TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DIVIDA TRIBUTARIA [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-07-16

English

Subject field(s)
  • Taxation
DEF

Quantity that is obtained from subtracting tax deductible items and allowances from tax liabilities. It is the figure that the taxpayer owes to the Treasury or internal revenue service, including retained tax payments on account.

OBS

Source: Income Tax Act, S. 248(2). Term (field) also found in the federal T1 tax return and in the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999.

OBS

tax payable: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • tax debt

French

Domaine(s)
  • Fiscalité
DEF

Somme obtenue en déduisant de l'impôt les dégrèvements fiscaux et les déductions permises. Il s'agit du montant que le contribuable doit au Trésor.

OBS

impôt à payer, impôt exigible, impôt dû : Source - Loi de l'impôt sur le revenu, art. 248(2).

Key term(s)
  • impôt payable
  • montant de l'impôt à payer

Spanish

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

Cantidad que se obtiene de deducir de la cuota tributaria las desgravaciones fiscales y deducciones de la cuota. Es la cifra que el sujeto pasivo debe a la Hacienda Pública, incluyendo los impuestos retenidos pagados a cuenta.

OBS

deuda tributaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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