GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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21:11 Mar 2, 2004 |
English to French translations [PRO] Finance (general) | |||||
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| Selected response from: Antonina Zaitseva Ireland Local time: 06:15 | ||||
Grading comment
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Summary of answers provided | ||||
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5 | calculer le brut |
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4 | majoration |
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majoration Explanation: www.granddictionnaire.com -------------------------------------------------- Note added at 2004-03-02 21:23:44 (GMT) -------------------------------------------------- to gross-up - majorer -------------------------------------------------- Note added at 2004-03-02 21:46:14 (GMT) -------------------------------------------------- Grossed-Up Dividend: Dividends paid by a Canadian corporation to an individual are increased by one-third in calculating income for tax purposes. Individuals are then allowed a 20% dividend tax credit on the grossed-up dividend against total taxes payable. If you receive a cash dividend of $750, it will be grossed up to $1000, and you will receive a $200 reduction in your federal tax and $50 to $80 in provincial tax payable. Fiscal Agents Financial Glossary http://www.fiscalagents.com/newsletter/gloss/Glossary/d.shtm... MAJORATION: Accroissement procentuel du dividende servi par une société à un particulier en vue de déterminer le montant que le particulier devra inclure dans son revenu imposable. Note(s) : Le chiffre obtenu à la suite de cet accroissement porte le nom de « dividende majoré ». En France, cette majoration est égale au montant de l\'avoir fiscal. www.granddictionnaire.com |
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calculer le brut Explanation: Comme il n'y a pas de context de donné...voici une autre possibilité dans le domaine des Finances / Fiscalité DEF – Calculer, en partant du montant net et du taux ou de la marge, le montant brut initial. On l'utilise pour les impôts ou le commerce. Il sert également à calculer le prix de vente qui permet d'obtenir un certain pourcentage de bénéfice sur ce prix. OBS – calculer le brut : terme et définition extraits du CAPITAL Business Dictionary Termium pour le verbe : gross up |
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