TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
INCOME TAX UNIT [6 records]
Record 1 - internal organization data 2011-10-26
Record 1, English
Record 1, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Taxation
Record 1, Main entry term, English
- Trust Examination 1, record 1, English, Trust%20Examination
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Unit responsible for conducting examination of employer payroll records to ensure the witholding of income tax and CPP [Canada Pension Plan] and EI [employment insurance] premiums-Revenue Collections Directorate. 1, record 1, English, - Trust%20Examination
Record number: 1, Textual support number: 2 OBS
Source(s): Employer Compliance Audit Risk Assessment Study. 1, record 1, English, - Trust%20Examination
Record 1, Key term(s)
- Trust Examination Unit
Record 1, French
Record 1, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Fiscalité
Record 1, Main entry term, French
- Examen des fiducies
1, record 1, French, Examen%20des%20fiducies
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Unité chargée de procéder à l'examen des registres de paie des employeurs pour s'assurer que les retenues d'impôt et les cotisations au RPC [Régime de pensions du Canada] et à l'AE [assurance-emploi] soient retenues correctement et soient versées promptement - Direction du recouvrement des recettes. 1, record 1, French, - Examen%20des%20fiducies
Record number: 1, Textual support number: 2 OBS
Source(s) : Étude d'évaluation des risques pour la vérification du niveau d'observation des employeurs. 1, record 1, French, - Examen%20des%20fiducies
Record 1, Key term(s)
- Unité d'examen des fiducies
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-06-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax base
1, record 2, English, tax%20base
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tax basis 2, record 2, English, tax%20basis
correct
- basis for taxation 3, record 2, English, basis%20for%20taxation
correct
- basis of taxation 3, record 2, English, basis%20of%20taxation
correct
- taxable base 4, record 2, English, taxable%20base
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The unit of value to which the tax rate is applied to determine the tax due. For property taxes, the tax base is the assessed valuation; for income taxes, the net taxable income. 5, record 2, English, - tax%20base
Record number: 2, Textual support number: 1 CONT
Taxes may ... be classified in accordance with whether their base is income, wealth, or a commodity transaction. Income is the most important of all tax bases in developed countries. 6, record 2, English, - tax%20base
Record number: 2, Textual support number: 1 PHR
Minimum tax base. 7, record 2, English, - tax%20base
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- assiette de l'impôt
1, record 2, French, assiette%20de%20l%27imp%C3%B4t
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- assiette fiscale 2, record 2, French, assiette%20fiscale
correct, feminine noun
- assiette d'imposition 3, record 2, French, assiette%20d%27imposition
correct, feminine noun
- assiette 4, record 2, French, assiette
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Matière assujettie à l'impôt. 3, record 2, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 2, Textual support number: 1 CONT
L'assiette de l'impôt est la base d'imposition sur laquelle il repose. Si l'on veut frapper un capital ou un revenu déterminé, il faut caractériser ce capital ou ce revenu (choix de la matière imposable) et, surtout, préciser où et comment le saisir (évaluation de la matière imposable). Les individus sont frappés d'après leur capacité contributive. Le choix de la matière imposable porte sur les éléments susceptibles de permettre l'appréciation des ressources des contribuables. 5, record 2, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 2, Textual support number: 1 OBS
Voir la rubrique «assiette» dans le Grand Larousse. 6, record 2, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 2, Textual support number: 1 PHR
Assiette de l'impôt minimum. 7, record 2, French, - assiette%20de%20l%27imp%C3%B4t
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- base imponible
1, record 2, Spanish, base%20imponible
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- base del impuesto 2, record 2, Spanish, base%20del%20impuesto
correct, feminine noun
- base impositiva 2, record 2, Spanish, base%20impositiva
correct, feminine noun
- base tributaria 3, record 2, Spanish, base%20tributaria
feminine noun
- base gravable 4, record 2, Spanish, base%20gravable
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Objeto al cual se aplica la tasa de impuestos, por ejemplo, ingreso, riqueza o el precio de un bien. 5, record 2, Spanish, - base%20imponible
Record number: 2, Textual support number: 1 PHR
determinar la base imponible. 6, record 2, Spanish, - base%20imponible
Record 3 - internal organization data 2001-10-09
Record 3, English
Record 3, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Offences and crimes
Record 3, Main entry term, English
- Income Tax and Enterprise Crimes Unit
1, record 3, English, Income%20Tax%20and%20Enterprise%20Crimes%20Unit
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Royal Canadian Mounted Police. 1, record 3, English, - Income%20Tax%20and%20Enterprise%20Crimes%20Unit
Record 3, French
Record 3, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Infractions et crimes
Record 3, Main entry term, French
- Groupe de l'impôt et de la criminalité organisée
1, record 3, French, Groupe%20de%20l%27imp%C3%B4t%20et%20de%20la%20criminalit%C3%A9%20organis%C3%A9e
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Gendarmerie royale du Canada. 1, record 3, French, - Groupe%20de%20l%27imp%C3%B4t%20et%20de%20la%20criminalit%C3%A9%20organis%C3%A9e
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1997-11-11
Record 4, English
Record 4, Subject field(s)
- International Bodies and Committees
- Taxation
Record 4, Main entry term, English
- Income Tax Unit 1, record 4, English, Income%20Tax%20Unit
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Department of Administration and Management; Disbursements Section 1, record 4, English, - Income%20Tax%20Unit
Record 4, French
Record 4, Domaine(s)
- Organismes et comités internationaux
- Fiscalité
Record 4, Main entry term, French
- Groupe de l'impôt sur le revenu
1, record 4, French, Groupe%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Organismos y comités internacionales
- Sistema tributario
Record 4, Main entry term, Spanish
- Dependencia de Impuestos sobre la Renta
1, record 4, Spanish, Dependencia%20de%20Impuestos%20sobre%20la%20Renta
feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1994-06-01
Record 5, English
Record 5, Subject field(s)
- Organizations, Administrative Units and Committees
Record 5, Main entry term, English
- Income Tax Set-Offs Unit
1, record 5, English, Income%20Tax%20Set%2DOffs%20Unit
Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Organismes, unités administratives et comités
Record 5, Main entry term, French
- Unité de compensation fiscale
1, record 5, French, Unit%C3%A9%20de%20compensation%20fiscale
Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Ministère du Développement des ressources humaines. C'est une section qui s'occupe de l'aide financière aux étudiants. 1, record 5, French, - Unit%C3%A9%20de%20compensation%20fiscale
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1981-07-30
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- income tax inquiry unit 1, record 6, English, income%20tax%20inquiry%20unit
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- service de renseignements sur l'impôt 1, record 6, French, service%20de%20renseignements%20sur%20l%27imp%C3%B4t
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: