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CAPITAL TAX FINANCIAL INSTITUTIONS [1 record]

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Record 1 2007-08-24

English

Subject field(s)
  • Taxation
CONT

The federal government taxes the capital of all large corporations (large corporations tax) and of large financial institutions (financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year.

French

Domaine(s)
  • Fiscalité
CONT

Toutes les provinces lèvent un impôt sur le capital des institutions financières, et sept d'entre elles lèvent un impôt sur le capital des autres sociétés. Les provinces comptent davantage sur l'impôt sur le capital des sociétés que le gouvernement fédéral.

Spanish

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