TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ANO IMPOSICION [2 records]
Record 1 - internal organization data 2012-02-08
Record 1, English
Record 1, Subject field(s)
- Pensions and Annuities
- Insurance
Record 1, Main entry term, English
- annuity
1, record 1, English, annuity
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- annuity payment 2, record 1, English, annuity%20payment
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A payment of money under a contract commencing at a predetermined time or event and made annually or at more frequent intervals, either during the continuance of a given life or a combination of lives, or for a specified number of years. 3, record 1, English, - annuity
Record number: 1, Textual support number: 1 OBS
In federal government texts, the term "pension" is often used as a synonym for "annuity." 4, record 1, English, - annuity
Record 1, French
Record 1, Domaine(s)
- Pensions et rentes
- Assurances
Record 1, Main entry term, French
- rente
1, record 1, French, rente
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- paiement de rente 2, record 1, French, paiement%20de%20rente
correct, masculine noun
- pension 3, record 1, French, pension
correct, see observation, feminine noun
- annuité 4, record 1, French, annuit%C3%A9
avoid, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Somme payable périodiquement en contrepartie de l'aliénation d'un capital constitué par des cotisations de retraite ou des primes d'assurance. 5, record 1, French, - rente
Record number: 1, Textual support number: 1 OBS
Dans l'administration publique fédérale, on préfère utiliser le terme «pension». 6, record 1, French, - rente
Record number: 1, Textual support number: 2 OBS
«Annuité», dans le langage technique comme dans la langue courante, désigne une somme versée annuellement, destinée à constituer un capital ou à éteindre une dette. Il ne faut pas confondre ce terme avec «rente» qui est un revenu qu'on touche annuellement. L'emploi de «annuité» comme équivalent de «annuity» dans le sens anglais de versement périodique servi à une personne en échange d'un capital aliéné, est fautif. 4, record 1, French, - rente
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Pensiones y rentas
- Seguros
Record 1, Main entry term, Spanish
- anualidad
1, record 1, Spanish, anualidad
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Cantidad fija que se paga o recibe cada año durante un período de tiempo o de forma vitalicia, y que tiene su origen en una imposición, un seguro, una donación o un usufructo. 2, record 1, Spanish, - anualidad
Record number: 1, Textual support number: 1 OBS
anualidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - anualidad
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
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