TERMIUM Plus®

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

LARGE CORPORATION TAX [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-13

English

Subject field(s)
  • Taxation
DEF

A tax levied on the amount by which a corporation's taxable capital employed in Canada exceeds $10 million. Members of a related group of corporations must share the $10-million threshold.

CONT

Companies can reduce their LCT liability to the extent of the Canadian portion of their corporate surtax.

French

Domaine(s)
  • Fiscalité
DEF

Impôt applicable à l'excédent sur 10 millions de dollars du capital imposable utilisé au Canada par une entreprise. Les membres d'un groupe de sociétés liées partagent le seuil de 10 millions de dollars.

CONT

Les sociétés peuvent réduire du montant d'IGS [impôt des grandes sociétés] exigible la partie de la surtaxe des sociétés qui a trait à leurs activités au Canada.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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