TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The corporate surtax, currently levied at a rate of 3 per cent of the basic federal corporate income tax, will be increased to 4 per cent effective immediately.  2, record 1, English, - corporate%20surtax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le taux de la surtaxe des sociétés, qui représente à l'heure actuelle trois pour cent l'impôt fédéral de base sur le revenu des sociétés, sera porté à quatre pour cent. Cette mesure prend effet immédiatement.  2, record 1, French, - surtaxe%20des%20soci%C3%A9t%C3%A9s

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - tax%20on%20income

Record number: 2, 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 2, English, - tax%20on%20income

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 2, 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 2, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record number: 2, 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 2, French, - imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An agreement that enables different governments to have access to a tax field through a single administration and collection agency.  2, record 3, English, - tax%20collection%20agreement

Record number: 3, Textual support number: 1 CONT

The federal government collects personal income taxes on behalf of all provinces (except Quebec) under a tax collection agreement.  2, record 3, English, - tax%20collection%20agreement

Record number: 3, Textual support number: 2 CONT

One of the conditions of the tax collection agreement is that the provincial legislation will be in a form similar to the federal legislation and the tax expressed as a percentage of the federal tax.  3, record 3, English, - tax%20collection%20agreement

Record number: 3, Textual support number: 3 CONT

By the mid 1990s, however, provincess had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block-a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.  4, record 3, English, - tax%20collection%20agreement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Entente permettant à différentes administrations publiques d’avoir accès à un champ d’imposition par l’entremise d’un organisme unique d’administration et de perception.  3, record 3, French, - accord%20de%20perception%20fiscale

Record number: 3, Textual support number: 1 CONT

Le gouvernement fédéral perçoit, aux termes d’une entente de perception fiscale, l’impôt sur le revenu des particuliers pour le compte de toutes les provinces (sauf le Québec).  3, record 3, French, - accord%20de%20perception%20fiscale

Record number: 3, Textual support number: 2 CONT

L’une des clauses de l’accord de recouvrement des impôts stipule que la législation provinciale sera formulée d’une manière analogue à celle de la législation fédérale et que l’impôt provincial sera déclaré comme représentant un pourcentage déterminé de l’impôt fédéral.  2, record 3, French, - accord%20de%20perception%20fiscale

Record number: 3, Textual support number: 3 CONT

Toutefois au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d’adapter leur impôts et taxes à leur situation sociale ou économique.  4, record 3, French, - accord%20de%20perception%20fiscale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 OBS

Acuerdo que las provincias y los territorios canadienses celebran con el gobierno federal de Canadá.  1, record 3, Spanish, - acuerdo%20de%20recaudaci%C3%B3n%20de%20impuestos

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

By the mid 1990s, however, provinces had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block -- a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.  1, record 4, English, - federal%20non%2Drefundable%20credit%20block

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Toutefois, au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d’adapter leurs impôts et taxes à leur situation sociale ou économique.  1, record 4, French, - bloc%20de%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20non%20remboursables

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Proposal based on information contained in the Taxation Glossary.  1, record 5, English, - basic%20tax%20rate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le taux d’impôt de base pour les corporations est de 46%.  1, record 5, French, - taux%20d%27imp%C3%B4t%20de%20base

Record 5,  Textual support,  Spanish