TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CALCUL IMPOT FEDERAL REVENU [3 records]

Record 1 2007-11-01

English

Subject field(s)
  • Taxation
DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.

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.

French

Domaine(s)
  • Fiscalité
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.

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.

OBS

Impôt calculé sur le revenu : terme adopté par l’Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».

Spanish

Save record 1

Record 2 2000-01-26

English

Subject field(s)
  • Titles of Forms
  • Taxation
OBS

Publication number +T3 SCH 11 of Revenue Canada.

French

Domaine(s)
  • Titres de formulaires administratifs
  • Fiscalité
OBS

Publication numéro +T3 SCH 11 de Revenu Canada.

Spanish

Save record 2

Record 3 1992-07-30

English

Subject field(s)
  • Titles of Forms
OBS

Form T2S(21), Revenue Canada Taxation.

French

Domaine(s)
  • Titres de formulaires administratifs

Spanish

Save record 3

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