TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

basic personal exemption : term used on the federal income tax return T1 forms.  2, record 1, English, - basic%20personal%20exemption

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

exemption personnelle de base : terme tiré des déclarations d'impôt T1 au niveau fédéral.  2, record 1, French, - exemption%20personnelle%20de%20base

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - personal%20exemption

Record number: 2, Textual support number: 1 CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ...  3, record 2, English, - personal%20exemption

Record number: 2, 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 2, English, - personal%20exemption

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - exemption%20personnelle

Record number: 2, Textual support number: 1 OBS

Abattement et exonération personnelle s'utilisent surtout au pluriel.  2, record 2, French, - exemption%20personnelle

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.  2, record 2, Spanish, - m%C3%ADnimo%20exento

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... "ordinary income" generally means income that is subject to income tax at the recipient's full tax rate and does not benefit from any exemption, exclusion, deduction, credit or comparable tax relief.  2, record 3, English, - ordinary%20income

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[…] le «revenu ordinaire» s'entend généralement du revenu assujetti à l'impôt au taux d'imposition complet du bénéficiaire et qui ne bénéficie pas d'une exonération, d'une exclusion, d'une déduction, d'un crédit ou de tout autre allègement fiscal comparable.  2, record 3, French, - revenu%20ordinaire

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Renta de una persona física o jurídica no procedente de plusvalías o ganancias de capital. Incluye, por tanto, los rendimientos de trabajo personal, rentas de capital mobiliario e inmobiliario, actividades profesionales, empresariales y artísticas, etc.  1, record 3, Spanish, - renta%20ordinaria

Record number: 3, Textual support number: 1 OBS

renta ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 3, Spanish, - renta%20ordinaria

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Economic Action Plan 2015 proposes to provide an exception to an income tax withholding requirement for qualifying non-resident employers in respect of payments made to non-resident qualifying employees who have an exemption from Canadian income tax because of a tax treaty.  1, record 4, English, - tax%20withholding%20requirement

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le Plan d’action économique de 2015 propose d’accorder une exception à une exigence en matière de retenues d’impôt aux employeurs non-résidents admissibles relativement aux paiements versés aux employés non-résidents admissibles qui bénéficient d’une exemption au titre de l'impôt canadien sur le revenu en raison d’une convention fiscale.  1, record 4, French, - exigence%20en%20mati%C3%A8re%20de%20retenues%20d%27imp%C3%B4t

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A country offering very favorable tax laws for foreign businesses and individuals.  2, record 5, English, - tax%20haven

Record number: 5, Textual support number: 1 OBS

The term also includes countries with normal tax systems but whose tax codes provide some "shelter" or exemption or gains which makes them attractive to non-residents. The relief from income tax, etc. is normally partly offset by sundry initial and annual registration fees which form an important source of revenue for the tax haven country.  3, record 5, English, - tax%20haven

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Pays ou territoire où les impôts à payer sont nettement inférieurs à ceux exigés, dans les mêmes circonstances, dans un autre pays ou territoire.  3, record 5, French, - paradis%20fiscal

Record number: 5, Textual support number: 1 CONT

La protection de la confidentialité des informations financières et commerciales est une caractéristique commune à l'ensemble des paradis fiscaux. Ces pays possèdent des lois protégeant non seulement le secret des comptes bancaires, mais également l'identité des véritables propriétaires des sociétés qui y investissent. [...] Un paradis fiscal est donc un pays qui offre la confidentialité aux investisseurs et leur permet l'accumulation de richesses sans subir de lourdes impositions.  4, record 5, French, - paradis%20fiscal

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

País o región con leyes fiscales muy favorables para el establecimiento de la residencia legal de personas físicas o jurídicas que quieren pagar menos impuestos, aunque frecuentemente el ámbito real de sus operaciones esté centrado en otros países.  2, record 5, Spanish, - para%C3%ADso%20fiscal

Record number: 5, Textual support number: 1 OBS

por ejemplo : Bahamas, Is. Caimán, Jamaica, St. Pierre et Miquelon, Islas del Canal, Gibraltar, Andorra, Liechtenstein...  3, record 5, Spanish, - para%C3%ADso%20fiscal

Record number: 5, Textual support number: 2 OBS

paraíso fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 5, Spanish, - para%C3%ADso%20fiscal

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A tax which is calculated by taking an individual' s taxable income and adding back certain deductions(such as RRSP and RPP contributions and the untaxed one-quarter of capital gains) applying a $40, 000 exemption and then calculating federal tax at 17% and, for Québec residents, provincial tax at 20%.  3, record 6, English, - alternative%20minimum%20tax

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Impôt spécial levé sur certains contribuables pour faire en sorte qu'ils paient un montant minimum d'impôt, sans égard au fait qu'ils peuvent se prévaloir de certaines déductions et autres avantages fiscaux.  3, record 6, French, - imp%C3%B4t%20minimum%20de%20remplacement

Record number: 6, Textual support number: 1 OBS

Cet impôt, qui s'ajoute à l'impôt de base, est recouvrable dans certaines circonstances.  3, record 6, French, - imp%C3%B4t%20minimum%20de%20remplacement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A tax exemption granted to an individual tax payer for each dependent whose gross income is less than the exemption amount and for each child who is younger than 19 or, if a student, younger than 24.  1, record 7, English, - dependency%20exemption

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

« personne à charge » Par rapport à une personne, le conjoint de cette personne, un enfant non marié de moins de 19 ans visé par l'exemption pour personne à charge aux fins de l'impôt, un enfant non marié de 19 à 24 ans inclusivement visé par l'exemption pour personne à charge aux fins de l'impôt parce qu'il suit des cours à plein temps dans un institut [...]  2, record 7, French, - exemption%20pour%20personne%20%C3%A0%20charge

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Principle by which income is taxed in the country where it arises.  1, record 8, English, - territoriality%20principle

Record number: 8, Textual support number: 1 OBS

Under this principle, the income of foreign branches is usually not taken into account in calculating a company's tax liability exemption method.  1, record 8, English, - territoriality%20principle

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Principe selon lequel le revenu est imposé dans le pays où il est produit.  1, record 8, French, - principe%20de%20la%20territorialit%C3%A9

Record number: 8, Textual support number: 1 OBS

Selon ce principe, le revenu de succursales étrangères n'entre pas ordinairement en ligne de compte dans le calcul de l'imposition de la société (méthode de l'exemption).  1, record 8, French, - principe%20de%20la%20territorialit%C3%A9

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Jane Allain, Law and Government Division. Ottawa, Library of Parliament, 1995. Series: Mini Review. Ottawa. HTML, number MR-130E.  1, record 9, English, - Income%20tax%20exemption%20for%20Status%20Indians%20%3A%20Revenue%20Canada%27s%20new%20policy

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Ottawa, Bibliothèque du Parlement, 1995. Collection : Mini-bulletin.  1, record 9, French, - Exemption%20d%27imp%C3%B4t%20sur%20le%20revenu%20visant%20les%20Indiens%20inscrits%20%3A%20la%20nouvelle%20politique%20de%20Revenu%20Canada

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

formulaire INS 5139  1, record 11, French, - Demande%20de%20la%20part%20d%27Indiens%20inscrits%20en%20vue%20d%27une%20exemption%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20prestations%20d%27assurance%2Dch%C3%B4mage

Record number: 11, Textual support number: 2 OBS

Source : Bulletin 235 du Guide des prestations  1, record 11, French, - Demande%20de%20la%20part%20d%27Indiens%20inscrits%20en%20vue%20d%27une%20exemption%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%2D%20prestations%20d%27assurance%2Dch%C3%B4mage

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

A bilateral Treaty between Canada - Greece  2, record 12, English, - Exchange%20of%20Notes%20for%20the%20Reciprocal%20Exemption%20from%20Income%20Tax%20of%20Earnings%20Derived%20from%20the%20Operation%20of%20Ships

Record number: 12, Textual support number: 2 OBS

London, September 30, 1929  1, record 12, English, - Exchange%20of%20Notes%20for%20the%20Reciprocal%20Exemption%20from%20Income%20Tax%20of%20Earnings%20Derived%20from%20the%20Operation%20of%20Ships

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The bank earns tax exempt income from instruments such as term preferred shares, income debentures and small business bonds.... a substantial proportion of the tax exemption benefits are passed on to the issuers of tax exempt instruments. This is an example of the successful use, by governments, of the banking system as a fiscal(as opposed to a financial) intermediary.  2, record 13, English, - fiscal%20intermediary

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish