TERMIUM Plus^®

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,  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,  Textual support,  Spanish