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The Government of Canada’s terminology and linguistic data bank.
DISCRETIONARY DEDUCTION [1 record]
Record 1 - internal organization data 1996-03-26
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- discretionary deduction
1, record 1, English, discretionary%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Income Calculation for Transitional Reserve. That, for the purpose of calculating a reserve under any measure giving effect to paragraph (7) the income from a business for the fiscal period ending December 31, 1995 be computed as if the maximum amount were deducted under the Act in respect of any other reserve, resource expenditure or any other discretionary deduction. [Office of the Superintendent of Financial Institutions}. 2, record 1, English, - discretionary%20deduction
Record number: 1, Textual support number: 1 OBS
Term's source: Income Tax Act, S. 110.6(3). 3, record 1, English, - discretionary%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction discrétionnaire
1, record 1, French, d%C3%A9duction%20discr%C3%A9tionnaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Calcul du revenu aux fins de la provision transitoire. Pour calculer une provision instaurée par une mesure d'application du paragraphe (7), le revenu provenant d'une entreprise pour l'exercice se terminant le 31 décembre 1995 sera déterminé comme si le montant maximal était déduit en application de la Loi au titre de toute autre provision, de toute dépense relative à des ressources ou de toute autre déduction discrétionnaire. [Bureau du surintendant des institutions financières]. 2, record 1, French, - d%C3%A9duction%20discr%C3%A9tionnaire
Record number: 1, Textual support number: 1 OBS
Source du terme : Loi de l'impôt sur le revenu, art. 110.6(3). 3, record 1, French, - d%C3%A9duction%20discr%C3%A9tionnaire
Record 1, Spanish
Record 1, Textual support, Spanish
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