TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BASE IMPOSITIVA [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
- proportional tax
1, record 1, English, proportional%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A tax whose rate is a constant percentage of the tax base, regardless of the size of the base. 2, record 1, English, - proportional%20tax
Record number: 1, Textual support number: 1 OBS
A tax is called proportional [when] it takes from high-income people the same fraction of income [as] it takes from low-income people. 3, record 1, English, - proportional%20tax
Record number: 1, Textual support number: 2 OBS
proportional tax: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - proportional%20tax
Record 1, Key term(s)
- proportionate tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt proportionnel
1, record 1, French, imp%C3%B4t%20proportionnel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Impôt déterminé au même taux, quelle que soit l'assiette d'imposition. 2, record 1, French, - imp%C3%B4t%20proportionnel
Record number: 1, Textual support number: 1 OBS
impôt proportionnel : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - imp%C3%B4t%20proportionnel
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- impuesto proporcional
1, record 1, Spanish, impuesto%20proporcional
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
[Impuesto en el que] el tipo impositivo se mantiene constante sea cual sea la cuantía de la base impositiva. 2, record 1, Spanish, - impuesto%20proporcional
Record number: 1, Textual support number: 1 OBS
impuesto proporcional: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - impuesto%20proporcional
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- graduated income tax
1, record 2, English, graduated%20income%20tax
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- graduated tax 2, record 2, English, graduated%20tax
correct
- progressive tax 3, record 2, English, progressive%20tax
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A tax which is levied at rates which increase as the base increases. 4, record 2, English, - graduated%20income%20tax
Record number: 2, Textual support number: 1 OBS
Income taxes are usually progressive; those with higher incomes pay larger percentages of their incomes to taxes than those with smaller incomes. 4, record 2, English, - graduated%20income%20tax
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- impôt progressif sur le revenu
1, record 2, French, imp%C3%B4t%20progressif%20sur%20le%20revenu
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impôt progressif 2, record 2, French, imp%C3%B4t%20progressif
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt représentant un pourcentage de plus en plus élevé de l'assiette d'imposition au fur et à mesure que celle-ci s'accroît. 3, record 2, French, - imp%C3%B4t%20progressif%20sur%20le%20revenu
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- impuesto progresivo sobre la renta
1, record 2, Spanish, impuesto%20progresivo%20sobre%20la%20renta
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- impuesto progresivo 2, record 2, Spanish, impuesto%20progresivo
correct, masculine noun
- impuesto escalonado 3, record 2, Spanish, impuesto%20escalonado
masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Gravamen cuyo tipo impositivo aumenta a medida que aumenta la base impositiva. El mejor ejemplo es el impuesto sobre la renta, en el que la progresividad hace que los ricos paguen una mayor proporción de su renta, en concepto de impuestos, que los pobres. 4, record 2, Spanish, - impuesto%20progresivo%20sobre%20la%20renta
Record 3 - internal organization data 2016-09-27
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- income tax bracket
1, record 3, English, income%20tax%20bracket
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- tax bracket 2, record 3, English, tax%20bracket
correct
- tax band 3, record 3, English, tax%20band
correct, Europe
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The range or slice of taxable income subject to a particular rate of income tax in a graduated taxation system. 4, record 3, English, - income%20tax%20bracket
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- tranche d'imposition
1, record 3, French, tranche%20d%27imposition
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- fourchette d'imposition 2, record 3, French, fourchette%20d%27imposition
correct, feminine noun
- palier d'imposition 3, record 3, French, palier%20d%27imposition
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Fraction de revenu imposable comprise entre une limite inférieure et une limite supérieure définies par la loi et à laquelle s'applique un taux d'imposition pour le calcul de l'impôt sur le revenu. 4, record 3, French, - tranche%20d%27imposition
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- categoría fiscal
1, record 3, Spanish, categor%C3%ADa%20fiscal
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- tramo de ingresos 2, record 3, Spanish, tramo%20de%20ingresos
correct, masculine noun
- tramo de renta 3, record 3, Spanish, tramo%20de%20renta
correct, masculine noun
- tramo fiscal 4, record 3, Spanish, tramo%20fiscal
correct, masculine noun
- tramo del impuesto 5, record 3, Spanish, tramo%20del%20impuesto
masculine noun
- escalón impositivo 5, record 3, Spanish, escal%C3%B3n%20impositivo
masculine noun
- grupo de renta 5, record 3, Spanish, grupo%20de%20renta
masculine noun
- grupo de ingreso 5, record 3, Spanish, grupo%20de%20ingreso
masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Porción de la base imponible que permite calcular la cuota impositiva de un contribuyente. 6, record 3, Spanish, - categor%C3%ADa%20fiscal
Record 4 - internal organization data 2001-12-11
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- yield of a tax
1, record 4, English, yield%20of%20a%20tax
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- tax yield 2, record 4, English, tax%20yield
correct
Record 4, Textual support, English
Record 4, Key term(s)
- yield of taxes
- yield of taxation
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- rendement d'un impôt
1, record 4, French, rendement%20d%27un%20imp%C3%B4t
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Key term(s)
- rendement des impôts
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Sistema tributario
Record 4, Main entry term, Spanish
- rendimiento del impuesto
1, record 4, Spanish, rendimiento%20del%20impuesto
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- rendimiento del ingreso impositivo 2, record 4, Spanish, rendimiento%20del%20ingreso%20impositivo
masculine noun
Record 4, Textual support, Spanish
Record number: 4, 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 4, Spanish, - rendimiento%20del%20impuesto
Record 4, 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: