TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CALCUL IMPOT FEDERAL [6 records]
Record 1 - internal organization data 2007-11-01
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax on income
1, record 1, English, tax%20on%20income
correct
Record 1, Abbreviations, English
- TONI 2, record 1, English, TONI
correct
Record 1, Synonyms, English
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, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt calculé sur le revenu
1, record 1, French, imp%C3%B4t%20calcul%C3%A9%20sur%20le%20revenu
correct, see observation, masculine noun
Record 1, Abbreviations, French
- ICSR 1, record 1, French, ICSR
correct
Record 1, Synonyms, French
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, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-07-16
Record 2, English
Record 2, Subject field(s)
- Taxation
- Investment
Record 2, Main entry term, English
- tax abatement
1, record 2, English, tax%20abatement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- abatement 2, record 2, English, abatement
correct
Record 2, Textual support, English
Record number: 2, 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 2, English, - tax%20abatement
Record number: 2, 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 2, English, - tax%20abatement
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Investissements et placements
Record 2, Main entry term, French
- abattement d’impôt
1, record 2, French, abattement%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- abattement fiscal 2, record 2, French, abattement%20fiscal
correct, masculine noun
- abattement 3, record 2, French, abattement
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Réduction, diminution d’impôt. 3, record 2, French, - abattement%20d%26rsquo%3Bimp%C3%B4t
Record number: 2, 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 2, French, - abattement%20d%26rsquo%3Bimp%C3%B4t
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
- Inversiones
Record 2, Main entry term, Spanish
- reducción del tipo impositivo
1, record 2, Spanish, reducci%C3%B3n%20del%20tipo%20impositivo
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- reducción fiscal 2, record 2, Spanish, reducci%C3%B3n%20fiscal
feminine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-07-13
Record 3, English
Record 3, Subject field(s)
- Titles of Forms
- Taxation
Record 3, Main entry term, English
- Calculation of Federal Foreign Tax Credits
1, record 3, English, Calculation%20of%20Federal%20Foreign%20Tax%20Credits
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
- Calculation of Federal Foreign Tax Credit 2, record 3, English, Calculation%20of%20Federal%20Foreign%20Tax%20Credit
former designation, correct, Canada
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Form T2209, Revenue Canada Taxation. 2, record 3, English, - Calculation%20of%20Federal%20Foreign%20Tax%20Credits
Record 3, French
Record 3, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 3, Main entry term, French
- Calcul des crédits fédéraux pour impôt étranger
1, record 3, French, Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- Calcul du dégrèvement fédéral pour impôt étranger 2, record 3, French, Calcul%20du%20d%C3%A9gr%C3%A8vement%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%20%C3%A9tranger
former designation, correct, masculine noun, Canada
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Formule T2209, Revenu Canada Impôt. 2, record 3, French, - Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2000-01-26
Record 4, English
Record 4, Subject field(s)
- Titles of Forms
- Taxation
Record 4, Main entry term, English
- Calculation of Federal Income Tax
1, record 4, English, Calculation%20of%20Federal%20Income%20Tax
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Publication number +T3 SCH 11 of Revenue Canada. 1, record 4, English, - Calculation%20of%20Federal%20Income%20Tax
Record 4, French
Record 4, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 4, Main entry term, French
- Calcul de l'impôt fédéral sur le revenu
1, record 4, French, Calcul%20de%20l%27imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Publication numéro +T3 SCH 11 de Revenu Canada. 1, record 4, French, - Calcul%20de%20l%27imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20revenu
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1994-10-05
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- federal tax calculation 1, record 5, English, federal%20tax%20calculation
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- calcul de l'impôt fédéral
1, record 5, French, calcul%20de%20l%27imp%C3%B4t%20f%C3%A9d%C3%A9ral
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1992-07-30
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
Record 6, Main entry term, English
- Calculation of Federal Foreign Income Tax Credits and Federal Logging Tax Credit
1, record 6, English, Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Form T2S(21), Revenue Canada Taxation. 2, record 6, English, - Calculation%20of%20Federal%20Foreign%20Income%20Tax%20Credits%20and%20Federal%20Logging%20Tax%20Credit
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
Record 6, Main entry term, French
- Calcul des crédits fédéraux pour impôt sur le revenu étranger et du crédit fédéral pour impôt sur les opérations forestières
1, record 6, French, Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20sur%20le%20revenu%20%C3%A9tranger%20et%20du%20cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
correct, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Formule T2S(21), Revenu Canada Impôt. 2, record 6, French, - Calcul%20des%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20pour%20imp%C3%B4t%20sur%20le%20revenu%20%C3%A9tranger%20et%20du%20cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20sur%20les%20op%C3%A9rations%20foresti%C3%A8res
Record 6, Spanish
Record 6, Textual support, Spanish
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