TERMIUM Plus®
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WITHHOLDING TAX RATE [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- flat rate withholding tax
1, record 1, English, flat%20rate%20withholding%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- retenue fiscale uniforme
1, record 1, French, retenue%20fiscale%20uniforme
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-05-04
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- flat rate withholding tax
1, record 2, English, flat%20rate%20withholding%20tax
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - flat%20rate%20withholding%20tax
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- prélèvement forfaitaire libératoire de l'impôt sur le revenu
1, record 2, French, pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- prélèvement forfaitaire libératoire 2, record 2, French, pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire
correct, masculine noun
- PFL 2, record 2, French, PFL
correct, masculine noun
- PFL 2, record 2, French, PFL
Record 2, Textual support, French
Record number: 2, 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 2, French, - pr%C3%A9l%C3%A8vement%20forfaitaire%20lib%C3%A9ratoire%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-10-19
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
- Taxation
Record 3, Main entry term, English
- rate of withholding tax
1, record 3, English, rate%20of%20withholding%20tax
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- withholding rate 2, record 3, English, withholding%20rate
Record 3, Textual support, English
Record number: 3, 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 3, English, - rate%20of%20withholding%20tax
Record number: 3, Textual support number: 1 OBS
Terminology found in the 1999 Federal Budget. 3, record 3, English, - rate%20of%20withholding%20tax
Record 3, Key term(s)
- withholding tax rate
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
- Fiscalité
Record 3, Main entry term, French
- taux de retenue
1, record 3, French, taux%20de%20retenue
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- taux de retenue à la source 1, record 3, French, taux%20de%20retenue%20%C3%A0%20la%20source
correct, masculine noun
Record 3, Textual support, French
Record number: 3, 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 3, French, - taux%20de%20retenue
Record number: 3, Textual support number: 1 OBS
Terminologie extraite du Budget 1999. 2, record 3, French, - taux%20de%20retenue
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-04-24
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- withholding tax rate
1, record 4, English, withholding%20tax%20rate
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- taux des retenues d'impôt
1, record 4, French, taux%20des%20retenues%20d%27imp%C3%B4t
correct
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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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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