TERMIUM Plus®

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IMPUESTO PERMANENCIA [1 record]

Record 1 2011-10-06

English

Subject field(s)
  • Taxation
  • Government Accounting
DEF

Under the provisions of the Income Tax Act, a tax levied on income earned in Canada by non-residents. This tax is derived from tax withheld from dividends, interest, rents, royalties, alimony, and income from estates and trusts paid to non-residents.

Key term(s)
  • non resident tax
  • non resident income tax

French

Domaine(s)
  • Fiscalité
  • Comptabilité publique
DEF

Impôt prélevé sur le revenu gagné au Canada par les non-résidents en vertu de la Loi de l'impôt sur le revenu. Il prend la forme de retenues d'impôt sur les dividendes, intérêts, loyers, redevances et pensions alimentaires, et sur les revenus de non-résidents au titre de successions et de fiducies.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad pública
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