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IMPOSICION DIRECTA [2 records]
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
Record 2 - internal organization data 2003-06-12
Record 2, English
Record 2, Subject field(s)
- The Legislature (Constitutional Law)
Record 2, Main entry term, English
- direct taxation
1, record 2, English, direct%20taxation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
In each Province the Legislature may exclusively make Laws in relation to Matters coming within the Classes of Subjects next hereinafter enumerated, that is to say,- ... Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes. 2, record 2, English, - direct%20taxation
Record 2, French
Record 2, Domaine(s)
- Pouvoir législatif (Droit constitutionnel)
Record 2, Main entry term, French
- impôt direct
1, record 2, French, imp%C3%B4t%20direct
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taxation directe 2, record 2, French, taxation%20directe
see observation, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
La législature de chaque province a compétence exclusive pour légiférer en toute matière comprise dans les domaines suivants : [...] les impôts directs, dans les limites de la province, pour la perception de recettes à des fins provinciales. 3, record 2, French, - imp%C3%B4t%20direct
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Poder legislativo (Derecho constitucional)
Record 2, Main entry term, Spanish
- imposición directa
1, record 2, Spanish, imposici%C3%B3n%20directa
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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