TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.  3, record 1, English, - tax%20on%20income

Record number: 1, Textual support number: 1 CONT

At present, provincial personal income taxes in all provinces but Quebec are calculated as a percentage of basic federal tax (i.e. "tax on tax"). For the 2001 and subsequent tax years, the federal government has agreed to allow provinces to levy personal income tax directly on taxable income (i.e. "tax on income"). This will give provinces more policy flexibility.  4, record 1, English, - tax%20on%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Méthode de calcul de l’impôt provincial des particuliers qui, comme point de départ, fait le parallèle entre le revenu imposable et le calcul fédéral.  2, record 1, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 1, Textual support number: 1 CONT

Dans le cadre de l'ICSR, les provinces et les territoires participants pourront fixer leur propre taux et tranche d’imposition, ajouter des suppléments aux crédits d’impôt non remboursables actuels tels que le montant personnel de base ou pour le conjoint, et introduire de nouveaux crédits d’impôt non remboursables.  2, record 1, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 1, Textual support number: 1 OBS

Impôt calculé sur le revenu : terme adopté par l’Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».  3, record 1, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Characteristic whereby the growth of one variable causes the more than proportionate growth of another. In fiscal terms it is the principle of taxation that foresees an increase in tax rates as the taxable base increases.  2, record 2, English, - progressivity

Record number: 2, Textual support number: 1 PHR

greater progressivity of benefits  3, record 2, English, - progressivity

Record number: 2, Textual support number: 2 PHR

progressivity of the tax systems.  4, record 2, English, - progressivity

Record number: 2, Textual support number: 1 OBS

progressivity: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 2, English, - progressivity

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Principe d’imposition qui prévoit la croissance des taux d’imposition à mesure que croît la base d’imposition.  1, record 2, French, - progressivit%C3%A9

Record number: 2, Textual support number: 1 PHR

progressivité du régime fiscal.  2, record 2, French, - progressivit%C3%A9

Record number: 2, Textual support number: 1 OBS

progressivité : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l’autorisation de LID Editorial Empresarial.  3, record 2, French, - progressivit%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Característica por la que el crecimiento de una variable causa el crecimiento, más que proporcional, de otra. En el ámbito fiscal, principio de imposición que prevé un crecimiento de los tipos impositivos al crecer las bases imponibles.  2, record 2, Spanish, - progresividad

Record number: 2, Textual support number: 1 CONT

... la progresividad es la única fórmula conveniente para que se cumpla el principio de equidad vertical.  3, record 2, Spanish, - progresividad

Record number: 2, Textual support number: 1 OBS

progresividad: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 2, Spanish, - progresividad