TERMIUM Plus®

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IMPUESTO SOBRE BENEFICIOS [5 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 1

Record 2 2009-01-08

English

Subject field(s)
  • Taxation
DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.

OBS

Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act. ... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development.

French

Domaine(s)
  • Fiscalité
DEF

Impôt qui frappe les bénéfices des sociétés de capitaux.

OBS

Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux.

OBS

L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ...

Save record 2

Record 3 2005-01-17

English

Subject field(s)
  • Taxation
DEF

A tax levied on unexpectedly large profits.

French

Domaine(s)
  • Fiscalité
Key term(s)
  • impôt sur gains exceptionnels

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 3

Record 4 2003-06-18

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
CONT

La taxe sur les bénéfices exceptionnels que le parti conservateur avait inscrite dans son programme [...] suppression de la taxe sur les profits exceptionnels.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 4

Record 5 1999-10-08

English

Subject field(s)
  • Taxation
DEF

Any of various taxes on the profits of business, aside from the income tax, on the profit taken as income by the proprietor or stockholders of a business.

OBS

Expression(s) used on the federal income tax return T1 forms.

Key term(s)
  • tax on profits

French

Domaine(s)
  • Fiscalité
OBS

impôt sur les bénéfices : expression tirée des déclarations d'impôt T1 au niveau fédéral.

Key term(s)
  • impôt sur le bénéfice

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 5

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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