TERMIUM Plus®
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IMPOSICION DOBLE [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- double taxation
1, record 1, English, double%20taxation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- duplicate taxation 2, record 1, English, duplicate%20taxation
correct
- tax duplication 3, record 1, English, tax%20duplication
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Result of assessing the same taxable item in various classes or for two taxes within the same class. 4, record 1, English, - double%20taxation
Record number: 1, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - double%20taxation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- double imposition
1, record 1, French, double%20imposition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Effet de certaines dispositions des lois fiscales qui font que les mêmes sommes sont assujetties deux fois à l'impôt. Ainsi, les bénéfices d'une société donnent lieu à des impôts d'abord pour cette dernière, puis pour le particulier au moment de leur distribution sous forme de dividendes; la loi prévoit toutefois certains mécanismes, comme le crédit d'impôt pour dividendes, qui ont pour effet de minimiser la double imposition. 2, record 1, French, - double%20imposition
Record number: 1, Textual support number: 1 OBS
double imposition : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - double%20imposition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- doble imposición
1, record 1, Spanish, doble%20imposici%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- doble tributación 2, record 1, Spanish, doble%20tributaci%C3%B3n
correct, feminine noun
- doble gravamen 3, record 1, Spanish, doble%20gravamen
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Situación en la que la misma base gravable es sujeta a impuestos más de una vez. Los acuerdos sobre doble gravamen entre dos países se realizan para evitar, por ejemplo, que los ingresos de los extranjeros sean gravables tanto en el país donde están viviendo como en su país de origen. 3, record 1, Spanish, - doble%20imposici%C3%B3n
Record number: 1, Textual support number: 1 OBS
doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - doble%20imposici%C3%B3n
Record 1, Key term(s)
- imposición doble
Record 2 - internal organization data 2017-01-03
Record 2, English
Record 2, Subject field(s)
- Taxation
- International Public Law
Record 2, Main entry term, English
- tax treaty
1, record 2, English, tax%20treaty
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- double taxation agreement 2, record 2, English, double%20taxation%20agreement
correct
- double-taxation treaty 3, record 2, English, double%2Dtaxation%20treaty
correct
- tax convention 4, record 2, English, tax%20convention
correct
- tax agreement 5, record 2, English, tax%20agreement
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A bilateral treaty between Canada and another country to make sure that the citizens of both get fair and equal treatment on the income they earn in each other's countries, and to avoid double taxation of the same income. 6, record 2, English, - tax%20treaty
Record number: 2, Textual support number: 1 OBS
tax treaty: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 7, record 2, English, - tax%20treaty
Record number: 2, Textual support number: 2 OBS
double taxation agreement: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 8, record 2, English, - tax%20treaty
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Droit international public
Record 2, Main entry term, French
- convention fiscale
1, record 2, French, convention%20fiscale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- convention de double imposition 2, record 2, French, convention%20de%20double%20imposition
correct, feminine noun
- convention préventive de double imposition 3, record 2, French, convention%20pr%C3%A9ventive%20de%20double%20imposition
correct, feminine noun
- accord concernant la double imposition 4, record 2, French, accord%20concernant%20la%20double%20imposition
masculine noun
- convention relative à la double imposition 4, record 2, French, convention%20relative%20%C3%A0%20la%20double%20imposition
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Convention signée par un pays avec un autre pays dans le but d'éviter la double imposition. 3, record 2, French, - convention%20fiscale
Record number: 2, Textual support number: 1 CONT
Les conventions fiscales internationales sont des accords conclus entre deux ou plusieurs États, entraînant, de facto, la limitation volontaire de la souveraineté fiscale de chacun des contractants en vue d'éliminer ou de diminuer les phénomènes de double imposition [...] 5, record 2, French, - convention%20fiscale
Record number: 2, Textual support number: 1 OBS
convention de double imposition : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 6, record 2, French, - convention%20fiscale
Record number: 2, Textual support number: 2 OBS
convention de double imposition; accord concernant la double imposition; convention relative à la double imposition : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 7, record 2, French, - convention%20fiscale
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
- Derecho internacional público
Record 2, Main entry term, Spanish
- convenio de doble imposición
1, record 2, Spanish, convenio%20de%20doble%20imposici%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- convenio fiscal 2, record 2, Spanish, convenio%20fiscal
masculine noun
- acuerdo fiscal 2, record 2, Spanish, acuerdo%20fiscal
masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Acuerdo firmado por dos o más países entre sí para evitar distorsiones originadas por la doble imposición. 3, record 2, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record number: 2, Textual support number: 1 OBS
Ese tipo de acuerdo sirve para disminuir o eliminar las retenciones de impuestos en los pagos por dividendos, etc., que van de un país al otro. 4, record 2, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record number: 2, Textual support number: 2 OBS
convenio de doble imposición: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - convenio%20de%20doble%20imposici%C3%B3n
Record 3 - internal organization data 2005-07-27
Record 3, English
Record 3, Subject field(s)
- Titles of Conventions, Treaties and Agreements (Documents)
- Taxation
Record 3, Main entry term, English
- Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties
1, record 3, English, Multilateral%20Convention%20for%20the%20Avoidance%20of%20Double%20Taxation%20of%20Copyright%20Royalties
correct, international
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Madrid, 13 December 1979. 1, record 3, English, - Multilateral%20Convention%20for%20the%20Avoidance%20of%20Double%20Taxation%20of%20Copyright%20Royalties
Record 3, French
Record 3, Domaine(s)
- Titres de conventions, de traités et d'accords (Documents)
- Fiscalité
Record 3, Main entry term, French
- Convention multilatérale tendant à éviter la double imposition des redevances de droits d'auteur
1, record 3, French, Convention%20multilat%C3%A9rale%20tendant%20%C3%A0%20%C3%A9viter%20la%20double%20imposition%20des%20redevances%20de%20droits%20d%27auteur
correct, feminine noun, international
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Títulos de convenciones, tratados y acuerdos (Documentos)
- Sistema tributario
Record 3, Main entry term, Spanish
- Convención multilateral tendiente a evitar la doble imposición de las regalías por derechos de autor
1, record 3, Spanish, Convenci%C3%B3n%20multilateral%20tendiente%20a%20evitar%20la%20doble%20imposici%C3%B3n%20de%20las%20regal%C3%ADas%20por%20derechos%20de%20autor
correct, feminine noun, international
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2000-01-12
Record 4, English
Record 4, Subject field(s)
- Titles of International Laws and Regulations
- Statutes and Regulations (Air Transport)
Record 4, Main entry term, English
- agreement on the avoidance of double taxation relating to air transport services
1, record 4, English, agreement%20on%20the%20avoidance%20of%20double%20taxation%20relating%20to%20air%20transport%20services
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An agreement not to tax the corporate earnings of airlines of the other party, and in some cases, the incomes of the airline employees of the other party. 1, record 4, English, - agreement%20on%20the%20avoidance%20of%20double%20taxation%20relating%20to%20air%20transport%20services
Record 4, French
Record 4, Domaine(s)
- Titres de lois et de règlements internationaux
- Réglementation et législation (Transp. aérien)
Record 4, Main entry term, French
- accord visant à éviter la double imposition dans le domaine des services de transport aérien
1, record 4, French, accord%20visant%20%C3%A0%20%C3%A9viter%20la%20double%20imposition%20dans%20le%20domaine%20des%20services%20de%20transport%20a%C3%A9rien
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Títulos de leyes y reglamentos internacionales
- Reglamentación y legislación (Transporte aéreo)
Record 4, Main entry term, Spanish
- acuerdo destinado a evitar la doble imposición a los servicios de transporte aéreo
1, record 4, Spanish, acuerdo%20destinado%20a%20evitar%20la%20doble%20imposici%C3%B3n%20a%20los%20servicios%20de%20transporte%20a%C3%A9reo
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
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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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