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TRIBUTACION DIRECTA [1 record]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- direct taxation
1, record 1, English, direct%20taxation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Direct taxation is imposed immediately on the person or body who is intended to pay it, i.e. the burden of the tax cannot be shifted. Direct taxes are levied upon income and capital. 2, record 1, English, - direct%20taxation
Record number: 1, Textual support number: 2 CONT
Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes. 3, record 1, English, - direct%20taxation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- imposition directe
1, record 1, French, imposition%20directe
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects. 2, record 1, French, - imposition%20directe
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- imposición directa
1, record 1, Spanish, imposici%C3%B3n%20directa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- tributación directa 2, record 1, Spanish, tributaci%C3%B3n%20directa
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Impuestos que inciden directamente sobre el ingreso. El impuesto al ingreso personal y el impuesto a las empresas son formas de tributación directa. 3, record 1, Spanish, - imposici%C3%B3n%20directa
Record number: 1, Textual support number: 1 CONT
... la imposición directa ... grava fundamentalmente las rentas, y ... es inmediatamente conocida por la persona que la paga ... 1, record 1, Spanish, - imposici%C3%B3n%20directa
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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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