TERMIUM Plus®

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

INCOME TAX FOLIO [1 record]

Record 1 2014-10-07

English

Subject field(s)
  • Types of Documentation (Library Science)
  • Taxation
CONT

The Canada Revenue Agency (CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters.

OBS

Income tax folios are available in electronic format only.

French

Domaine(s)
  • Documentation (Bibliothéconomie)
  • Fiscalité
CONT

L’Agence du revenu du Canada (ARC) publie des folios de l’impôt sur le revenu afin de donner des interprétations et des positions techniques à l’égard de dispositions précises contenues dans la législation fiscale. En raison de leur caractère technique, les folios sont surtout utilisés par des experts en fiscalité et autres personnes qui s’intéressent aux questions fiscales.

OBS

Les folios de l’impôt sur le revenu sont disponibles en version électronique seulement.

Spanish

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