TERMIUM Plus®

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

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Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Accounting
  • Taxation
CONT

The [Corporations Tax Act of Ontario] requires a corporation to add back to its income for tax purposes a portion of certain payment (such as management fees, rent and royalties) made to non-arm's length persons who are not resident of Canada.

French

Domaine(s)
  • Comptabilité
  • Fiscalité
DEF

Action de rajouter au résultat déterminé un élément qui en avait été soustrait au motif, par exemple, qu'il n'est pas déductible fiscalement.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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