TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The taxpayer's EBITDA [earnings before interest, taxes, depreciation and amortization] is referred to in the rules as "adjusted taxable income"(defined in subsection 18. 2(1) [of the Income Tax Act]), and is determined based on amounts taken into account in computing its tax liability under Part I of the [Income Tax Act], rather than amounts reported in its financial statements. A taxpayer's adjusted taxable income is its taxable income(or, in the case of a non-resident taxpayer, taxable income earned in Canada), determined under Part I of the [Income Tax Act], as adjusted for certain items.  2, record 1, English, - adjusted%20taxable%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le BAIIDA [bénéfice avant intérêts, impôts, et dotations aux amortissements] du contribuable est appelé «revenu imposable rajusté» dans les règles (au sens du paragraphe 18.2(1) [de la Loi de l'impôt sur le revenu]), et est déterminé en fonction des montants pris en compte dans le calcul de son impôt prévu à la partie I de la [Loi de l'impôt sur le revenu], plutôt que les montants déclarés dans ses états financiers. Le revenu imposable rajusté d'un contribuable est son revenu imposable (ou, dans le cas d'un contribuable non-résident, le revenu imposable gagné au Canada), déterminé en vertu de la partie I de la [Loi de l'impôt sur le revenu], tel que rajusté pour certains éléments.  2, record 1, French, - revenu%20imposable%20rajust%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

In Canada, property/liability insurers and their reinsurers pay premium taxes in addition to normal income taxes and other business levies. Premium taxes are paid on premiums written and are paid without regard to profitability.  2, record 2, English, - premium%20tax

Record number: 2, Textual support number: 2 OBS

premium tax: term found in the context of public auto insurance uniformity in New Brunswick.  3, record 2, English, - premium%20tax

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Au Canada les compagnies d'assurance I.A.R.D. et leurs réassureurs paient, outre les taxes et impôts habituels sur le revenu des sociétés, un impôt sur les primes. Cet impôt porte sur les primes émises et doit être payé que l'assureur ait ou non réalisé des bénéfices.  1, record 2, French, - imp%C3%B4t%20sur%20les%20primes

Record number: 2, Textual support number: 2 OBS

taxe sur les primes : terme retrouvé dans le contexte de l'uniformisation de l'assurance automobile publique au Nouveau-Brunswick.  3, record 2, French, - imp%C3%B4t%20sur%20les%20primes

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A deduction permitted under the Income Tax Act from a person's or a corporation's income in calculating tax liability. All the deductions permitted an individual, for example, are subtracted from his or her gross income. The resulting figure is taxable income, and it is on this amount that federal and provincial income taxes are levied.  4, record 3, English, - tax%20deduction

Record number: 3, Textual support number: 1 OBS

[Deductions] include social insurance contributions, pension contributions, employment expenses, charitable donations, medical expenses and a number of miscellaneous expenses.  2, record 3, English, - tax%20deduction

Record number: 3, Textual support number: 2 OBS

A tax credit differs from a tax deduction; a tax deduction is made from taxable income and brings greater benefits to taxpayers in high tax brackets whereas a tax credit is deducted from the amount of tax a person owes and is therefore worth the same to each taxpayer, regardless of income.  4, record 3, English, - tax%20deduction

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de son assiette d'imposition.  4, record 3, French, - d%C3%A9duction%20fiscale

Record number: 3, Textual support number: 1 CONT

Les déductions [...] interviennent avant l'application de l'impôt à la matière imposable : elles consistent à diminuer la base d'imposition.  2, record 3, French, - d%C3%A9duction%20fiscale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Monto que se deduce o disminuye del impuesto bruto para obtener el impuesto neto a pagar.  5, record 3, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 3, Textual support number: 1 OBS

Las deducciones son otorgadas mediante ley y tienen un valor determinado, muchas veces son porcentajes de valores y no montos fijos.  5, record 3, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record number: 3, Textual support number: 2 OBS

deducción fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 3, Spanish, - deducci%C3%B3n%20de%20la%20cuota

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Tax levied at source as withholding on wages; taxes thus withheld are usually offset against final income tax liability(if any).  1, record 4, English, - wage%20tax

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Sommes restant dues aux autorités fiscales à une date donnée relativement aux impôts sur les bénéfices de l'entreprise, déterminées par application de la législation fiscale.  1, record 5, French, - imp%C3%B4ts%20sur%20le%20b%C3%A9n%C3%A9fice%20%C3%A0%20payer

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A charge against a deferred income tax credit account arising from an excess of the current liability for income taxes over the income tax expense for the year, computed on an interperiod tax allocation basis.  1, record 6, English, - draw%2Ddown

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Somme déduite du compte Impôts reportés (ou différés) et attribuable à la résorption d'écarts temporaires antérieurs ayant donné lieu à la constatation de ces impôts reportés (ou différés).  1, record 6, French, - reprise

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Provincial income taxes on individuals and companies are similar to federal income taxes. They are computed as a supplementary rate which ranges from 10% to 16% of the taxable income of corporations and from 38 1/2% to 58% of the federal tax liability of individuals.  1, record 7, English, - provincial%20income%20tax

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Les impôts provinciaux sur le revenu des particuliers et des compagnies sont analogues à l'impôt fédéral sur le revenu. Ils sont calculés comme un taux supplémentaire qui varie entre 10% et 16% du revenu imposable des compagnies et entre 38 1/2% et 58% de l'impôt fédéral sur le revenu des particuliers.  2, record 7, French, - imp%C3%B4t%20provincial%20sur%20le%20revenu

Record 7,  Textual support,  Spanish