TERMIUM Plus®
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TAXPAYING CAPACITY [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- personal exemption
1, record 1, English, personal%20exemption
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - personal%20exemption
Record number: 1, Textual support number: 1 CONT
The basic justification for the personal exemption is that very low income earners have no taxpaying capacity... 3, record 1, English, - personal%20exemption
Record number: 1, 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 1, English, - personal%20exemption
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- exemption personnelle
1, record 1, French, exemption%20personnelle
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- abattement 2, record 1, French, abattement
correct, masculine noun, France
- exonération personnelle 2, record 1, French, exon%C3%A9ration%20personnelle
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, 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 1, French, - exemption%20personnelle
Record number: 1, Textual support number: 1 OBS
Abattement et exonération personnelle s'utilisent surtout au pluriel. 2, record 1, French, - exemption%20personnelle
Record 1, Key term(s)
- exemptions personnelles
- abattements
- exonérations personnelles
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- mínimo exento
1, record 1, Spanish, m%C3%ADnimo%20exento
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible. 2, record 1, Spanish, - m%C3%ADnimo%20exento
Record 2 - internal organization data 2001-04-30
Record 2, English
Record 2, Subject field(s)
- Taxation
- Economic Planning
Record 2, Main entry term, English
- ability to pay tax
1, record 2, English, ability%20to%20pay%20tax
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- taxpaying ability 1, record 2, English, taxpaying%20ability
correct
- tax-paying ability 2, record 2, English, tax%2Dpaying%20ability
correct
- tax-paying capacity 3, record 2, English, tax%2Dpaying%20capacity
- taxpaying capacity 2, record 2, English, taxpaying%20capacity
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Planification économique
Record 2, Main entry term, French
- capacité contributive
1, record 2, French, capacit%C3%A9%20contributive
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- faculté contributive 1, record 2, French, facult%C3%A9%20contributive
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Limite de la charge fiscale qu'un contribuable peut supporter. 2, record 2, French, - capacit%C3%A9%20contributive
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
- Planificación económica
Record 2, Main entry term, Spanish
- capacidad contributiva
1, record 2, Spanish, capacidad%20contributiva
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- capacidad tributaria 2, record 2, Spanish, capacidad%20tributaria
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
La distribución del total de la carga pública se realiza de acuerdo con el criterio de la capacidad contributiva de cada sujeto [...] 1, record 2, Spanish, - capacidad%20contributiva
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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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