TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IMPUESTO SOBRE CAPITAL [1 record]
Record 1 - internal organization data 2008-08-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital tax
1, record 1, English, capital%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax on capital 2, record 1, English, tax%20on%20capital
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The federal government taxes the capital of all large corporations (large corporations tax) and of large financial institutions (financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year. All provinces levy capital taxes on financial institutions and seven provinces levy a capital tax on other corporations. 3, record 1, English, - capital%20tax
Record number: 1, Textual support number: 1 OBS
tax on capital: Income Tax Act, S. 190.1. 4, record 1, English, - capital%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt sur le capital
1, record 1, French, imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taxe sur le capital 2, record 1, French, taxe%20sur%20le%20capital
correct, feminine noun, Quebec
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Impôt prélevé par certaines provinces sur le capital permanent des sociétés par actions. 2, record 1, French, - imp%C3%B4t%20sur%20le%20capital
Record number: 1, Textual support number: 1 OBS
impôt sur le capital : Loi de l'impôt sur le revenu, art. 190.1. 3, record 1, French, - imp%C3%B4t%20sur%20le%20capital
Record 1, Key term(s)
- impôt sur capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- impuesto sobre el capital
1, record 1, Spanish, impuesto%20sobre%20el%20capital
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
impuesto sobre el capital: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - impuesto%20sobre%20el%20capital
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