TERMIUM Plus®

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

BRING INTO INCOME [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-01-26

English

Subject field(s)
  • Taxation
  • Special-Language Phraseology
OBS

bring into income: term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.

CONT

Amount of post 1985 capital reserves being brought into income to be used in the calculation of adjusted taxable income for minimum tax.

French

Domaine(s)
  • Fiscalité
  • Phraséologie des langues de spécialité
OBS

inclure dans le revenu : terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.

CONT

Montant des réserves en capital postérieures à 1985 incluses dans le revenu, qui servira au calcul du revenu imposable modifié aux fins de l'impôt minimum.

Spanish

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