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INCOME TAX STRUCTURE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- income tax system
1, record 1, English, income%20tax%20system
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- income tax structure 2, record 1, English, income%20tax%20structure
correct
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- régime d'impôt sur le revenu
1, record 1, French, r%C3%A9gime%20d%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-02-29
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- benchmark tax structure
1, record 2, English, benchmark%20tax%20structure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... the benchmark tax structure is one that provides no preferential treatment to taxpayers on the basis of demographic characteristics, sources or uses of income, geographic location, or any other special circumstances applicable only to a given taxpayer or to a particular group of taxpayers. 1, record 2, English, - benchmark%20tax%20structure
Record 2, Key term(s)
- benchmark structure
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- structure fiscale de référence
1, record 2, French, structure%20fiscale%20de%20r%C3%A9f%C3%A9rence
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- structure fiscale de base 2, record 2, French, structure%20fiscale%20de%20base
Record 2, Textual support, French
Record 2, Key term(s)
- structure de référence
- structure de base
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-12-09
Record 3, English
Record 3, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 3, Main entry term, English
- negative tax expenditure
1, record 3, English, negative%20tax%20expenditure
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Exception to the normal structure of income taxes that results in increased tax liabilities for certain groups of taxpayers. 2, record 3, English, - negative%20tax%20expenditure
Record number: 3, Textual support number: 1 OBS
Negative tax expenditure: Officially approved by the Management Committee for the BCF (budgetary, financial and accounting) Glossary. Use of this term is mandatory in Canadian government texts. 2, record 3, English, - negative%20tax%20expenditure
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 3, Main entry term, French
- dépense fiscale négative
1, record 3, French, d%C3%A9pense%20fiscale%20n%C3%A9gative
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Disposition législative ou réglementaire dont la mise en œuvre entraîne pour l'État des recettes fiscales plus élevées et donc pour le contribuable un alourdissement de sa charge fiscale par rapport à ce qui serait résulté de l'application de la norme. 2, record 3, French, - d%C3%A9pense%20fiscale%20n%C3%A9gative
Record number: 3, Textual support number: 1 OBS
dépense fiscale négative : Terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale. 2, record 3, French, - d%C3%A9pense%20fiscale%20n%C3%A9gative
Record 3, Spanish
Record 3, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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