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GROUP REPORTING SYSTEM [1 record]

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Record 1 1986-04-07

English

Subject field(s)
  • Taxation
CONT

The Canadian corporate income tax system taxes each corporation as a separate entity. This means that some corporations in a commonly-owned corporate group may be paying taxes while others may have available tax losses, unused deductions or tax credits. Many countries including the United States and the United Kingdom have mechanisms to allow such unutilized tax items to be used to reduce taxes that would otherwise be payable elsewhere in a group. Mechanisms of this type are referred to in the discussion paper as group reporting systems.

French

Domaine(s)
  • Fiscalité

Spanish

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