TERMIUM Plus®

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inclusion rate [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-02-19

English

Subject field(s)
  • Taxation
DEF

The portion of a capital gain that is subject to income tax.

CONT

The rate used to determine the taxable part of a capital gain and the allowable part of a capital loss is called an inclusion rate.

French

Domaine(s)
  • Fiscalité
DEF

Fraction du gain en capital qui est assujettie à l'impôt sur le revenu.

CONT

Le taux d'inclusion est le taux utilisé pour calculer la partie imposable du gain en capital et la partie déductible de la perte en capital.

Spanish

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