TERMIUM Plus®

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ADVERSE INCOME TAX IMPLICATIONS [1 record]

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

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