TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IMPUESTO DIRECTO [1 record]
Record 1 - internal organization data 2008-09-04
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- direct tax
1, record 1, English, direct%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Tax that [is] payable in accordance with income in relation to the principle of spending capacity, in a proportional and progressive manner. Income can refer to individuals as well as companies. 2, record 1, English, - direct%20tax
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. 3, record 1, English, - direct%20tax
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. 4, record 1, English, - direct%20tax
Record number: 1, Textual support number: 1 OBS
Compare to "indirect tax". 5, record 1, English, - direct%20tax
Record number: 1, Textual support number: 2 OBS
direct tax: term and definition reproduced from the Capital Business Dictionary with the permission of LID Editorial Empresarial. 6, record 1, English, - direct%20tax
Record number: 1, Textual support number: 3 OBS
Term usually in plural. 7, record 1, English, - direct%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- impôt direct
1, record 1, French, imp%C3%B4t%20direct
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 assis sur la matière imposable elle-même. 2, record 1, French, - imp%C3%B4t%20direct
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. 3, record 1, French, - imp%C3%B4t%20direct
Record number: 1, Textual support number: 1 OBS
Les principaux impôts directs sont les impôts fonciers, les impôts sur le revenu des particuliers et les impôts sur les bénéfices des sociétés. 2, record 1, French, - imp%C3%B4t%20direct
Record number: 1, Textual support number: 2 OBS
Le terme est habituellement utilisé au pluriel. 2, record 1, French, - imp%C3%B4t%20direct
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 1, Main entry term, Spanish
- impuesto directo
1, record 1, Spanish, impuesto%20directo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Impuestos que gravan la renta en función del principio de capacidad de pago, de forma proporcional o progresiva. La renta es tanto de las personas físicas como de las jurídicas. 2, record 1, Spanish, - impuesto%20directo
Record number: 1, Textual support number: 1 CONT
Los impuestos directos son aquellos que gravan las manifestaciones inmediatas de la capacidad contributiva, es decir, la renta y el patrimonio ... 3, record 1, Spanish, - impuesto%20directo
Record number: 1, Textual support number: 1 OBS
impuesto directo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - impuesto%20directo
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: