TERMIUM Plus®
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TAUX COMPENSATOIRE [2 records]
Record 1 - internal organization data 2025-11-14
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- top-up tax credit
1, record 1, English, top%2Dup%20tax%20credit
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... a temporary, non-refundable top-up tax credit [would benefit] individuals whose non-refundable credits exceed the first tax bracket and who could owe more tax due to the reduction of the first personal tax rate and related credit rate. 2, record 1, English, - top%2Dup%20tax%20credit
Record number: 1, Textual support number: 1 OBS
top-up tax credit: tax credit announced in the 2025 federal budget. 3, record 1, English, - top%2Dup%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt compensatoire
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20compensatoire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Crédit d’impôt compensatoire. Le taux qui s’applique à la plupart des crédits d’impôt non remboursables est fondé sur le taux d’imposition marginal de la première tranche de revenu des particuliers. La réduction d’impôt pour la classe moyenne annoncée en mai 2025 [...] réduirait de 15 % à 14, 5 % pour l'année d’imposition 2025, et à 14 % pour 2026 et les années d’imposition subséquentes le taux d’imposition marginal de la première tranche de revenu des particuliers, et donc le taux qui s’applique à la plupart des crédits d’impôt non remboursables. 2, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20compensatoire
Record number: 1, Textual support number: 1 OBS
crédit d’impôt compensatoire : crédit d’impôt annoncé dans le budget fédéral de 2025. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20compensatoire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- crédito fiscal compensatorio
1, record 1, Spanish, cr%C3%A9dito%20fiscal%20compensatorio
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
crédito fiscal compensatorio: crédito fiscal anunciado en el presupuesto federal de Canadá de 2025. 1, record 1, Spanish, - cr%C3%A9dito%20fiscal%20compensatorio
Record 2 - internal organization data 2000-10-20
Record 2, English
Record 2, Subject field(s)
- Foreign Trade
Record 2, Main entry term, English
- compensation rate
1, record 2, English, compensation%20rate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- rate of compensation 1, record 2, English, rate%20of%20compensation
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The compensation rate generally designates that portion of the basis of compensation subject to a compensatory commitment. It is usually expressed in the form of a percentage. Naturally, the lower the percentage, the less the commercial transaction subject to countertrade will lead to significant costs for the exporter. Three major considerations govern the negotiation of the rate of compensation: the country of the client, the product exported and the current trade position in the client's country. 1, record 2, English, - compensation%20rate
Record 2, French
Record 2, Domaine(s)
- Commerce extérieur
Record 2, Main entry term, French
- taux de compensation
1, record 2, French, taux%20de%20compensation
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taux d'indemnisation 2, record 2, French, taux%20d%27indemnisation
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Il s’agit généralement du rapport entre l'assiette de la compensation et la valeur de l'obligation compensatoire qui s’exprime en fonction d’un pourcentage. Bien entendu, plus le pourcentage est faible, moins la transaction commerciale sujette à compensation entraîne des coûts pour l'exportateur. Par ailleurs, trois considérations majeures conditionnent la négociation du taux de la compensation, notamment le pays du client, le produit exporté et la situation commerciale du pays du client. 1, record 2, French, - taux%20de%20compensation
Record 2, Spanish
Record 2, Textual support, Spanish
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