TERMIUM Plus®

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ADDITIONAL REFUNDABLE TAX [1 record]

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Record 1 1995-05-18

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
  • Phraseology
CONT

This additional refundable tax addresses the same issue of tax deferral within a corporation as the increase in the refundable tax under Part IV of the Income Tax Act on portfolio dividends received by private corporations proposed in the 1994 federal budget.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
  • Phraséologie
CONT

Cet impôt remboursable supplémentaire vise le même problème de report d'impôt au sein d'une société que l'augmentation de l'impôt remboursable de la partie IV de la Loi de l'impôt sur le revenu sur les dividendes de portefeuille reçus par les sociétés privées proposée dans le budget fédéral de 1994.

Spanish

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