TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL IMPOSABLE [8 records]
Record 1 - internal organization data 2016-01-26
Record 1, English
Record 1, Subject field(s)
- Taxation
- Agriculture - General
- Commercial Fishing
Record 1, Main entry term, English
- QFFP taxable capital gain
1, record 1, English, QFFP%20taxable%20capital%20gain
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- qualified farm or fishing property taxable capital gain 2, record 1, English, qualified%20farm%20or%20fishing%20property%20taxable%20capital%20gain
correct
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Agriculture - Généralités
- Pêche commerciale
Record 1, Main entry term, French
- gain en capital imposable(BAPA)
1, record 1, French, gain%20en%20capital%20imposable%28BAPA%29
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- gain en capital imposable(biens agricoles ou de pêche admissibles) 2, record 1, French, gain%20en%20capital%20imposable%28biens%20agricoles%20ou%20de%20p%C3%AAche%20admissibles%29
correct, masculine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-07-16
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- taxable capital gain
1, record 2, English, taxable%20capital%20gain
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The portion of capital gain that has to be reported as income on [the] return. 2, record 2, English, - taxable%20capital%20gain
Record number: 2, Textual support number: 1 CONT
Capital gains tax thereon is - 40% of taxable capital gain ... 3, record 2, English, - taxable%20capital%20gain
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, subsection 38. 4, record 2, English, - taxable%20capital%20gain
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- gain en capital imposable
1, record 2, French, gain%20en%20capital%20imposable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Partie du gain en capital qui doit être incluse comme revenu dans [la] déclaration. 2, record 2, French, - gain%20en%20capital%20imposable
Record number: 2, Textual support number: 1 CONT
Impôt sur le gain en capital : 40 % du gain en capital imposable [...] 3, record 2, French, - gain%20en%20capital%20imposable
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 38. 4, record 2, French, - gain%20en%20capital%20imposable
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-06-26
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- taxable capital employed in Canada 1, record 3, English, taxable%20capital%20employed%20in%20Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- capital imposable utilisé au Canada
1, record 3, French, capital%20imposable%20utilis%C3%A9%20au%20Canada
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : par. 181.2(1) de la Loi de l'impôt sur le revenu (projet de loi C-28). 1, record 3, French, - capital%20imposable%20utilis%C3%A9%20au%20Canada
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1988-03-03
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- taxable capital
1, record 4, English, taxable%20capital
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Source: Income Tax Act, S. 190.1(2). 2, record 4, English, - taxable%20capital
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- capital imposable
1, record 4, French, capital%20imposable
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 190.1(2). 2, record 4, French, - capital%20imposable
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1988-03-01
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- net eligible taxable capital gain
1, record 5, English, net%20eligible%20taxable%20capital%20gain
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 5, English, - net%20eligible%20taxable%20capital%20gain
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- gain en capital imposable admissible net
1, record 5, French, gain%20en%20capital%20imposable%20admissible%20net
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 5, French, - gain%20en%20capital%20imposable%20admissible%20net
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1987-10-29
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- indexed security investment plan taxable capital gain
1, record 6, English, indexed%20security%20investment%20plan%20taxable%20capital%20gain
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 6, English, - indexed%20security%20investment%20plan%20taxable%20capital%20gain
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- gain en capital imposable d’un régime de placements en titres indexés
1, record 6, French, gain%20en%20capital%20imposable%20d%26rsquo%3Bun%20r%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 6, French, - gain%20en%20capital%20imposable%20d%26rsquo%3Bun%20r%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1987-10-08
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- eligible taxable capital gain
1, record 7, English, eligible%20taxable%20capital%20gain
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Source: Income Tax Act, S. 108(1)(d.2). 2, record 7, English, - eligible%20taxable%20capital%20gain
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- gain en capital imposable admissible
1, record 7, French, gain%20en%20capital%20imposable%20admissible
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 108(1)(d.2). 2, record 7, French, - gain%20en%20capital%20imposable%20admissible
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1987-09-17
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- cumulative net taxable capital gain
1, record 8, English, cumulative%20net%20taxable%20capital%20gain
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Source: Income Tax Act, S. 110.6(1). 2, record 8, English, - cumulative%20net%20taxable%20capital%20gain
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- gain en capital imposable net cumulatif
1, record 8, French, gain%20en%20capital%20imposable%20net%20cumulatif
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 110.6(1). 2, record 8, French, - gain%20en%20capital%20imposable%20net%20cumulatif
Record 8, Spanish
Record 8, Textual support, Spanish
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