TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TOTAL DEDUCTIONS INCOME [5 records]

Record 1 2013-11-26

English

Subject field(s)
  • Taxation
DEF

As defined on the income tax return, the total income from all sources less specified expenses, exemptions, deductions and credits.

PHR

Taxable income to.

French

Domaine(s)
  • Fiscalité
DEF

Tel que défini sur la déclaration de revenus, revenu total provenant de toutes sources moins les dépenses, les exemptions, les déductions et les crédits spécifiés.

PHR

Revenu imposable aux mains de.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 1

Record 2 2011-01-17

English

Subject field(s)
  • Taxation
DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.

CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.

OBS

self-employment income: term used on the T1 income tax return form.

French

Domaine(s)
  • Fiscalité
DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.

OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.

Spanish

Save record 2

Record 3 2008-06-26

English

Subject field(s)
  • Taxation
  • Social Security and Employment Insurance
  • Remuneration (Personnel Management)
DEF

Income subject to taxation after allowable deductions have been subtracted from gross or total income.

PHR

Higher net income.

PHR

Lower net income.

French

Domaine(s)
  • Fiscalité
  • Sécurité sociale et assurance-emploi
  • Rémunération (Gestion du personnel)
DEF

Montant assujetti à l'impôt et qui représente la différence entre le revenu brut et le total des déductions admissibles.

PHR

Revenu net le plus élevé.

PHR

Revenu net le moins élevé.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Seguridad social y seguro de desempleo
  • Remuneración (Gestión del personal)
Key term(s)
  • utilidad neta
Save record 3

Record 4 2000-03-13

English

Subject field(s)
  • Taxation
OBS

Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999.

Key term(s)
  • deduction from total income

French

Domaine(s)
  • Fiscalité
OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H).

Key term(s)
  • déduction du revenu total

Spanish

Save record 4

Record 5 1976-06-19

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 5

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