TERMIUM Plus®
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INCENTIVO FISCAL [3 records]
Record 1 - internal organization data 2026-01-26
Record 1, English
Record 1, Subject field(s)
- Taxation
- Sciences - General
Record 1, Main entry term, English
- scientific research and experimental development tax incentive
1, record 1, English, scientific%20research%20and%20experimental%20development%20tax%20incentive
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- SR&ED tax incentive 2, record 1, English, SR%26ED%20tax%20incentive
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
There are three kinds of tax incentives: income deductions, investment tax credits, and refunds. The federal government offers SR&ED tax incentives for three types of research: [1] Basic research: work to advance scientific knowledge without a specific practical application in view. [2] Applied research: work to advance scientific knowledge with a specific practical application in view. [3] Experimental development: work to achieve technological advancement to create new or improved materials, devices, products, or processes. 2, record 1, English, - scientific%20research%20and%20experimental%20development%20tax%20incentive
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Sciences - Généralités
Record 1, Main entry term, French
- encouragement fiscal pour la recherche scientifique et le développement expérimental
1, record 1, French, encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- encouragement fiscal pour la RS&DE;encouragement fiscal de la RS&DE 2, record 1, French, encouragement%20fiscal%20pour%20la%20RS%26DE%3Bencouragement%20fiscal%20de%20la%20RS%26DE
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les encouragements fiscaux sont sous trois formes : une déduction sur le revenu, un crédit d'impôt à l'investissement et un remboursement. Le gouvernement fédéral offre des encouragements fiscaux de la RS&DE pour trois types de recherche : [1] La recherche pure – les travaux entrepris pour l'avancement de la science sans aucune application pratique en vue; [2] La recherche appliquée – les travaux entrepris pour l'avancement de la science avec application pratique en vue; [3] Le développement expérimental – les travaux sont menés dans le but de réaliser un avancement technologique, pour pouvoir créer des matériaux, des appareils, des produits ou des processus nouveaux ou améliorés. 3, record 1, French, - encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Ciencias - Generalidades
Record 1, Main entry term, Spanish
- incentivo fiscal a la investigación científica y al desarrollo experimental
1, record 1, Spanish, incentivo%20fiscal%20a%20la%20investigaci%C3%B3n%20cient%C3%ADfica%20y%20al%20desarrollo%20experimental
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-09-02
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax incentive
1, record 2, English, tax%20incentive
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- fiscal incentive 2, record 2, English, fiscal%20incentive
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Canada Revenue Agency also administer tax incentives, such as the Scientific Research and Experimental Development (SR&ED) tax credit, film tax credits and other targeted credits, as well as deductions that generate refunds or otherwise reduce the amount of tax that would be owed. 3, record 2, English, - tax%20incentive
Record number: 2, Textual support number: 1 OBS
tax incentive: term used in the context of the Strategic and Operating Review of the federal government of Canada. 4, record 2, English, - tax%20incentive
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- incitation fiscale
1, record 2, French, incitation%20fiscale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- encouragement fiscal 2, record 2, French, encouragement%20fiscal
correct, masculine noun
- stimulant fiscal 3, record 2, French, stimulant%20fiscal
correct, masculine noun, Belgium, Canada
- incitatif fiscal 4, record 2, French, incitatif%20fiscal
correct, masculine noun
- carotte fiscale 5, record 2, French, carotte%20fiscale
correct, feminine noun, familiar
- incitant fiscal 5, record 2, French, incitant%20fiscal
correct, masculine noun, Belgium, familiar
- incitation financière 6, record 2, French, incitation%20financi%C3%A8re
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Mesure adoptée par les pouvoirs publics pour encourager les particuliers ou les entreprises à orienter leurs dépenses, leurs investissements ou leurs productions dans une direction donnée. 5, record 2, French, - incitation%20fiscale
Record number: 2, Textual support number: 1 CONT
L'Agence du Revenu Canada administre également des encouragements fiscaux, comme le crédit d'impôt pour la recherche scientifique et le développement expérimental (RS&DE), le crédit d'impôt pour production cinématographique ainsi que d'autres crédits ciblés, de même que des déductions qui donnent lieu à des remboursements ou à une réduction du montant d'impôt qui serait par ailleurs payable. 5, record 2, French, - incitation%20fiscale
Record number: 2, Textual support number: 1 OBS
incitatif fiscal : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 7, record 2, French, - incitation%20fiscale
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- incentivo fiscal
1, record 2, Spanish, incentivo%20fiscal
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- estímulo fiscal 2, record 2, Spanish, est%C3%ADmulo%20fiscal
correct, masculine noun
- aliciente fiscal 3, record 2, Spanish, aliciente%20fiscal
correct, masculine noun
- beneficio fiscal 4, record 2, Spanish, beneficio%20fiscal
masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Apoyos gubernamentales que se destinan a promover el desarrollo de actividades y regiones específicas, a través de mecanismos tales como disminución de tasas impositivas, exención de impuestos determinados, aumento temporal de tasas de depreciación de activos, etc. 5, record 2, Spanish, - incentivo%20fiscal
Record number: 2, Textual support number: 1 OBS
beneficio fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 2, Spanish, - incentivo%20fiscal
Record 2, Key term(s)
- incentivo tributario
Record 3 - internal organization data 2004-10-29
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- investment tax incentive 1, record 3, English, investment%20tax%20incentive
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- encouragement fiscal à l'investissement
1, record 3, French, encouragement%20fiscal%20%C3%A0%20l%27investissement
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : Les instruments économiques et la protection de l'environnement. 1, record 3, French, - encouragement%20fiscal%20%C3%A0%20l%27investissement
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- incentivo fiscal a la inversión
1, record 3, Spanish, incentivo%20fiscal%20a%20la%20inversi%C3%B3n
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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