TERMIUM Plus®

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FOURCHETTE IMPOSITION [1 record]

Record 1 2016-09-27

English

Subject field(s)
  • Taxation
DEF

The range or slice of taxable income subject to a particular rate of income tax in a graduated taxation system.

French

Domaine(s)
  • Fiscalité
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.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Porción de la base imponible que permite calcular la cuota impositiva de un contribuyente.

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