TERMIUM Plus®

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beneficial receipt [1 record]

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Alphabetical list of terms

Record 1 1989-06-05

English

Subject field(s)
  • Taxation
  • Taxation Law
CONT

The principle of the "beneficial receipt" is a part of the concept of income as developed by the courts. It is the principle by which revenue is attributed to the person who is beneficially entitled to it because he earned it.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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