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Record 1 2017-09-20

English

Subject field(s)
  • Taxation
CONT

... Paragraph 66.7(10)(j) [of the "Income Tax Act"] is a "look-through rule" which enables a corporate partner to deduct against its proportionate share of the income and proceeds from the partnership resource expenses it incurred with respect to the partnership resource properties.

French

Domaine(s)
  • Fiscalité
CONT

[...] L'alinéa 66.7(10)j) [de la «Loi de l'impôt sur le revenu»] est une «règle de transparence» permettant à une société partenaire de déduire de sa part proportionnelle du revenu et du produit de la société les frais relatifs à des ressources que celle‑ci a engagés à l'égard de ses avoirs miniers.

OBS

règle de transparence : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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