TERMIUM Plus®

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DEDUCTION TAX SOURCE [2 records]

Record 1 2007-05-15

English

Subject field(s)
  • Taxation
  • Accounting
  • Social Security and Employment Insurance
DEF

Part of an income or deposit that is retained by the payer in order to pay it straight into the Treasury. A taxpayer normally deducts the amount withheld when completing a tax return.

CONT

A tax deduction at source, required to be remitted by the payer to the tax authorities on behalf of the payee.

OBS

withholding tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
  • Comptabilité
  • Sécurité sociale et assurance-emploi
DEF

Prélèvement d'impôt sur certains revenus (salaires, intérêts et dividendes) effectué par un intermédiaire qui remet subséquemment les montants prélevés à l'Administration fiscale pour le compte du bénéficiaire.

OBS

retenue à la source : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad
  • Seguridad social y seguro de desempleo
DEF

Parte de una renta o ingreso que queda retenida por el que la paga para ser ingresada directamente en Hacienda. Normalmente el sujeto pasivo cuando hace su declaración se deduce lo ya retenido, pero la Hacienda ha logrado controlar mejor esas rentas y anticipar el cobro del impuesto.

OBS

retención en origen: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2006-10-13

English

Subject field(s)
  • Taxation
OBS

Deduction of certain corporation income tax revenue losses from the payment due to a province.

French

Domaine(s)
  • Fiscalité
OBS

diminution des paiements dus à une province en compensation de certaines pertes fiscales dans le domaine de l'impôt sur le revenu des sociétés

Spanish

Save record 2

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