TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

tax regime [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-19

English

Subject field(s)
  • Taxation
DEF

Set of rules used to determine and collect tax on specific types of revenue or taxable income.

CONT

Under the new tax regime for distributions from SIFTs [specified investment flow-throughs] announced on October 31, 2006, the tax treatment of SIFTs will be more like that of corporations, and their investors will be taxed more like shareholders.

French

Domaine(s)
  • Fiscalité
DEF

Ensemble des règles de détermination et de déclaration applicables à certains éléments du revenu ou du bénéfice imposable à certains contribuables.

OBS

Ainsi, on parlera, par exemple, du régime d'imposition des gains en capital ou plus-values, ou encore du régime d'imposition des petites entreprises.

Spanish

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