TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART FISCAL [3 records]
Record 1 - internal organization data 2003-06-10
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- fiscal drag
1, record 1, English, fiscal%20drag
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The more than proportionate increase in income tax corresponding to an increase in income. 2, record 1, English, - fiscal%20drag
Record number: 1, Textual support number: 1 CONT
When income of a taxpayer increases by 10 per cent in two years, income tax may increase by 15 per cent under the progressive income tax system. The difference of 5 per cent is fiscal drag. Fiscal drag may be divided into "inflationary fiscal drag" which corresponds to a change in income due to inflation, and "real fiscal drag" which corresponds to a change in real income. 2, record 1, English, - fiscal%20drag
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- freinage fiscal
1, record 1, French, freinage%20fiscal
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Accroissement de l’impôt sur le revenu plus que proportionnel à la hausse du revenu. 2, record 1, French, - freinage%20fiscal
Record number: 1, Textual support number: 1 CONT
Lorsque le revenu d’un contribuable augmente de 10 % en deux ans, la progressivité du système d’imposition peut faire augmenter de 15 % son impôt. Cet écart de 5 % représente le «freinage fiscal». Celui-ci peut être ventilé entre le «freinage fiscal lié à l'inflation», qui correspond à une modification imputable à l'inflation, et le «freinage réel» qui correspond à une modification du revenu réel. 2, record 1, French, - freinage%20fiscal
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- freno fiscal
1, record 1, Spanish, freno%20fiscal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- arrastre fiscal 2, record 1, Spanish, arrastre%20fiscal
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Efecto de freno al crecimiento de la demanda y la producción que resulta de incrementos en las tasas efectivas de impuestos cuando hay inflación. 3, record 1, Spanish, - freno%20fiscal
Record 2 - internal organization data 1998-08-28
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- reversal of a timing difference
1, record 2, English, reversal%20of%20a%20timing%20difference
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- timing difference reversal 1, record 2, English, timing%20difference%20reversal
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- résorption d’écart temporaire
1, record 2, French, r%C3%A9sorption%20d%26rsquo%3B%C3%A9cart%20temporaire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- résorption de différence temporaire 1, record 2, French, r%C3%A9sorption%20de%20diff%C3%A9rence%20temporaire
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Annulation partielle ou totale d’un écart temporaire au cours d’un exercice donné, constaté par suite d’un excédent du résultat fiscal sur le résultat comptable ou vice-versa. 1, record 2, French, - r%C3%A9sorption%20d%26rsquo%3B%C3%A9cart%20temporaire
Record number: 2, Textual support number: 1 OBS
L'effet fiscal de la résorption d’écart donne lieu à une reprise des impôts reportés passifs ou à une réduction des impôts reportés actifs constatés lorsque l'écart temporaire avait pris naissance. 1, record 2, French, - r%C3%A9sorption%20d%26rsquo%3B%C3%A9cart%20temporaire
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1985-05-10
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- tax-gap
1, record 3, English, tax%2Dgap
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- écart fiscal
1, record 3, French, %C3%A9cart%20fiscal
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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