TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BASE GRAVABLE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- double taxation
1, record 1, English, double%20taxation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- duplicate taxation 2, record 1, English, duplicate%20taxation
correct
- tax duplication 3, record 1, English, tax%20duplication
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Result of assessing the same taxable item in various classes or for two taxes within the same class. 4, record 1, English, - double%20taxation
Record number: 1, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - double%20taxation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- double imposition
1, record 1, French, double%20imposition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Effet de certaines dispositions des lois fiscales qui font que les mêmes sommes sont assujetties deux fois à l'impôt. Ainsi, les bénéfices d'une société donnent lieu à des impôts d'abord pour cette dernière, puis pour le particulier au moment de leur distribution sous forme de dividendes; la loi prévoit toutefois certains mécanismes, comme le crédit d'impôt pour dividendes, qui ont pour effet de minimiser la double imposition. 2, record 1, French, - double%20imposition
Record number: 1, Textual support number: 1 OBS
double imposition : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - double%20imposition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- doble imposición
1, record 1, Spanish, doble%20imposici%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- doble tributación 2, record 1, Spanish, doble%20tributaci%C3%B3n
correct, feminine noun
- doble gravamen 3, record 1, Spanish, doble%20gravamen
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Situación en la que la misma base gravable es sujeta a impuestos más de una vez. Los acuerdos sobre doble gravamen entre dos países se realizan para evitar, por ejemplo, que los ingresos de los extranjeros sean gravables tanto en el país donde están viviendo como en su país de origen. 3, record 1, Spanish, - doble%20imposici%C3%B3n
Record number: 1, Textual support number: 1 OBS
doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - doble%20imposici%C3%B3n
Record 1, Key term(s)
- imposición doble
Record 2 - internal organization data 2011-09-29
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- taxation year
1, record 2, English, taxation%20year
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tax year 2, record 2, English, tax%20year
correct
- assessment year 3, record 2, English, assessment%20year
- year of assessment 3, record 2, English, year%20of%20assessment
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The fiscal year in relation to which the amount of tax is being computed. 4, record 2, English, - taxation%20year
Record number: 2, Textual support number: 1 CONT
All taxpayers must calculate their income and tax by taxation years. Individuals must use the calendar year. Corporations may choose any fiscal year but must report income on the basis selected consistently. No corporate taxation year may be longer than 53 weeks and a change of fiscal year-end may be made only with the approval of the Minister of National Revenue 5, record 2, English, - taxation%20year
Record number: 2, Textual support number: 2 CONT
... the 1991 tax year. 6, record 2, English, - taxation%20year
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 249. 7, record 2, English, - taxation%20year
Record 2, Key term(s)
- taxable year
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- année d'imposition
1, record 2, French, ann%C3%A9e%20d%27imposition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Période de référence utilisée par le fisc pour l'imposition d'un contribuable. 2, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 CONT
Tous les contribuables doivent calculer leur revenu et leur impôt par année d'imposition. Les particuliers doivent se servir de l'année civile. Les compagnies peuvent choisir n'importe quelle année financière qu'ils devront toujours garder. Aucune année d'imposition d'une compagnie ne peut durer plus de 53 semaines et la date de clôture de l'exercice ne peut être changée qu'avec l'autorisation du ministre du Revenu national. 3, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 2 CONT
[...] l'année d'imposition 1991. 4, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 249. 5, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 PHR
Année d'imposition courante. 6, record 2, French, - ann%C3%A9e%20d%27imposition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- año fiscal
1, record 2, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- año de imposición 2, record 2, Spanish, a%C3%B1o%20de%20imposici%C3%B3n
correct, masculine noun
- año impositivo 3, record 2, Spanish, a%C3%B1o%20impositivo
correct, masculine noun
- año tributario 4, record 2, Spanish, a%C3%B1o%20tributario
correct, masculine noun
- año contributivo 1, record 2, Spanish, a%C3%B1o%20contributivo
correct, masculine noun, Puerto Rico
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Período de doce meses que sirven de base para calcular el resultado gravable en el impuesto sobre la renta. 1, record 2, Spanish, - a%C3%B1o%20fiscal
Record 3 - internal organization data 2001-12-11
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- yield of a tax
1, record 3, English, yield%20of%20a%20tax
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- tax yield 2, record 3, English, tax%20yield
correct
Record 3, Textual support, English
Record 3, Key term(s)
- yield of taxes
- yield of taxation
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- rendement d'un impôt
1, record 3, French, rendement%20d%27un%20imp%C3%B4t
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Key term(s)
- rendement des impôts
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- rendimiento del impuesto
1, record 3, Spanish, rendimiento%20del%20impuesto
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- rendimiento del ingreso impositivo 2, record 3, Spanish, rendimiento%20del%20ingreso%20impositivo
masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Monto de dinero que resulta cuando la tasa impositiva se aplica al valor monetario de la base gravable, menos los costos de recolección del impuesto. 3, record 3, Spanish, - rendimiento%20del%20impuesto
Record 3, Key term(s)
- rendimiento de los impuestos
- rendimiento de los ingresos impositivos
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: