TERMIUM Plus®

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

conséquences fiscales négatives [2 records]

Record 1 2008-01-30

English

Subject field(s)
  • Taxation Law
  • Social Law
  • Occupational Law
CONT

The Commission had argued, in its submissions at the conclusion of the hearing on the substantive issues, that "Nancy Green is entitled to a 'gross up' to take into account any adverse income tax consequences arising from her receipt of lump sum compensation ...

OBS

negative income tax consequences; adverse income tax consequences: terms usually used in plural in this context.

Key term(s)
  • adverse income tax implications

French

Domaine(s)
  • Droit fiscal
  • Droit social
  • Droit professionnel
CONT

La Commission avait soutenu que Nancy Green avait droit à une «indemnité majorée» afin de tenir compte des conséquences fiscales négatives qu'entraîne le fait de recevoir une somme forfaitaire [...]

OBS

conséquences fiscales négatives : terme habituellement utilisé au pluriel dans ce contexte.

Spanish

Save record 1

Record 2 1994-01-13

English

Subject field(s)
  • Taxation
  • Phraseology
CONT

Extending the enhanced SR&ED benefits will reduce the negative tax consequences of exceeding the $200,000 small business limit by a small amount.

French

Domaine(s)
  • Fiscalité
  • Phraséologie
CONT

L'extension des mesures d'aide améliorées à la RS&DE diminuera les conséquences fiscales négatives subies par les entreprises dont le revenu imposable dépasse légèrement le seuil de $200,000.

Spanish

Save record 2

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