TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

IMPUESTO SOBRE SUCESIONES [4 records]

Record 1 2026-01-08

English

Subject field(s)
  • Social Security and Employment Insurance
  • Taxation
DEF

Transfer of income from higher levels of economic class to those less favoured, by means of fiscal instruments or public measures (inheritance taxes, progressive income tax, income policies, etc.).

CONT

In connection with welfare programs of the government, mention should be made of the fact that various redistributions of income among citizens are accomplished by the form in which the government allocates the burden of the taxes it levies on different groups and classes.

OBS

income redistribution: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Fiscalité
DEF

Transfert du revenu des classes de plus haut niveau économique à celles plus favorisées, par le biais des instruments fiscaux ou des mesures à caractère public (impôt sur les successions, progressivité de l'impôt sur le revenu, politique sur les revenus, etc.).

OBS

redistribution du revenu : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Seguridad social y seguro de desempleo
  • Sistema tributario
DEF

Transferencia de renta de las clases de mayor nivel económico a las menos favorecidas, a través de instrumentos fiscales o medidas de carácter público(impuesto de sucesiones, progresividad en el impuesto sobre la renta, política de rentas, etc.).

OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2024-04-03

English

Subject field(s)
  • Taxation Law
OBS

imposed by the federal Estate Tax Act, S.C. 1958, c. 29, R.S.C. 1970, c. E-9 until 1971.

French

Domaine(s)
  • Droit fiscal
OBS

imposé par la Loi (fédérale) sur les biens transmis par décès, S.C. 1958, ch. 29, S.R.C. 1970, ch. E-9, jusqu'en 1971.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
Save record 2

Record 3 2004-07-14

English

Subject field(s)
  • Taxation
  • Taxation Law

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Droit perçu par les municipalités sur les transmissions de propriétés.

OBS

L'expression « droit de mutation » a été entérinée par le Comité de linguistique de Radio-Canada et le Secrétariat d'État du Canada (1991).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 3

Record 4 2002-04-15

English

Subject field(s)
  • Taxation Law
OBS

[A tax] on individuals who inherit bequests of property upon the death of a relative or friend ... They differ only in minor detail from estate taxes that are levied on the dead giver's estate.

OBS

inheritance tax: Expression reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.

French

Domaine(s)
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Derecho fiscal
OBS

impuesto sobre sucesiones : Expresión reproducida del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 4

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: