TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TIPO IMPOSITIVO [6 records]
Record 1 - internal organization data 2023-01-10
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- participation tax rate
1, record 1, English, participation%20tax%20rate
correct
Record 1, Abbreviations, English
- PTR 1, record 1, English, PTR
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The participation tax rate (PTR) is a measure of the monetary attractiveness of working as opposed to not working. 2, record 1, English, - participation%20tax%20rate
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- taux d'imposition à la participation
1, record 1, French, taux%20d%27imposition%20%C3%A0%20la%20participation
correct, masculine noun
Record 1, Abbreviations, French
- TIP 2, record 1, French, TIP
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le taux d'imposition à la participation [...] mesure l'impact du système fiscal sur le gain net à travailler. 2, record 1, French, - taux%20d%27imposition%20%C3%A0%20la%20participation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- tipo impositivo sobre la participación
1, record 1, Spanish, tipo%20impositivo%20sobre%20la%20participaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
El tipo impositivo sobre la participación de las acciones de las entidades argentinas aumenta de 0,25% a 0,50%. 1, record 1, Spanish, - tipo%20impositivo%20sobre%20la%20participaci%C3%B3n
Record 2 - internal organization data 2014-03-31
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- marginal tax rate
1, record 2, English, marginal%20tax%20rate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- marginal rate 2, record 2, English, marginal%20rate
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The taxable rate applied to the last level of the taxpayer's income. 3, record 2, English, - marginal%20tax%20rate
Record number: 2, Textual support number: 1 CONT
In a system of progressive taxation the marginal rate increases. 3, record 2, English, - marginal%20tax%20rate
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- taux d'imposition marginal
1, record 2, French, taux%20d%27imposition%20marginal
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taux marginal d'impôt 2, record 2, French, taux%20marginal%20d%27imp%C3%B4t
correct, masculine noun
- taux marginal d'imposition 3, record 2, French, taux%20marginal%20d%27imposition
correct, masculine noun
- taux marginal 4, record 2, French, taux%20marginal
correct, masculine noun
- taux d’impôt marginal 5, record 2, French, taux%20d%26rsquo%3Bimp%C3%B4t%20marginal
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Taux d'imposition s'appliquant, pour un particulier, à la dernière tranche de son revenu imposable. 6, record 2, French, - taux%20d%27imposition%20marginal
Record number: 2, Textual support number: 1 CONT
On s'attend après 1993-94 à un léger redressement du ratio des recettes au PIB [produit intérieur brut] grâce à la non-indexation et à la progressivité du régime fiscal des particuliers, donnant lieu à des taux marginaux d'imposition plus élevés quand le revenu imposable augmente. 7, record 2, French, - taux%20d%27imposition%20marginal
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- tipo impositivo marginal
1, record 2, Spanish, tipo%20impositivo%20marginal
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- tasa marginal de impuesto 2, record 2, Spanish, tasa%20marginal%20de%20impuesto
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Tipo impositivo que se aplica sobre el último tramo de renta del sujeto pasivo. En la imposición progresiva los tipos marginales son crecientes. 1, record 2, Spanish, - tipo%20impositivo%20marginal
Record number: 2, Textual support number: 1 OBS
tipo impositivo marginal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - tipo%20impositivo%20marginal
Record 3 - internal organization data 2010-11-04
Record 3, English
Record 3, Subject field(s)
- Taxation
- Investment
Record 3, Main entry term, English
- actual tax rate
1, record 3, English, actual%20tax%20rate
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- effective tax rate 2, record 3, English, effective%20tax%20rate
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Because of the differences in figures that companies report in their income tax returns and in their annual reports, the apparent tax rate is not usually the actual tax rate of the company but merely an approximate rate for analytical purposes. Sometimes, companies will state their actual tax rate in their annual report. 3, record 3, English, - actual%20tax%20rate
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Investissements et placements
Record 3, Main entry term, French
- taux d'imposition effectif
1, record 3, French, taux%20d%27imposition%20effectif
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- taux d'imposition réel 2, record 3, French, taux%20d%27imposition%20r%C3%A9el
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Taux égal au quotient obtenu en divisant le total des impôts d'un particulier ou d'une société par le revenu imposable de ce particulier ou le bénéfice imposable de cette société. 3, record 3, French, - taux%20d%27imposition%20effectif
Record number: 3, Textual support number: 1 CONT
En raison des chiffres différents que les compagnies donnent dans leur déclaration d'impôt sur le revenu et dans leur rapport annuel, le taux d'imposition apparent n'est habituellement pas le taux d'imposition réel de la compagnie mais simplement un taux approximatif utilisé à des fins d'analyse financière. Parfois, des compagnies indiquent leur taux d'imposition réel dans leur rapport annuel. 4, record 3, French, - taux%20d%27imposition%20effectif
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
- Inversiones
Record 3, Main entry term, Spanish
- tipo impositivo efectivo
1, record 3, Spanish, tipo%20impositivo%20efectivo
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- tipo efectivo de gravamen 1, record 3, Spanish, tipo%20efectivo%20de%20gravamen
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-11-01
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax rate
1, record 4, English, tax%20rate
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- rate of tax 2, record 4, English, rate%20of%20tax
correct
- rate of taxation 3, record 4, English, rate%20of%20taxation
correct
- taxation rate 4, record 4, English, taxation%20rate
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Proportional rate that is applied to the taxable base to obtain the amount of tax contribution. In a system of progressive taxes the tax rate grows with the taxable base. 5, record 4, English, - tax%20rate
Record number: 4, Textual support number: 1 CONT
Tax rates can be applied in a number of ways, but they are usually expressed either as a percentage or as a fixed amount. If expressed as percentage, tax rates can be progressive, flat or, in rare cases, degressive. Whichever type of tax rate is taken, tax rates are applied on the taxable base which, of course, differs depending on the nature of the tax concerned. 6, record 4, English, - tax%20rate
Record number: 4, Textual support number: 1 PHR
Higher, lower, middle, top, upper tax rate. 7, record 4, English, - tax%20rate
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- taux d'imposition
1, record 4, French, taux%20d%27imposition
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- taux d'impôt 2, record 4, French, taux%20d%27imp%C3%B4t
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Taux fixé par une loi fiscale pour le prélèvement d'un impôt sur les bénéfices des sociétés ou sur le revenu des particuliers. 3, record 4, French, - taux%20d%27imposition
Record number: 4, Textual support number: 1 OBS
Il peut s'agir d'un taux uniforme ou d'un taux appartenant à un barème progressif. Lorsqu'il s'agit d'une taxe plutôt que d'un impôt, on parlera du taux de taxation. 3, record 4, French, - taux%20d%27imposition
Record number: 4, Textual support number: 1 PHR
Taux d'imposition inférieur, intermédiaire, moyen, supérieur. 4, record 4, French, - taux%20d%27imposition
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Sistema tributario
Record 4, Main entry term, Spanish
- tipo impositivo
1, record 4, Spanish, tipo%20impositivo
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- tipo de gravamen 2, record 4, Spanish, tipo%20de%20gravamen
correct, masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Tasa porcentual que se aplica a la base imponible para obtener la cuota tributaria. 3, record 4, Spanish, - tipo%20impositivo
Record number: 4, Textual support number: 1 OBS
tipo impositivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 4, Spanish, - tipo%20impositivo
Record number: 4, Textual support number: 1 PHR
aumentar, disminuir los tipos impositivos. 5, record 4, Spanish, - tipo%20impositivo
Record 5 - internal organization data 2007-07-16
Record 5, English
Record 5, Subject field(s)
- Taxation
- Investment
Record 5, Main entry term, English
- tax abatement
1, record 5, English, tax%20abatement
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- abatement 2, record 5, English, abatement
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A term broadly used for deductions in computing tax, and particularly those who reduce the amount due, such as the deductions commonly given to individual income taxpayers. 3, record 5, English, - tax%20abatement
Record number: 5, Textual support number: 1 CONT
The calculation of the dividend tax credit for residents of Quebec differs from the calculation used in the rest of Canada in the following respects: the net federal tax payable is further reduced by a standard federal tax abatement (equal to 16.5% currently) ... 4, record 5, English, - tax%20abatement
Record 5, French
Record 5, Domaine(s)
- Fiscalité
- Investissements et placements
Record 5, Main entry term, French
- abattement d'impôt
1, record 5, French, abattement%20d%27imp%C3%B4t
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- abattement fiscal 2, record 5, French, abattement%20fiscal
correct, masculine noun
- abattement 3, record 5, French, abattement
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Réduction, diminution d'impôt. 3, record 5, French, - abattement%20d%27imp%C3%B4t
Record number: 5, Textual support number: 1 CONT
Le calcul de dégrèvement fiscal pour les résidents du Québec diffère du calcul utilisé dans le reste du Canada sous les aspects suivants : l'impôt fédéral net à payer est davantage réduit par un abattement fiscal fédéral uniforme (actuellement de 16,5%), l'impôt provincial et le dégrèvement fiscal provincial sont basés sur un pourcentage du montant majoré du dividende [...] 4, record 5, French, - abattement%20d%27imp%C3%B4t
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Sistema tributario
- Inversiones
Record 5, Main entry term, Spanish
- reducción del tipo impositivo
1, record 5, Spanish, reducci%C3%B3n%20del%20tipo%20impositivo
feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- reducción fiscal 2, record 5, Spanish, reducci%C3%B3n%20fiscal
feminine noun
Record 5, Textual support, Spanish
Record 6 - internal organization data 2004-11-24
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- fixed tax rate
1, record 6, English, fixed%20tax%20rate
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- taux fixe de l'impôt
1, record 6, French, taux%20fixe%20de%20l%27imp%C3%B4t
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Sistema tributario
Record 6, Main entry term, Spanish
- tipo impositivo fijo
1, record 6, Spanish, tipo%20impositivo%20fijo
masculine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
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