TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DIVIDEND TAX CREDIT [1 record]
Record 1 - internal organization data 2015-12-16
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- dividend tax credit
1, record 1, English, dividend%20tax%20credit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A tax incentive to encourage Canadians to invest in Canadian corporations. 2, record 1, English, - dividend%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Shareholders, in their tax returns, add together their dividends from Canadian corporations, gross this income up by 50 per cent, calculate the federal tax, then deduct a federal tax credit equal to 75 per cent of the gross-up. This results in a lower tax rate on dividend income for Canadian taxpayers who invest in Canadian shares. 2, record 1, English, - dividend%20tax%20credit
Record number: 1, Textual support number: 2 OBS
Holders of French equity securities may benefit of a dividend tax credit called "avoir fiscal". 3, record 1, English, - dividend%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt pour dividendes
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
correct, masculine noun, Belgium, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- avoir fiscal 2, record 1, French, avoir%20fiscal
correct, masculine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dégrèvement accordé aux particuliers qui ont reçu, au cours de l'année d'imposition, des dividendes de sociétés imposables. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
Record number: 1, Textual support number: 1 OBS
Ce dégrèvement a pour but d'atténuer la charge fiscale résultant de l'application successive, aux bénéfices distribués, de l'impôt sur le bénéfice de la société distributrice et de l'impôt dû par le bénéficiaire du dividende. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes
Record 1, Spanish
Record 1, Textual support, Spanish
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