%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada, France
- IS 4, record 13, French, IS
correct, masculine noun, Canada, France
- IS 4, record 13, French, IS
- impôt sur le revenu des sociétés 5, record 13, French, imp%C3%B4t%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada
- impôt sur le revenu 6, record 13, French, imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
- impôt sur le revenu des corporations 7, record 13, French, imp%C3%B4t%20sur%20le%20revenu%20des%20corporations
masculine noun, obsolete
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Impôt qui frappe les bénéfices des sociétés de capitaux. 6, record 13, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 13, Textual support number: 1 OBS
Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux. 6, record 13, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 13, Textual support number: 2 OBS
L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges. 8, record 13, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Sistema tributario
Record 13, Main entry term, Spanish
- impuesto sobre los beneficios de las sociedades
1, record 13, Spanish, impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
correct, masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
- impuesto sobre las sociedades 2, record 13, Spanish, impuesto%20sobre%20las%20sociedades
correct, masculine noun
- impuesto de sociedades 3, record 13, Spanish, impuesto%20de%20sociedades
correct, masculine noun
Record 13, Textual support, Spanish
Record number: 13, Textual support number: 1 DEF
Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ... 4, record 13, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
Record 14 - internal organization data 2008-06-05
Record 14, English
Record 14, Subject field(s)
- Taxation
Record 14, Main entry term, English
- earned income tax credit
1, record 14, English, earned%20income%20tax%20credit
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The objective of earned income tax credits is to encourage social assistance recipients to engage in paid employment through the provision of an earned income supplement that offsets the loss of benefits and/or increased taxation and other costs associated with employment. 1, record 14, English, - earned%20income%20tax%20credit
Record 14, French
Record 14, Domaine(s)
- Fiscalité
Record 14, Main entry term, French
- crédit d'impôt sur les revenus salariaux
1, record 14, French, cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20les%20revenus%20salariaux
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Le but du crédit d'impôt sur les revenus salariaux est d'inciter les bénéficiaires de l'aide sociale à travailler en leur octroyant un supplément au revenu salarial pour compenser la perte de prestations, le taux d'imposition plus élevé et les autres coûts liés à l'emploi. 1, record 14, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20les%20revenus%20salariaux
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2007-09-26
Record 15, English
Record 15, Subject field(s)
- Social Security and Employment Insurance
- Taxation
Record 15, Main entry term, English
- child tax benefit
1, record 15, English, child%20tax%20benefit
correct
Record 15, Abbreviations, English
- CTB 2, record 15, English, CTB
correct
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
The Child Tax Benefit which goes to 3 million Canadian families with children was introduced in 1993, replacing a system of universal family allowances and child tax credits.... Today, the Child Tax Benefit provides qualifying families, based on an income test, with monthly payments resulting in a basic annual benefit of $1, 020 for each child aged 17 or under, and additional benefits depending on the number and ages of the children. 3, record 15, English, - child%20tax%20benefit
Record number: 15, Textual support number: 1 PHR
Monthly child tax benefit. 4, record 15, English, - child%20tax%20benefit
Record 15, French
Record 15, Domaine(s)
- Sécurité sociale et assurance-emploi
- Fiscalité
Record 15, Main entry term, French
- prestation fiscale pour enfants
1, record 15, French, prestation%20fiscale%20pour%20enfants
correct, feminine noun
Record 15, Abbreviations, French
- PFE 2, record 15, French, PFE
correct, feminine noun
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
La Prestation fiscale pour enfants versée à trois millions de familles canadiennes ayant des enfants, a été instaurée en 1993 pour remplacer le système universel d'allocation familiales et de crédits d'impôt pour enfants. [...] Aujourd'hui, le programme paie aux familles admissibles des versements mensuels basés sur le revenu, dont le total représente une prestation annuelle de base de 1 020 dollars par enfant âgé de 17 ans ou moins, ainsi que des prestations supplémentaires selon le nombre et l'âge des enfants. 3, record 15, French, - prestation%20fiscale%20pour%20enfants
Record number: 15, Textual support number: 1 PHR
Prestation fiscale mensuelle pour enfants. 4, record 15, French, - prestation%20fiscale%20pour%20enfants
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2006-09-27
Record 16, English
Record 16, Subject field(s)
- Titles of Monographs
- Social Security and Employment Insurance
- Taxation
Record 16, Main entry term, English
- Scaling the Welfare Wall : Earned Income Tax Credits
1, record 16, English, Scaling%20the%20Welfare%20Wall%20%3A%20Earned%20Income%20Tax%20Credits
correct, Canada
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
Ottawa, Library of Parliament, 2006. 1, record 16, English, - Scaling%20the%20Welfare%20Wall%20%3A%20Earned%20Income%20Tax%20Credits
Record 16, French
Record 16, Domaine(s)
- Titres de monographies
- Sécurité sociale et assurance-emploi
- Fiscalité
Record 16, Main entry term, French
- Échapper au piège de l'aide sociale : le crédit d'impôt sur les revenus salariaux
1, record 16, French, %C3%89chapper%20au%20pi%C3%A8ge%20de%20l%27aide%20sociale%20%3A%20le%20cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20les%20revenus%20salariaux
correct, Canada
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Ottawa, Bibliothèque du Parlement, 2006. 1, record 16, French, - %C3%89chapper%20au%20pi%C3%A8ge%20de%20l%27aide%20sociale%20%3A%20le%20cr%C3%A9dit%20d%27imp%C3%B4t%20sur%20les%20revenus%20salariaux
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2006-02-23
Record 17, English
Record 17, Subject field(s)
- Economic Planning
Record 17, Main entry term, English
- tax strategy
1, record 17, English, tax%20strategy
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
There are tax strategies that you may be able to use to reduce the amount of income tax you pay if you operate a small business in Canada... : always collect receipts for business-related activities; maximize your RRSP contribution; maximize your non-capital losses; maximize your charitable income tax credits; maximize your Capital Cost Allowance(CCA) income tax claim; split your income; take full advantage of the income tax deductions available to home-based businesses; incorporate your business. 2, record 17, English, - tax%20strategy
Record number: 17, Textual support number: 2 CONT
Year-end tax strategies usually come down to one time-tested principle: accelerate deductions, defer income. 3, record 17, English, - tax%20strategy
Record 17, French
Record 17, Domaine(s)
- Planification économique
Record 17, Main entry term, French
- stratégie fiscale
1, record 17, French, strat%C3%A9gie%20fiscale
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
[...] la stratégie fiscale fédérale canadienne a consisté à maintenir l'impôt sur les sociétés à un niveau inférieur à celui des États-Unis. 2, record 17, French, - strat%C3%A9gie%20fiscale
Record number: 17, Textual support number: 2 CONT
La clé de toute stratégie fiscale est le taux marginal d'imposition, c'est-à-dire le taux applicable à la dernière tranche de revenu. 3, record 17, French, - strat%C3%A9gie%20fiscale
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2004-06-10
Record 18, English
Record 18, Subject field(s)
- Employment Benefits
- Social Security and Employment Insurance
- Finance
- Insurance
Record 18, Main entry term, English
- health spending account
1, record 18, English, health%20spending%20account
correct
Record 18, Abbreviations, English
- HSA 2, record 18, English, HSA
correct
Record 18, Synonyms, English
- healthcare spending account 3, record 18, English, healthcare%20spending%20account
correct
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
The health spending account works like a special savings account. Every year, a credit amount is posted in each employee's health spending account. The employees use the credited amounts to cover a broad range of medical and dental care costs incurred for themselves or their dependents. To be eligible, all care must be medically necessary and eligible for income tax credits as specified in the Income Tax Act. 1, record 18, English, - health%20spending%20account
Record 18, French
Record 18, Domaine(s)
- Avantages sociaux
- Sécurité sociale et assurance-emploi
- Finances
- Assurances
Record 18, Main entry term, French
- compte gestion-santé
1, record 18, French, compte%20gestion%2Dsant%C3%A9
correct, masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- compte de gestion des dépenses santé 2, record 18, French, compte%20de%20gestion%20des%20d%C3%A9penses%20sant%C3%A9
correct, masculine noun
- compte de gestion santé 3, record 18, French, compte%20de%20gestion%20sant%C3%A9
correct, masculine noun
- CGS 3, record 18, French, CGS
correct, masculine noun
- CGS 3, record 18, French, CGS
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
Le compte de gestion santé permet d'obtenir des remboursements pour des frais médicaux et dentaires que vous auriez eu à payer en temps normal. Il se compare à un compte bancaire, car il fonctionne selon un système de crédits et de débits. Tant qu'il affiche un solde suffisant pour couvrir une demande de remboursement, les frais liés à une dépense admissible sont remboursés et le compte de gestion santé est débité en conséquence. 3, record 18, French, - compte%20gestion%2Dsant%C3%A9
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2000-01-26
Record 19, English
Record 19, Subject field(s)
- Titles of Forms
- Taxation
Record 19, Main entry term, English
- Federal Foreign Income Tax Credits and Federal Logging Tax Credit
1, record 19, English, Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
Publication number +T2 SCH 21 E of Revenue Canada. 1, record 19, English, - Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 19, French
Record 19, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 19, Main entry term, French
- Crédits fédéraux pour impôt étranger et pour impôt sur les opérations forestières
1, record 19, 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 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
Publication numéro +T2 SCH 21 F de Revenu Canada. 1, record 19, 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 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1999-06-14
Record 20, English
Record 20, Subject field(s)
- Taxation
Record 20, Main entry term, English
- taxable income on return
1, record 20, English, taxable%20income%20on%20return
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 20, English, - taxable%20income%20on%20return
Record number: 20, Textual support number: 1 CONT
Taxable income on which property tax credits are to be calculated if different from taxable income on return. 1, record 20, English, - taxable%20income%20on%20return
Record 20, French
Record 20, Domaine(s)
- Fiscalité
Record 20, Main entry term, French
- revenu imposable figurant dans la déclaration
1, record 20, French, revenu%20imposable%20figurant%20dans%20la%20d%C3%A9claration
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, 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 20, French, - revenu%20imposable%20figurant%20dans%20la%20d%C3%A9claration
Record number: 20, Textual support number: 1 CONT
Revenu imposable sur lequel les crédits d'impôts fonciers seront calculés s'il diffère du revenu imposable figurant dans la déclaration. 1, record 20, French, - revenu%20imposable%20figurant%20dans%20la%20d%C3%A9claration
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1998-08-17
Record 21, English
Record 21, Subject field(s)
- Taxation
Record 21, Main entry term, English
- entitlement to rebates
1, record 21, English, entitlement%20to%20rebates
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
To provide a fair and impartial redress process for clients who contest Income Tax and Goods and Service Tax assessments and reassessments, requirements to pay Canada Pension Plan(CPP) contributions and Employment Insurance(EI) premiums, and entitlements to rebates, refunds and credits under the various statutes administered by [Revenue Canada]. 1, record 21, English, - entitlement%20to%20rebates
Record 21, French
Record 21, Domaine(s)
- Fiscalité
Record 21, Main entry term, French
- admissibilité aux remboursements
1, record 21, French, admissibilit%C3%A9%20aux%20remboursements
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Procurer une voie de recours juste et impartiale aux clients qui s'opposent aux cotisations et nouvelles cotisations d'impôt sur le revenu et de taxe sur les produits et services, aux demandes de versement de cotisations du Régime de pensions du Canada (RPC) et des primes de l'assurance-emploi (AE), ainsi qu'aux règles d'admissibilité aux remboursements, remises et crédits prévus dans les diverses lois appliquées par [Revenu Canada]. 1, record 21, French, - admissibilit%C3%A9%20aux%20remboursements
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1997-01-16
Record 22, English
Record 22, Subject field(s)
- Taxation
- Special-Language Phraseology
Record 22, Main entry term, English
- calculation of tax credits
1, record 22, English, calculation%20of%20tax%20credits
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 CONT
Also effective January 1993, non-taxable income sources such as worker's compensation payments, social assistance benefits and tax-exempt foreign pension income are now included as family net income in the calculation of tax credits. 1, record 22, English, - calculation%20of%20tax%20credits
Record 22, French
Record 22, Domaine(s)
- Fiscalité
- Phraséologie des langues de spécialité
Record 22, Main entry term, French
- calcul des crédits d'impôt
1, record 22, French, calcul%20des%20cr%C3%A9dits%20d%27imp%C3%B4t
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 CONT
Également depuis janvier 1993, les sources de revenu non imposable comme l'indemnisation des accidentés du travail, les prestations d'aide sociale et les revenus de pension de source étrangère exempts d'impôt sont maintenant inclus dans le revenu familial net aux fins du calcul des crédits d'impôt. 1, record 22, French, - calcul%20des%20cr%C3%A9dits%20d%27imp%C3%B4t
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1994-10-27
Record 23, English
Record 23, Subject field(s)
- Taxation
Record 23, Main entry term, English
- non-refundable age credit
1, record 23, English, non%2Drefundable%20age%20credit
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
Currently, the income tax system provides a non-refundable age credit to all persons age 65 or over, regardless of income. The government proposes that this credit be income-tested. The age amount will be reduced by 15 per cent of an individual' s net income in excess of $25, 921-the current threshold for other income-tested credits. The age credit will be completely eliminated when an individual' s income reaches $49, 100. 1, record 23, English, - non%2Drefundable%20age%20credit
Record 23, French
Record 23, Domaine(s)
- Fiscalité
Record 23, Main entry term, French
- crédit non remboursable en raison de l'âge
1, record 23, French, cr%C3%A9dit%20non%20remboursable%20en%20raison%20de%20l%27%C3%A2ge
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Toutes les personnes de 65 ans et plus ont actuellement droit à un crédit non remboursable en raison de l'âge, peu importe leur revenu. Le gouvernement propose que ce crédit soit versé en fonction du revenu. Le gouvernement propose que ce crédit soit versé en fonction du revenu. Le crédit en raison de l'âge sera réduit de 15 pour cent de la partie du revenu net d'un particulier qui dépasse $25,921 - le seuil actuellement applicable aux autres crédits dépendant du revenu. Le crédit en raison de l'âge sera complètement éliminé lorsque le revenu du particulier atteint $49,100. 1, record 23, French, - cr%C3%A9dit%20non%20remboursable%20en%20raison%20de%20l%27%C3%A2ge
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1994-10-27
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- income-tested credit 1, record 24, English, income%2Dtested%20credit
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 CONT
Currently, the income tax system provides a non-refundable age credit to all persons age 65 or over, regardless of income. The government proposes that this credit be income-tested. The age amount will be reduced by 15 per cent of an individual' s net income in excess of $25, 921-the current threshold for other income-tested credits. The age credit will be completely eliminated when an individual' s income reaches $49, 100. 1, record 24, English, - income%2Dtested%20credit
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- crédit dépendant du revenu
1, record 24, French, cr%C3%A9dit%20d%C3%A9pendant%20du%20revenu
masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Toutes les personnes de 65 ans et plus ont actuellement droit à un crédit non remboursable en raison de l'âge, peu importe leur revenu. Le gouvernement propose que ce crédit soit versé en fonction du revenu. Le gouvernement propose que ce crédit soit versé en fonction du revenu. Le crédit en raison de l'âge sera réduit de 15 pour cent de la partie du revenu net d'un particulier qui dépasse $25,921 - le seuil actuellement applicable aux autres crédits dépendant du revenu. Le crédit en raison de l'âge sera complètement éliminé lorsque le revenu du particulier atteint $49,100. 1, record 24, French, - cr%C3%A9dit%20d%C3%A9pendant%20du%20revenu
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1994-03-15
Record 25, English
Record 25, Subject field(s)
- Environmental Economics
- Environmental Law
Record 25, Main entry term, English
- pollution control facility
1, record 25, English, pollution%20control%20facility
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 CONT
National, state, provincial, and local tax exemptions for pollution control expenditures began to appear in about 1963, usually in the form of property tax and sales tax exemptions for pollution control equipment. Franchise and income tax credits and deductions and an accelerated amortization schedule tax allowance for pollution control facilities are among the forms of incentives provided. 1, record 25, English, - pollution%20control%20facility
Record 25, French
Record 25, Domaine(s)
- Économie environnementale
- Droit environnemental
Record 25, Main entry term, French
- aménagement antipollution
1, record 25, French, am%C3%A9nagement%20antipollution
proposal, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Disposition qui contribue à la lutte contre la pollution. 1, record 25, French, - am%C3%A9nagement%20antipollution
Record number: 25, Textual support number: 1 OBS
Terme très général qui comprend autant les dispositifs que les règlements, les équipements que les services, etc. 1, record 25, French, - am%C3%A9nagement%20antipollution
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1992-07-30
Record 26, English
Record 26, Subject field(s)
- Titles of Forms
Record 26, Main entry term, English
- Calculation of Federal Foreign Income Tax Credits and Federal Logging Tax Credit
1, record 26, English, Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 OBS
Form T2S(21), Revenue Canada Taxation. 2, record 26, English, - Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 26, French
Record 26, Domaine(s)
- Titres de formulaires administratifs
Record 26, 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 26, 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 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 OBS
Formule T2S(21), Revenu Canada Impôt. 2, record 26, 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 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1986-04-30
Record 27, English
Record 27, Subject field(s)
- Taxation
Record 27, Main entry term, English
- non-business foreign income
1, record 27, English, non%2Dbusiness%20foreign%20income
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, 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 27, English, - non%2Dbusiness%20foreign%20income
Record 27, French
Record 27, Domaine(s)
- Fiscalité
Record 27, Main entry term, French
- revenu étranger ne provenant pas d'une entreprise
1, record 27, French, revenu%20%C3%A9tranger%20ne%20provenant%20pas%20d%27une%20entreprise
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 1986-04-07
Record 29, English
Record 29, Subject field(s)
- Taxation
Record 29, Main entry term, English
- group reporting system
1, record 29, English, group%20reporting%20system
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
The Canadian corporate income tax system taxes each corporation as a separate entity. This means that some corporations in a commonly-owned corporate group may be paying taxes while others may have available tax losses, unused deductions or tax credits. Many countries including the United States and the United Kingdom have mechanisms to allow such unutilized tax items to be used to reduce taxes that would otherwise be payable elsewhere in a group. Mechanisms of this type are referred to in the discussion paper as group reporting systems. 1, record 29, English, - group%20reporting%20system
Record 29, French
Record 29, Domaine(s)
- Fiscalité
Record 29, Main entry term, French
- système de déclaration du revenu des groupes
1, record 29, French, syst%C3%A8me%20de%20d%C3%A9claration%20du%20revenu%20des%20groupes
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 1986-03-18
Record 30, English
Record 30, Subject field(s)
- Taxation
Record 30, Main entry term, English
- loss transfer system
1, record 30, English, loss%20transfer%20system
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
- corporate loss transfer system 2, record 30, English, corporate%20loss%20transfer%20system
correct
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
Under loss transfer systems, each corporation in a defined group continues to be treated separately and files a separate income tax return. However, corporations in the group are given the option of transferring certain items, for example, a loss for tax purposes, to one or more of the other corporations in the group. The transferred loss reduces the tax liability in the recipient corporations. In this type of system, it may also be feasible to allow certain deductions or tax credits to be transferred. 1, record 30, English, - loss%20transfer%20system
Record 30, Key term(s)
- tax loss transfer system
Record 30, French
Record 30, Domaine(s)
- Fiscalité
Record 30, Main entry term, French
- système de transfert des pertes fiscales
1, record 30, French, syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
correct, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
- système de transfert des pertes 1, record 30, French, syst%C3%A8me%20de%20transfert%20des%20pertes
correct, masculine noun
- système de transfert de pertes intersociété 2, record 30, French, syst%C3%A8me%20de%20transfert%20de%20pertes%20intersoci%C3%A9t%C3%A9
correct, masculine noun
Record 30, Textual support, French
Record number: 30, Textual support number: 1 CONT
Selon le système de transfert des pertes fiscales, chaque société membre d'un groupe bien défini continue d'être traitée séparément et produit sa propre déclaration d'impôt sur le revenu. Toutefois, ces sociétés ont la possibilité de transférer à une ou plusieurs autres corporations du groupe certains postes, par exemple, une perte aux fins de l'impôt. La perte transférée réduit l'impôt exigible de la société ou des sociétés bénéficiant du transfert. Dans ce type de système, il est également possible de permettre le transfert de certaines déductions ou crédits fiscaux. 1, record 30, French, - syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1981-09-03
Record 31, English
Record 31, Subject field(s)
- Taxation
Record 31, Main entry term, English
- reversal of income tax credits 1, record 31, English, reversal%20of%20income%20tax%20credits
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, French
Record 31, Domaine(s)
- Fiscalité
Record 31, Main entry term, French
- annulation de l'impôt déduit 1, record 31, French, annulation%20de%20l%27imp%C3%B4t%20d%C3%A9duit
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1981-07-30
Record 32, English
Record 32, Subject field(s)
- Taxation
Record 32, Main entry term, English
- income tax credits 1, record 32, English, income%20tax%20credits
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, French
Record 32, Domaine(s)
- Fiscalité
Record 32, Main entry term, French
- impôt crédité 1, record 32, French, imp%C3%B4t%20cr%C3%A9dit%C3%A9
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record 32, Spanish
Record 32, Textual support, Spanish
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