TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEDUCTION FISCALE [1 record]
Record 1 - internal organization data 2007-05-15
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- tax deduction
1, record 1, English, tax%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- deduction 2, record 1, English, deduction
correct
- income tax deduction 3, record 1, English, income%20tax%20deduction
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A deduction permitted under the Income Tax Act from a person's or a corporation's income in calculating tax liability. All the deductions permitted an individual, for example, are subtracted from his or her gross income. The resulting figure is taxable income, and it is on this amount that federal and provincial income taxes are levied. 4, record 1, English, - tax%20deduction
Record number: 1, Textual support number: 1 OBS
[Deductions] include social insurance contributions, pension contributions, employment expenses, charitable donations, medical expenses and a number of miscellaneous expenses. 2, record 1, English, - tax%20deduction
Record number: 1, Textual support number: 2 OBS
A tax credit differs from a tax deduction; a tax deduction is made from taxable income and brings greater benefits to taxpayers in high tax brackets whereas a tax credit is deducted from the amount of tax a person owes and is therefore worth the same to each taxpayer, regardless of income. 4, record 1, English, - tax%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- déduction fiscale
1, record 1, French, d%C3%A9duction%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- déduction 2, record 1, French, d%C3%A9duction
correct, feminine noun
- déduction d'impôt 3, record 1, French, d%C3%A9duction%20d%27imp%C3%B4t
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant que la législation fiscale permet au contribuable de déduire de son assiette d'imposition. 4, record 1, French, - d%C3%A9duction%20fiscale
Record number: 1, Textual support number: 1 CONT
Les déductions [...] interviennent avant l'application de l'impôt à la matière imposable : elles consistent à diminuer la base d'imposition. 2, record 1, French, - d%C3%A9duction%20fiscale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 1, Main entry term, Spanish
- deducción de la cuota
1, record 1, Spanish, deducci%C3%B3n%20de%20la%20cuota
correct, feminine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- deducción fiscal 2, record 1, Spanish, deducci%C3%B3n%20fiscal
correct, feminine noun
- deducción impositiva 3, record 1, Spanish, deducci%C3%B3n%20impositiva
feminine noun
- deducción tributaria 4, record 1, Spanish, deducci%C3%B3n%20tributaria
feminine noun
- deducción de impuestos 4, record 1, Spanish, deducci%C3%B3n%20de%20impuestos
feminine noun
- deducción 5, record 1, Spanish, deducci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Monto que se deduce o disminuye del impuesto bruto para obtener el impuesto neto a pagar. 5, record 1, Spanish, - deducci%C3%B3n%20de%20la%20cuota
Record number: 1, Textual support number: 1 OBS
Las deducciones son otorgadas mediante ley y tienen un valor determinado, muchas veces son porcentajes de valores y no montos fijos. 5, record 1, Spanish, - deducci%C3%B3n%20de%20la%20cuota
Record number: 1, Textual support number: 2 OBS
deducción fiscal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - deducci%C3%B3n%20de%20la%20cuota
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