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MAJORATION IMPOT [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- surtax
1, record 1, English, surtax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax surcharge 2, record 1, English, tax%20surcharge
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 PHR
Eliminate the surtax. 3, record 1, English, - surtax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- surtaxe
1, record 1, French, surtaxe
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- majoration d'impôt 2, record 1, French, majoration%20d%27imp%C3%B4t
feminine noun
- majoration fiscale 2, record 1, French, majoration%20fiscale
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source de surtaxe et majoration d'impôt : Glossaire fiscal du ministère des Finances (France). 3, record 1, French, - surtaxe
Record number: 1, Textual support number: 1 PHR
Éliminer la surtaxe. 4, record 1, French, - surtaxe
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- sobretasa
1, record 1, Spanish, sobretasa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- sobreimpuesto 2, record 1, Spanish, sobreimpuesto
masculine noun
- recargo tributario 3, record 1, Spanish, recargo%20tributario
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
[...] impuesto que incidía con tarifa progresiva sobre los niveles más altos de renta [...] 4, record 1, Spanish, - sobretasa
Record 2 - internal organization data 2012-04-18
Record 2, English
Record 2, Subject field(s)
- Remuneration (Personnel Management)
- Taxation
Record 2, Main entry term, English
- tax gross-up
1, record 2, English, tax%20gross%2Dup
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- gross-up 1, record 2, English, gross%2Dup
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A tax gross-up or simply, gross-up, is compensation paid to an employee, in addition to his salary, to cover the tax liability for perquisites, or "perks." Perquisites may include the use of a corporate car or aircraft, relocation expenses, leases, memberships, and insurance. 2, record 2, English, - tax%20gross%2Dup
Record 2, Key term(s)
- tax gross up
- gross up
Record 2, French
Record 2, Domaine(s)
- Rémunération (Gestion du personnel)
- Fiscalité
Record 2, Main entry term, French
- majoration aux fins de l'impôt
1, record 2, French, majoration%20aux%20fins%20de%20l%27imp%C3%B4t
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- majoration pour impôts 2, record 2, French, majoration%20pour%20imp%C3%B4ts
feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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