TERMIUM Plus®

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

ICSR [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-11-01

English

Subject field(s)
  • Taxation
DEF

A new method of calculating provincial personal income tax. It basically parallels the federal calculation with taxable income as the starting point.

CONT

At present, provincial personal income taxes in all provinces but Quebec are calculated as a percentage of basic federal tax (i.e. "tax on tax"). For the 2001 and subsequent tax years, the federal government has agreed to allow provinces to levy personal income tax directly on taxable income (i.e. "tax on income"). This will give provinces more policy flexibility.

French

Domaine(s)
  • Fiscalité
DEF

Méthode de calcul de l'impôt provincial des particuliers qui, comme point de départ, fait le parallèle entre le revenu imposable et le calcul fédéral.

CONT

Dans le cadre de l'ICSR, les provinces et les territoires participants pourront fixer leur propre taux et tranche d'imposition, ajouter des suppléments aux crédits d'impôt non remboursables actuels tels que le montant personnel de base ou pour le conjoint, et introduire de nouveaux crédits d'impôt non remboursables.

OBS

Impôt calculé sur le revenu : terme adopté par l'Agence des douanes et du revenu du Canada. «Revenu» signifie «revenu imposable».

Spanish

Save record 1

Record 2 1992-09-17

English

Subject field(s)
  • International Bodies and Committees

French

Domaine(s)
  • Organismes et comités internationaux

Spanish

Save record 2

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