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FRACTION IMPOT [9 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- notch provision
1, record 1, English, notch%20provision
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- medical notch provision 2, record 1, English, medical%20notch%20provision
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The medical notch provision enables a taxpayer to claim the medical expenses for a dependent for whom the taxpayer would have claimed a personal amount if that dependant's income had not been too high. 2, record 1, English, - notch%20provision
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- disposition de rajustement
1, record 1, French, disposition%20de%20rajustement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- disposition d’ajustement relative aux frais médicaux 2, record 1, French, disposition%20d%26rsquo%3Bajustement%20relative%20aux%20frais%20m%C3%A9dicaux
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Disposition de la loi fiscale canadienne qui permet à un contribuable de se prévaloir du crédit pour frais médicaux à l’égard des frais qu’il a payés pour une personne à sa charge dont le revenu est trop élevé pour qu’il puisse demander le crédit. 3, record 1, French, - disposition%20de%20rajustement
Record number: 1, Textual support number: 1 OBS
Le contribuable ajoute à son impôt une fraction définie du revenu de la personne à charge puis déduit le crédit pour frais médicaux. 3, record 1, French, - disposition%20de%20rajustement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- unused Alberta stock savings plan tax credit
1, record 2, English, unused%20Alberta%20stock%20savings%20plan%20tax%20credit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 2, English, - unused%20Alberta%20stock%20savings%20plan%20tax%20credit
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- fraction inutilisée du crédit d’impôt de l'Alberta pour épargne-actions
1, record 2, French, fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4t%20de%20l%27Alberta%20pour%20%C3%A9pargne%2Dactions
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d’impôt T1 au niveau fédéral. 2, record 2, French, - fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4t%20de%20l%27Alberta%20pour%20%C3%A9pargne%2Dactions
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2016-09-27
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- income tax bracket
1, record 3, English, income%20tax%20bracket
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- tax bracket 2, record 3, English, tax%20bracket
correct
- tax band 3, record 3, English, tax%20band
correct, Europe
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The range or slice of taxable income subject to a particular rate of income tax in a graduated taxation system. 4, record 3, English, - income%20tax%20bracket
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- tranche d’imposition
1, record 3, French, tranche%20d%26rsquo%3Bimposition
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- fourchette d’imposition 2, record 3, French, fourchette%20d%26rsquo%3Bimposition
correct, feminine noun
- palier d’imposition 3, record 3, French, palier%20d%26rsquo%3Bimposition
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Fraction de revenu imposable comprise entre une limite inférieure et une limite supérieure définies par la loi et à laquelle s’applique un taux d’imposition pour le calcul de l'impôt sur le revenu. 4, record 3, French, - tranche%20d%26rsquo%3Bimposition
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- categoría fiscal
1, record 3, Spanish, categor%C3%ADa%20fiscal
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- tramo de ingresos 2, record 3, Spanish, tramo%20de%20ingresos
correct, masculine noun
- tramo de renta 3, record 3, Spanish, tramo%20de%20renta
correct, masculine noun
- tramo fiscal 4, record 3, Spanish, tramo%20fiscal
correct, masculine noun
- tramo del impuesto 5, record 3, Spanish, tramo%20del%20impuesto
masculine noun
- escalón impositivo 5, record 3, Spanish, escal%C3%B3n%20impositivo
masculine noun
- grupo de renta 5, record 3, Spanish, grupo%20de%20renta
masculine noun
- grupo de ingreso 5, record 3, Spanish, grupo%20de%20ingreso
masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Porción de la base imponible que permite calcular la cuota impositiva de un contribuyente. 6, record 3, Spanish, - categor%C3%ADa%20fiscal
Record 4 - internal organization data 2007-12-06
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax exemption cut off 1, record 4, English, tax%20exemption%20cut%20off
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, Key term(s)
- tax exemption cut-off
- tax exemption cutoff
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- abattement à la base
1, record 4, French, abattement%20%C3%A0%20la%20base
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Fraction de la matière imposable exemptée de l'impôt. Dans le calcul de l'impôt sur le revenu, le système de l'abattement à la base consiste soit à soustraire de l'impôt une certaine fraction du revenu, fixée à une somme égale pour tous, ou variable suivant les charges de famille. Gd Larousse Encycl., 1970, vol. 1, NP 1, record 4, French, - abattement%20%C3%A0%20la%20base
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Sistema tributario
Record 4, Main entry term, Spanish
- mínimo exento
1, record 4, Spanish, m%C3%ADnimo%20exento
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible. 2, record 4, Spanish, - m%C3%ADnimo%20exento
Record 5 - internal organization data 2007-02-19
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- inclusion rate
1, record 5, English, inclusion%20rate
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- capital gains inclusion rate 2, record 5, English, capital%20gains%20inclusion%20rate
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The portion of a capital gain that is subject to income tax. 3, record 5, English, - inclusion%20rate
Record number: 5, Textual support number: 1 CONT
The rate used to determine the taxable part of a capital gain and the allowable part of a capital loss is called an inclusion rate. 4, record 5, English, - inclusion%20rate
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- taux d’inclusion
1, record 5, French, taux%20d%26rsquo%3Binclusion
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- taux d’inclusion des gains en capital 2, record 5, French, taux%20d%26rsquo%3Binclusion%20des%20gains%20en%20capital
correct, masculine noun
- taux d’incorporation des gains en capital 3, record 5, French, taux%20d%26rsquo%3Bincorporation%20des%20gains%20en%20capital
masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Fraction du gain en capital qui est assujettie à l'impôt sur le revenu. 4, record 5, French, - taux%20d%26rsquo%3Binclusion
Record number: 5, Textual support number: 1 CONT
Le taux d’inclusion est le taux utilisé pour calculer la partie imposable du gain en capital et la partie déductible de la perte en capital. 5, record 5, French, - taux%20d%26rsquo%3Binclusion
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1994-10-20
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- unused foreign tax credit
1, record 6, English, unused%20foreign%20tax%20credit
correct
Record 6, Abbreviations, English
- UFTC 2, record 6, English, UFTC
correct
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Source: Income Tax Act, S. 126(2). 3, record 6, English, - unused%20foreign%20tax%20credit
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- fraction inutilisée du crédit pour impôt étranger
1, record 6, French, fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
correct, feminine noun
Record 6, Abbreviations, French
- FICIÉ 2, record 6, French, FICI%C3%89
correct
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source : Loi de l’impôt sur le revenu, article 126(2). 3, record 6, French, - fraction%20inutilis%C3%A9e%20du%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1976-06-19
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- part of tax 1, record 7, English, part%20of%20tax
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- fraction de l'impôt
1, record 7, French, fraction%20de%20l%27imp%C3%B4t
feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1976-06-19
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- provincial capital gains refund 1, record 8, English, provincial%20capital%20gains%20refund
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
(Formules T3 (1973) et T67AC (1973) 1, record 8, English, - provincial%20capital%20gains%20refund
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- remboursement provincial au titre des gains en capital
1, record 8, French, remboursement%20provincial%20au%20titre%20des%20gains%20en%20capital
masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Il s’agit du remboursement, par une province, d’une fraction de l'impôt acquitté à l'égard des gains en capital 1, record 8, French, - remboursement%20provincial%20au%20titre%20des%20gains%20en%20capital
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1976-06-19
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- portion of tax 1, record 9, English, portion%20of%20tax
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- fraction d'impôt
1, record 9, French, fraction%20d%27imp%C3%B4t
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
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