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The patente (or contribution des patentes) is a form of direct tax historically levied on individuals or entities engaged in economic, commercial, industrial, or professional activities. It is calculated as a fixed amount or as a percentage of the taxpayer's revenue, depending on the jurisdiction and the type of business activity.
Contribution (law), an agreement between defendants in a suit to apportion liability Contributions, a vital goal of fundraising Contribution margin , the selling price per unit minus the variable cost per unit
Contribution margin analysis is a measure of operating leverage; it measures how growth in sales translates to growth in profits. The contribution margin is computed by using a contribution income statement, a management accounting version of the income statement that has been reformatted to group together a business's fixed and variable costs.
A tax-free savings account (TFSA, French: Compte d'épargne libre d'impôt, CELI) is an account available in Canada that provides tax benefits for saving. Investment income, including capital gains and dividends, earned in a TFSA is not taxed in most cases, even when withdrawn.
Contributions and deductions are two different things. Contributions are usually deducted from taxable income in the same tax year but may be deferred by the annuitant to future years. Because Canada has a progressive tax system, taxes are reduced at the individual's highest marginal rate.
The traditional contributions are sickness-maternity-insurance-disability-death, old age, widowhood, and accidents at work. In 2004, the new solidarity contribution for autonomy (CSA) has been implemented. It is paid by private and public employers for health insurance. Social contributions represent a major part of social welfare (66% in 2007).
The contribution a donor makes to their donor-advised fund is 100% irrevocable and destined for a final 501(c)(3) organization. [1] Donor-advised funds provide a flexible way for donors to pass money through to charities—an alternative to direct giving or creating a private foundation. Donors enjoy administrative convenience (the sponsoring ...
For earnings above this ceiling, the contribution rate for old-age insurance is lower, at 2.42%, with employers paying 2.02% and employees paying 0.40. [9] In addition, there is a 0.3% employee-only contribution to the Solidarity Autonomy Fund (CSA), which supports autonomy for older people.