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gross-up

French translation: Majoration

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Gross-up
French translation:Majoration
Entered by: Imane Ricard
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21:11 Mar 2, 2004
English to French translations [PRO]
Finance (general)
English term or phrase: gross-up
Merci!
Imane Ricard
majoration
Explanation:
www.granddictionnaire.com

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Note added at 2004-03-02 21:23:44 (GMT)
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to gross-up - majorer

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Note added at 2004-03-02 21:46:14 (GMT)
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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

Selected response from:

Antonina Zaitseva
Ireland
Local time: 21:48
Grading comment
Merci
4 KudoZ points were awarded for this answer

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Summary of answers provided
5calculer le brutMeri Buettner
4majoration
Antonina Zaitseva


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
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



Antonina Zaitseva
Ireland
Local time: 21:48
Specializes in field
Native speaker of: Native in BulgarianBulgarian, Native in RussianRussian
PRO pts in category: 4
Grading comment
Merci
Login to enter a peer comment (or grade)

54 mins   confidence: Answerer confidence 5/5
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

Meri Buettner
France
Local time: 22:48
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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