TERMIUM Plus®

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

BUSINESS LIMIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-12-06

English

Subject field(s)
  • Taxation
CONT

In order to provide additional tax relief to small businesses, Budget 2006 proposes that the annual amount of active business income eligible for the reduced tax rate - generally referred to as the "small business limit" - be increased as of January 1, 2007 to $ 400,000.

OBS

See Income Tax Act, S. 125(2).

OBS

The term "total business limit" is no longer used in the Act.

French

Domaine(s)
  • Fiscalité
DEF

Limite annuelle, aux fins du calcul de la déduction accordée aux petites entreprises, du revenu imposable d'une entreprise exploitée activement.

OBS

Voir la Loi de l'impôt sur le revenu, art. 125(2). Le terme «plafond global des affaires» n'est plus utilisé dans la Loi.

Spanish

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