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WITHHOLDING TAX [29 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- resource royalty tax withholding
1, record 1, English, resource%20royalty%20tax%20withholding
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Petroleum and Gas Revenue Tax Act. 2, record 1, English, - resource%20royalty%20tax%20withholding
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- retenue d'impôt sur les redevances pétrolières
1, record 1, French, retenue%20d%27imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur les revenus pétroliers. 2, record 1, French, - retenue%20d%27imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax withholding
1, record 2, English, tax%20withholding
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- withholding of tax 2, record 2, English, withholding%20of%20tax
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Holding back of part of a sum to be paid in order to guarantee the completion of an obligation or to facilitate the collection of a tax. 3, record 2, English, - tax%20withholding
Record number: 2, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 2, English, - tax%20withholding
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- retenue d'impôt
1, record 2, French, retenue%20d%27imp%C3%B4t
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- retenue fiscale 2, record 2, French, retenue%20fiscale
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Conservation d'une partie d'une somme qui doit être payée pour garantir l'accomplissement d'une obligation ou pour faciliter le paiement d'un impôt. 3, record 2, French, - retenue%20d%27imp%C3%B4t
Record number: 2, Textual support number: 1 OBS
L'expression «retenue d'impôt» désigne ici le fait de retenir l'impôt et non pas le montant lui-même. 4, record 2, French, - retenue%20d%27imp%C3%B4t
Record number: 2, Textual support number: 2 OBS
Retenue d'impôt : Expression officielle à Revenu Canada, Impôt. 4, record 2, French, - retenue%20d%27imp%C3%B4t
Record number: 2, Textual support number: 3 OBS
Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial. 5, record 2, French, - retenue%20d%27imp%C3%B4t
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- retención del impuesto
1, record 2, Spanish, retenci%C3%B3n%20del%20impuesto
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- retención 2, record 2, Spanish, retenci%C3%B3n
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Conservación de parte de una cantidad que se debe pagar para garantizar el cumplimiento de alguna obligación o para facilitar el cobro de un impuesto. 2, record 2, Spanish, - retenci%C3%B3n%20del%20impuesto
Record number: 2, Textual support number: 1 OBS
retención: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - retenci%C3%B3n%20del%20impuesto
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- non-resident withholding tax
1, record 3, English, non%2Dresident%20withholding%20tax
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Source: Income Tax Act, S. 212. 2, record 3, English, - non%2Dresident%20withholding%20tax
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- retenue d'impôt sur des non-résidents
1, record 3, French, retenue%20d%27imp%C3%B4t%20sur%20des%20non%2Dr%C3%A9sidents
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 212. 2, record 3, French, - retenue%20d%27imp%C3%B4t%20sur%20des%20non%2Dr%C3%A9sidents
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- flat rate withholding tax
1, record 4, English, flat%20rate%20withholding%20tax
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- retenue fiscale uniforme
1, record 4, French, retenue%20fiscale%20uniforme
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2017-02-06
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- withholding tax agreement 1, record 5, English, withholding%20tax%20agreement
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
withholding tax agreement: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 5, English, - withholding%20tax%20agreement
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- convention sur les retenues à la source
1, record 5, French, convention%20sur%20les%20retenues%20%C3%A0%20la%20source
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
convention sur les retenues à la source : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 5, French, - convention%20sur%20les%20retenues%20%C3%A0%20la%20source
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2015-08-26
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- tax withholding requirement
1, record 6, English, tax%20withholding%20requirement
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Economic Action Plan 2015 proposes to provide an exception to an income tax withholding requirement for qualifying non-resident employers in respect of payments made to non-resident qualifying employees who have an exemption from Canadian income tax because of a tax treaty. 1, record 6, English, - tax%20withholding%20requirement
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- exigence en matière de retenues d'impôt
1, record 6, French, exigence%20en%20mati%C3%A8re%20de%20retenues%20d%27imp%C3%B4t
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Le Plan d’action économique de 2015 propose d’accorder une exception à une exigence en matière de retenues d’impôt aux employeurs non-résidents admissibles relativement aux paiements versés aux employés non-résidents admissibles qui bénéficient d’une exemption au titre de l'impôt canadien sur le revenu en raison d’une convention fiscale. 1, record 6, French, - exigence%20en%20mati%C3%A8re%20de%20retenues%20d%27imp%C3%B4t
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2008-06-26
Record 7, English
Record 7, Subject field(s)
- Titles of Monographs
- Taxation
Record 7, Main entry term, English
- Non-Resident Tax Withholding, Remitting and Reporting
1, record 7, English, Non%2DResident%20Tax%20Withholding%2C%20Remitting%20and%20Reporting
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Canada Revenue Agency's publication T4061(E). 2, record 7, English, - Non%2DResident%20Tax%20Withholding%2C%20Remitting%20and%20Reporting
Record 7, French
Record 7, Domaine(s)
- Titres de monographies
- Fiscalité
Record 7, Main entry term, French
- Retenue d'impôt des non-résidents, versements et déclaration
1, record 7, French, Retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%2C%20versements%20et%20d%C3%A9claration
correct, masculine noun, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Publication T4061(F) de l'Agence du revenu du Canada. 2, record 7, French, - Retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%2C%20versements%20et%20d%C3%A9claration
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2008-06-26
Record 8, English
Record 8, Subject field(s)
- Titles of Forms
- Taxation
Record 8, Main entry term, English
- Part XII. 2 Tax and Part XIII Non-Resident Withholding Tax
1, record 8, English, Part%20XII%2E%202%20Tax%20and%20Part%20XIII%20Non%2DResident%20Withholding%20Tax
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Canada Revenue Agency's form T3 SCH 10. 2, record 8, English, - Part%20XII%2E%202%20Tax%20and%20Part%20XIII%20Non%2DResident%20Withholding%20Tax
Record 8, French
Record 8, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 8, Main entry term, French
- Impôt de la partie XII.2 et retenues d'impôt des non-résidents de la partie XIII
1, record 8, French, Imp%C3%B4t%20de%20la%20partie%20XII%2E2%20et%20retenues%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20de%20la%20partie%20XIII
correct, masculine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Formulaire T3 SCH 10 de l'Agence du revenu du Canada. 2, record 8, French, - Imp%C3%B4t%20de%20la%20partie%20XII%2E2%20et%20retenues%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20de%20la%20partie%20XIII
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2007-05-15
Record 9, English
Record 9, Subject field(s)
- Taxation
- Accounting
- Social Security and Employment Insurance
Record 9, Main entry term, English
- withholding tax
1, record 9, English, withholding%20tax
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- tax deduction 2, record 9, English, tax%20deduction
correct
- tax deduction at source 3, record 9, English, tax%20deduction%20at%20source
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 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. 4, record 9, English, - withholding%20tax
Record number: 9, Textual support number: 1 CONT
A tax deduction at source, required to be remitted by the payer to the tax authorities on behalf of the payee. 5, record 9, English, - withholding%20tax
Record number: 9, Textual support number: 1 OBS
withholding tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 9, English, - withholding%20tax
Record 9, French
Record 9, Domaine(s)
- Fiscalité
- Comptabilité
- Sécurité sociale et assurance-emploi
Record 9, Main entry term, French
- retenue d'impôt à la source
1, record 9, French, retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- retenue à la source 2, record 9, French, retenue%20%C3%A0%20la%20source
correct, feminine noun
- impôt déduit à la source 1, record 9, French, imp%C3%B4t%20d%C3%A9duit%20%C3%A0%20la%20source
correct, masculine noun
- impôt déduit 3, record 9, French, imp%C3%B4t%20d%C3%A9duit
correct, masculine noun
- retenue d'impôt 4, record 9, French, retenue%20d%27imp%C3%B4t
correct, feminine noun
- impôt retenu 5, record 9, French, imp%C3%B4t%20retenu
correct, masculine noun
- précompte fiscal 1, record 9, French, pr%C3%A9compte%20fiscal
correct, masculine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 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. 1, record 9, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
Record number: 9, Textual support number: 1 OBS
retenue à la source : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 6, record 9, French, - retenue%20d%27imp%C3%B4t%20%C3%A0%20la%20source
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Sistema tributario
- Contabilidad
- Seguridad social y seguro de desempleo
Record 9, Main entry term, Spanish
- retención en origen
1, record 9, Spanish, retenci%C3%B3n%20en%20origen
correct, feminine noun, Spain
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
- retención en la fuente 2, record 9, Spanish, retenci%C3%B3n%20en%20la%20fuente
correct, feminine noun
- impuesto retenido 3, record 9, Spanish, impuesto%20retenido
correct, masculine noun
- impuesto de retención 4, record 9, Spanish, impuesto%20de%20retenci%C3%B3n
masculine noun
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 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. 1, record 9, Spanish, - retenci%C3%B3n%20en%20origen
Record number: 9, Textual support number: 1 OBS
retención en origen: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 9, Spanish, - retenci%C3%B3n%20en%20origen
Record 10 - internal organization data 2004-05-04
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- flat rate withholding tax
1, record 10, English, flat%20rate%20withholding%20tax
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
All surplus distributed (e.g. dividends, interest, royalties, etc.) could be subjected to an additional flat rate withholding tax at the source which serves as an individualized prepayment of taxes on personal income. 1, record 10, English, - flat%20rate%20withholding%20tax
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- prélèvement forfaitaire libératoire de l'impôt sur le revenu
1, record 10, French, pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- prélèvement forfaitaire libératoire 2, record 10, French, pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire
correct, masculine noun
- PFL 2, record 10, French, PFL
correct, masculine noun
- PFL 2, record 10, French, PFL
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
Prélèvement forfaitaire libératoire. Les revenus de placements financiers sont, comme les autres, soumis à l'impôt sur les revenus. Seule différence : on peut choisir de ne pas les soumettre à l'impôt classique sur le revenu, mais au prélèvement libératoire, impôt à taux forfaitaire unique, pour un même type de placement. On peut ainsi libérer définitivement les revenus concernés de tout impôt sur le revenu. 2, record 10, French, - pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2004-05-04
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- withholding tax
1, record 11, English, withholding%20tax
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
The withholding tax is like a tax bond - a guarantee that if there's a tax due, by paying it up front, you won't skip out. 1, record 11, English, - withholding%20tax
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- prélèvement libératoire
1, record 11, French, pr%C3%A9l%C3%A8vement%20lib%C3%A9ratoire
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Procédé particulier [de règlement de l'impôt] qui permet au contribuable de soustraire au régime fiscal d'imposition (par application du barême progressif) certains de ses revenus, principalement : revenus d'obligations, produits des placements en prêt d'argent tels que bons de caisse, bons du Trésor et assimilés, titres de créances négociables et, de façon générale, autres créances, cautionnement et comptes courants. 1, record 11, French, - pr%C3%A9l%C3%A8vement%20lib%C3%A9ratoire
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2001-11-13
Record 12, English
Record 12, Subject field(s)
- Titles of Documents and Works
- Taxation
Record 12, Main entry term, English
- Reduction of Tax Withholding on Your Pay Equity Wage Payments-Employer-Government of Canada 1, record 12, English, Reduction%20of%20Tax%20Withholding%20on%20Your%20Pay%20Equity%20Wage%20Payments%2DEmployer%2DGovernment%20of%20Canada
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, Key term(s)
- Reduction of Tax Withholding on Your Pay Equity Wage Payments : Employer-Government of Canada
- Reduction of Tax Withholding on Your Pay Equity Wage Payments
Record 12, French
Record 12, Domaine(s)
- Titres de documents et d'œuvres
- Fiscalité
Record 12, Main entry term, French
- Réduction des retenues d'impôt sur vos rajustements paritaires - Employeur - Gouvernement du Canada
1, record 12, French, R%C3%A9duction%20des%20retenues%20d%27imp%C3%B4t%20sur%20vos%20rajustements%20paritaires%20%2D%20Employeur%20%2D%20Gouvernement%20du%20Canada
feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Source(s) : Santé Canada. 1, record 12, French, - R%C3%A9duction%20des%20retenues%20d%27imp%C3%B4t%20sur%20vos%20rajustements%20paritaires%20%2D%20Employeur%20%2D%20Gouvernement%20du%20Canada
Record 12, Key term(s)
- Réduction des retenues d'impôt sur vos rajustements paritaires : Employeur - Gouvernement du Canada
- Réduction des retenues d'impôt sur vos rajustements paritaires
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2000-12-13
Record 13, English
Record 13, Subject field(s)
- Finance
Record 13, Main entry term, English
- withholding tax on dividends
1, record 13, English, withholding%20tax%20on%20dividends
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, French
Record 13, Domaine(s)
- Finances
Record 13, Main entry term, French
- retenue d'impôt sur les dividendes
1, record 13, French, retenue%20d%27imp%C3%B4t%20sur%20les%20dividendes
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2000-07-27
Record 14, English
Record 14, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Taxation
Record 14, Main entry term, English
- An Act to amend the Income Tax Act(withholding of tax by employers and others)
1, record 14, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%28withholding%20of%20tax%20by%20employers%20and%20others%29
correct, Canada
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, French
Record 14, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Fiscalité
Record 14, Main entry term, French
- Loi modifiant la Loi de l'impôt sur le revenu (retenues d'impôt sur les revenus)
1, record 14, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20%28retenues%20d%27imp%C3%B4t%20sur%20les%20revenus%29
correct, feminine noun, Canada
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2000-03-20
Record 15, English
Record 15, Subject field(s)
- Titles of Forms
- Taxation
Record 15, Main entry term, English
- Non-Resident Ownership Certificate-Withholding Tax
1, record 15, English, Non%2DResident%20Ownership%20Certificate%2DWithholding%20Tax
correct, Canada
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 OBS
Form NR601, Revenue Canada Taxation. 2, record 15, English, - Non%2DResident%20Ownership%20Certificate%2DWithholding%20Tax
Record 15, French
Record 15, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 15, Main entry term, French
- Certificat de propriété de non-résident - Retenue d'impôt
1, record 15, French, Certificat%20de%20propri%C3%A9t%C3%A9%20de%20non%2Dr%C3%A9sident%20%2D%20Retenue%20d%27imp%C3%B4t
correct, masculine noun, Canada
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
Formule NR601, Revenu Canada Impôt. 2, record 15, French, - Certificat%20de%20propri%C3%A9t%C3%A9%20de%20non%2Dr%C3%A9sident%20%2D%20Retenue%20d%27imp%C3%B4t
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2000-03-20
Record 16, English
Record 16, Subject field(s)
- Titles of Forms
- Taxation
Record 16, Main entry term, English
- Non-Resident Withholding Tax Guide Includes Information Concerning the NR4 Return and the T4A-NR Return
1, record 16, English, Non%2DResident%20Withholding%20Tax%20Guide%20Includes%20Information%20Concerning%20the%20NR4%20Return%20and%20the%20T4A%2DNR%20Return
correct, Canada
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
Publication number T4061 E of Revenue Canada. 1, record 16, English, - Non%2DResident%20Withholding%20Tax%20Guide%20Includes%20Information%20Concerning%20the%20NR4%20Return%20and%20the%20T4A%2DNR%20Return
Record 16, French
Record 16, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 16, Main entry term, French
- Guide sur la retenue d'impôt des non-résidents
1, record 16, French, Guide%20sur%20la%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents
correct, masculine noun, Canada
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Publication numéro T4061 F de Revenu Canada. 1, record 16, French, - Guide%20sur%20la%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2000-03-20
Record 17, English
Record 17, Subject field(s)
- Titles of Forms
- Taxation
Record 17, Main entry term, English
- Non-Resident Ownership Certificate-No Withholding Tax
1, record 17, English, Non%2DResident%20Ownership%20Certificate%2DNo%20Withholding%20Tax
correct, Canada
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 OBS
Form NR602, Revenue Canada Taxation. 2, record 17, English, - Non%2DResident%20Ownership%20Certificate%2DNo%20Withholding%20Tax
Record 17, French
Record 17, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 17, Main entry term, French
- Certificat de propriété de non-résident - Aucune retenue d'impôt
1, record 17, French, Certificat%20de%20propri%C3%A9t%C3%A9%20de%20non%2Dr%C3%A9sident%20%2D%20Aucune%20retenue%20d%27imp%C3%B4t
correct, masculine noun, Canada
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Formule NR602, Revenu Canada Impôt. 2, record 17, French, - Certificat%20de%20propri%C3%A9t%C3%A9%20de%20non%2Dr%C3%A9sident%20%2D%20Aucune%20retenue%20d%27imp%C3%B4t
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2000-03-07
Record 18, English
Record 18, Subject field(s)
- Titles of Forms
- Taxation
Record 18, Main entry term, English
- Tax Withholding Waiver on Accumulated Income Payments from RESPs
1, record 18, English, Tax%20Withholding%20Waiver%20on%20Accumulated%20Income%20Payments%20from%20RESPs
correct, Canada
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
Publication number +T1171 of Revenue Canada. 1, record 18, English, - Tax%20Withholding%20Waiver%20on%20Accumulated%20Income%20Payments%20from%20RESPs
Record 18, French
Record 18, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 18, Main entry term, French
- Demande de renoncer aux retenues d'impôt sur les paiements de revenu accumulé de REEE
1, record 18, French, Demande%20de%20renoncer%20aux%20retenues%20d%27imp%C3%B4t%20sur%20les%20paiements%20de%20revenu%20accumul%C3%A9%20de%20REEE
correct, feminine noun, Canada
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Publication numéro +T1171 de Revenu Canada. 1, record 18, French, - Demande%20de%20renoncer%20aux%20retenues%20d%27imp%C3%B4t%20sur%20les%20paiements%20de%20revenu%20accumul%C3%A9%20de%20REEE
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2000-03-07
Record 19, English
Record 19, Subject field(s)
- Titles of Forms
- Taxation
Record 19, Main entry term, English
- Registration Form for Custodians or Third-Person Purchasers Withholding Part XIII Tax From Non-Residents for Retirement Compensation Arrangements
1, record 19, English, Registration%20Form%20for%20Custodians%20or%20Third%2DPerson%20Purchasers%20Withholding%20Part%20XIII%20Tax%20From%20Non%2DResidents%20for%20Retirement%20Compensation%20Arrangements
correct, Canada
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
Publication number T736 of Revenue Canada. 1, record 19, English, - Registration%20Form%20for%20Custodians%20or%20Third%2DPerson%20Purchasers%20Withholding%20Part%20XIII%20Tax%20From%20Non%2DResidents%20for%20Retirement%20Compensation%20Arrangements
Record 19, French
Record 19, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 19, Main entry term, French
- Enregistrement du dépositaire ou du tiers acquéreur auteur de versements de la retenue d'impôt des non-résidents (Partie XIII) pour conventions de retraite (CR)
1, record 19, French, Enregistrement%20du%20d%C3%A9positaire%20ou%20du%20tiers%20acqu%C3%A9reur%20auteur%20de%20versements%20de%20la%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20%28Partie%20XIII%29%20pour%20conventions%20de%20retraite%20%28CR%29
correct, masculine noun, Canada
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
Publication numéro T736 de Revenu Canada. 1, record 19, French, - Enregistrement%20du%20d%C3%A9positaire%20ou%20du%20tiers%20acqu%C3%A9reur%20auteur%20de%20versements%20de%20la%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20%28Partie%20XIII%29%20pour%20conventions%20de%20retraite%20%28CR%29
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2000-01-26
Record 20, English
Record 20, Subject field(s)
- Titles of Forms
- Taxation
Record 20, Main entry term, English
- Calculation of Part XII. 2 Tax and Part XIII Non-Resident Withholding Tax
1, record 20, English, Calculation%20of%20Part%20XII%2E%202%20Tax%20and%20Part%20XIII%20Non%2DResident%20Withholding%20Tax
correct, Canada
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
Publication number +T3 SCH 10 of Revenue Canada. 1, record 20, English, - Calculation%20of%20Part%20XII%2E%202%20Tax%20and%20Part%20XIII%20Non%2DResident%20Withholding%20Tax
Record 20, French
Record 20, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 20, Main entry term, French
- Calcul de l'impôt de la partie XII.2 et des retenues d'impôt des non-résidents (partie XIII)
1, record 20, French, Calcul%20de%20l%27imp%C3%B4t%20de%20la%20partie%20XII%2E2%20et%20des%20retenues%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20%28partie%20XIII%29
correct, masculine noun, Canada
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
Publication numéro +T3 SCH 10 de Revenu Canada. 1, record 20, French, - Calcul%20de%20l%27imp%C3%B4t%20de%20la%20partie%20XII%2E2%20et%20des%20retenues%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents%20%28partie%20XIII%29
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2000-01-26
Record 21, English
Record 21, Subject field(s)
- Titles of Forms
- Taxation
Record 21, Main entry term, English
- Statement of Amounts Paid or Credited to Non-Residents of Canada-No Withholding Tax Applicable
1, record 21, English, Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%2DNo%20Withholding%20Tax%20Applicable
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 OBS
Publication number NR2A-UK of Revenue Canada. 1, record 21, English, - Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%2DNo%20Withholding%20Tax%20Applicable
Record 21, French
Record 21, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 21, Main entry term, French
- État des montants payés ou crédités à des non-résidents du Canada - Aucune retenue fiscale supplémentaire applicable
1, record 21, French, %C3%89tat%20des%20montants%20pay%C3%A9s%20ou%20cr%C3%A9dit%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%2D%20Aucune%20retenue%20fiscale%20suppl%C3%A9mentaire%20applicable
correct, masculine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
Publication numéro NR2A-UK de Revenu Canada. 1, record 21, French, - %C3%89tat%20des%20montants%20pay%C3%A9s%20ou%20cr%C3%A9dit%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%2D%20Aucune%20retenue%20fiscale%20suppl%C3%A9mentaire%20applicable
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2000-01-26
Record 22, English
Record 22, Subject field(s)
- Titles of Forms
- Finance
Record 22, Main entry term, English
- Statement of Amounts Paid or Credited to Non-Residents of Canada-Additional Withholding Tax Available
1, record 22, English, Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%2DAdditional%20Withholding%20Tax%20Available
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
Publication number NR2-UK of Revenue Canada. 1, record 22, English, - Statement%20of%20Amounts%20Paid%20or%20Credited%20to%20Non%2DResidents%20of%20Canada%2DAdditional%20Withholding%20Tax%20Available
Record 22, French
Record 22, Domaine(s)
- Titres de formulaires administratifs
- Finances
Record 22, Main entry term, French
- État des montants payés ou crédités à des non-résidents du Canada - Retenue fiscale supplémentaire applicable
1, record 22, French, %C3%89tat%20des%20montants%20pay%C3%A9s%20ou%20cr%C3%A9dit%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%2D%20Retenue%20fiscale%20suppl%C3%A9mentaire%20applicable
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Publication numéro NR2-UK de Revenu Canada. 1, record 22, French, - %C3%89tat%20des%20montants%20pay%C3%A9s%20ou%20cr%C3%A9dit%C3%A9s%20%C3%A0%20des%20non%2Dr%C3%A9sidents%20du%20Canada%20%2D%20Retenue%20fiscale%20suppl%C3%A9mentaire%20applicable
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1999-10-19
Record 23, English
Record 23, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
- Taxation
Record 23, Main entry term, English
- rate of withholding tax
1, record 23, English, rate%20of%20withholding%20tax
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
- withholding rate 2, record 23, English, withholding%20rate
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
The Convention also provides that a rate of withholding tax of 10 per cent will apply to interest. A general rate of withholding tax of 5 per cent will apply to copyright royalties and to royalties in respect of certain computer software, patents and know-how. A withholding tax of 10 per cent will apply in all other cases. 1, record 23, English, - rate%20of%20withholding%20tax
Record number: 23, Textual support number: 1 OBS
Terminology found in the 1999 Federal Budget. 3, record 23, English, - rate%20of%20withholding%20tax
Record 23, Key term(s)
- withholding tax rate
Record 23, French
Record 23, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
- Fiscalité
Record 23, Main entry term, French
- taux de retenue
1, record 23, French, taux%20de%20retenue
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
- taux de retenue à la source 1, record 23, French, taux%20de%20retenue%20%C3%A0%20la%20source
correct, masculine noun
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
La Convention prévoit également que les intérêts seront assujettis à un taux de retenue à la source de 10 %. Un taux général de retenue à la source de 5 % s'appliquera aux redevances concernant les droits d'auteur et aux redevances concernant certains logiciels d'ordinateur, brevets et savoir-faire. Un taux de 10 % s'appliquera dans tous les autres cas. 1, record 23, French, - taux%20de%20retenue
Record number: 23, Textual support number: 1 OBS
Terminologie extraite du Budget 1999. 2, record 23, French, - taux%20de%20retenue
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1995-12-28
Record 24, English
Record 24, Subject field(s)
- System Names
- Personnel and Job Evaluation
Record 24, Main entry term, English
- Non-Resident Tax Withholding System 1, record 24, English, Non%2DResident%20Tax%20Withholding%20System
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, French
Record 24, Domaine(s)
- Noms de systèmes
- Évaluation du personnel et des emplois
Record 24, Main entry term, French
- Système de retenue d'impôt des non-résidents 1, record 24, French, Syst%C3%A8me%20de%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1995-12-28
Record 25, English
Record 25, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Personnel and Job Evaluation
Record 25, Main entry term, English
- Non-Resident Tax Withholding Project 1, record 25, English, Non%2DResident%20Tax%20Withholding%20Project
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, French
Record 25, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Évaluation du personnel et des emplois
Record 25, Main entry term, French
- Projet de retenue d'impôt des non-résidents 1, record 25, French, Projet%20de%20retenue%20d%27imp%C3%B4t%20des%20non%2Dr%C3%A9sidents
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1994-10-20
Record 26, English
Record 26, Subject field(s)
- Taxation
Record 26, Main entry term, English
- waiver on withholding tax 1, record 26, English, waiver%20on%20withholding%20tax
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record 26, Key term(s)
- waiver on withholding tax
Record 26, French
Record 26, Domaine(s)
- Fiscalité
Record 26, Main entry term, French
- dispense de retenue d'impôt
1, record 26, French, dispense%20de%20retenue%20d%27imp%C3%B4t
feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 OBS
Système-expert de Revenu Canada. 1, record 26, French, - dispense%20de%20retenue%20d%27imp%C3%B4t
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1986-04-24
Record 27, English
Record 27, Subject field(s)
- Taxation
Record 27, Main entry term, English
- withholding tax rate
1, record 27, English, withholding%20tax%20rate
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, French
Record 27, Domaine(s)
- Fiscalité
Record 27, Main entry term, French
- taux des retenues d'impôt
1, record 27, French, taux%20des%20retenues%20d%27imp%C3%B4t
correct
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1976-06-19
Record 28, English
Record 28, Subject field(s)
- Taxation
Record 28, Main entry term, English
- withholding tax on dividends 1, record 28, English, withholding%20tax%20on%20dividends
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, French
Record 28, Domaine(s)
- Fiscalité
Record 28, Main entry term, French
- impôt retenu à la source sur les dividendes
1, record 28, French, imp%C3%B4t%20retenu%20%C3%A0%20la%20source%20sur%20les%20dividendes
masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1976-06-19
Record 29, English
Record 29, Subject field(s)
- Taxation
Record 29, Main entry term, English
- withholding tax on interest 1, record 29, English, withholding%20tax%20on%20interest
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, French
Record 29, Domaine(s)
- Fiscalité
Record 29, Main entry term, French
- impôt retenu sur les intérêts
1, record 29, French, imp%C3%B4t%20retenu%20sur%20les%20int%C3%A9r%C3%AAts
masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record 29, Spanish
Record 29, Textual support, Spanish
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