TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination: -withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration; -provisional (advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury; -self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due; -additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return; -payment of tax after a notice of assessment.  3, fiche 1, Anglais, - tax%20collection

Record number: 1, Textual support number: 1 OBS

Related term: levying (of duties).  5, fiche 1, Anglais, - tax%20collection

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, fiche 1, Français, - recouvrement%20de%20l%27imp%C3%B4t

Fiche 1,  Justifications,  Espagnol

Record number: 1, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, fiche 1, Espagnol, - recaudaci%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, fiche 1, Espagnol, - recaudaci%C3%B3n%20fiscal

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 DEF

An agreement that enables different governments to have access to a tax field through a single administration and collection agency.  2, fiche 2, Anglais, - tax%20collection%20agreement

Record number: 2, Textual support number: 1 CONT

The federal government collects personal income taxes on behalf of all provinces (except Quebec) under a tax collection agreement.  2, fiche 2, Anglais, - tax%20collection%20agreement

Record number: 2, Textual support number: 2 CONT

One of the conditions of the tax collection agreement is that the provincial legislation will be in a form similar to the federal legislation and the tax expressed as a percentage of the federal tax.  3, fiche 2, Anglais, - tax%20collection%20agreement

Record number: 2, Textual support number: 3 CONT

By the mid 1990s, however, provincess had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block-a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.  4, fiche 2, Anglais, - tax%20collection%20agreement

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Entente permettant à différentes administrations publiques d'avoir accès à un champ d'imposition par l'entremise d'un organisme unique d'administration et de perception.  3, fiche 2, Français, - accord%20de%20perception%20fiscale

Record number: 2, Textual support number: 1 CONT

Le gouvernement fédéral perçoit, aux termes d'une entente de perception fiscale, l'impôt sur le revenu des particuliers pour le compte de toutes les provinces (sauf le Québec).  3, fiche 2, Français, - accord%20de%20perception%20fiscale

Record number: 2, Textual support number: 2 CONT

L'une des clauses de l'accord de recouvrement des impôts stipule que la législation provinciale sera formulée d'une manière analogue à celle de la législation fédérale et que l'impôt provincial sera déclaré comme représentant un pourcentage déterminé de l'impôt fédéral.  2, fiche 2, Français, - accord%20de%20perception%20fiscale

Record number: 2, Textual support number: 3 CONT

Toutefois au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d'adapter leur impôts et taxes à leur situation sociale ou économique.  4, fiche 2, Français, - accord%20de%20perception%20fiscale

Fiche 2,  Justifications,  Espagnol

Record number: 2, Textual support number: 1 OBS

Acuerdo que las provincias y los territorios canadienses celebran con el gobierno federal de Canadá.  1, fiche 2, Espagnol, - acuerdo%20de%20recaudaci%C3%B3n%20de%20impuestos

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol