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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The disability tax credit (DTC) is a non-refundable tax credit that is intended to recognize the impact of non-itemizable disability-related costs on the ability to pay tax.  4, record 1, English, - disability%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le crédit d'impôt pour personnes handicapées (CIPH) est un crédit d'impôt non remboursable qui vise à tenir compte de l'incidence des dépenses liées à une incapacité qui ne peuvent être détaillées, sur la capacité d'un particulier à payer de l'impôt sur le revenu.  4, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20personnes%20handicap%C3%A9es

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

En 1991 estalló el escándalo por el Mercedes Benz que adquirió por 90 mil dólares con descuento impositivo para discapacitados.  1, record 1, Spanish, - descuento%20impositivo%20para%20discapacitados

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 3, English, - tax%20credit

Record number: 3, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 3, English, - tax%20credit

Record number: 3, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 3, English, - tax%20credit

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 3, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 3, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 3, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 3, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 3, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 3, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 3, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 3, Spanish, - descuento%20impositivo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A subsidy from the government to corporations to encourage them to expand their operations generally or to undertake a specific kind of investment.  3, record 4, English, - investment%20tax%20credit

Record number: 4, Textual support number: 1 OBS

[The investment tax credit] takes the form of a credit, equal to a percentage of investment spending, that can be deducted by a corporation from the income tax it owes.  3, record 4, English, - investment%20tax%20credit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Dégrèvement d'impôt accordé aux entreprises qui effectuent certaines formes d'investissements en immobilisations au cours d'une période déterminée, ou certaines dépenses pour des recherches scientifiques et du développement expérimental.  3, record 4, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement

Record number: 4, Textual support number: 1 OBS

En Belgique, il existe une «déduction pour investissement» consistant à réduire le bénéfice taxable d'un pourcentage des investissements.  3, record 4, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Deducciones que se practican en la cuota del Impuesto de Sociedades, por la realización de inversiones.  1, record 4, Spanish, - cr%C3%A9dito%20fiscal%20a%20la%20inversi%C3%B3n

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

For the 1978 and subsequent taxation years a child tax credit is available with respect to children of a taxpayer who had not attained the age 18 by the end of the year. ... A child tax credit (an amount deemed to have been paid on account of tax on December 31) of $343 in respect of each eligible child of the individual is available but the aggregate credit is reduced by 5% of the amount by which the income of the individual less the income of a "supporting person" exceeds $26,330.  5, record 5, English, - child%20tax%20credit

Record number: 5, Textual support number: 1 OBS

Source: Income Tax Act, S. 122.2.  6, record 5, English, - child%20tax%20credit

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Pour les années d'imposition 1978 et suivantes, un crédit d'impôt pour enfants est disponible à l'égard des enfants d'un contribuable qui n'ont pas atteint l'âge de 18 ans pour la fin de l'année. [...] Un crédit d'impôt pour enfants (un montant réputé avoir été payé pour le compte de l'impôt au 31 décembre) de $343 à l'égard de chaque enfant admissible du particulier est disponible mais l'ensemble du crédit est réduit de 5% à l'égard du montant par lequel le revenu du particulier moins le revenu d'une «personne assumant les frais d'entretien» dépasse $26,330.  5, record 5, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20enfants

Record number: 5, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 122.2.  3, record 5, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20enfants

Record 5,  Textual support,  Spanish