TERMIUM Plus®

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

LIMIT TAX PREFERENCES [1 record]

Record 1 1986-01-09

English

Subject field(s)
  • Taxation
CONT

A minimum tax can take many forms ... In the ... limit on tax preferences (LTP) approach, the minimum tax is integrated into the regular tax system and serves to limit the amount of tax preferences a taxpayer can claim.

French

Domaine(s)
  • Fiscalité
DEF

[Formule d'imposition dans laquelle un] impôt minimum serait intégré au régime fiscal normal et viserait à limiter les avantages fiscaux utilisables par le contribuable.

Spanish

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