TERMIUM Plus®

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revenu imposable au taux complet des sociétés [1 record]

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Record 1 2017-02-10

English

Subject field(s)
  • Taxation
CONT

... measures will be introduced for taxation years that begin on or after May 2, 2006 to clarify that full-rate taxable income does not include any taxable income of a corporation that is not subject to tax at the general corporate income tax rate applicable under section 123 of the Income Tax Act.

French

Domaine(s)
  • Fiscalité
CONT

[...] des mesures seront mises en œuvre pour les années d'imposition débutant à compter du 2 mai 2006 afin de préciser que le revenu imposable au taux complet n'inclut pas le revenu imposable d'une société qui n'est pas assujetti au taux général d'imposition du revenu des sociétés prévu à l'article 123 de la Loi de l'impôt sur le revenu.

Spanish

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