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QUARTERLY INSTALLMENT SYSTEM [1 record]

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Record 1 1994-01-17

English

Subject field(s)
  • Taxation
CONT

In order to simplify the quarterly instalment system and improve its targeting, it is proposed that the basis for determining who is required to make quarterly income tax instalments be changed from the proportion of income not subject to withholding to the amount of tax not withheld at source.

Key term(s)
  • quarterly income tax instalment system
  • quarterly income tax installment system

French

Domaine(s)
  • Fiscalité
CONT

Afin de simplifier le système d'acomptes provisionnels trimestriels et de mieux le cibler, on propose que l'assujettissement aux acomptes provisionnels trimestriels d'impôt sur le revenu soit déterminé en fonction, non pas de la proportion des revenus qui ne fait pas l'objet de retenues, mais du montant d'impôt non retenu à la source.

Key term(s)
  • système d'acomptes provisionnels trimestriels d'impôt sur le revenu

Spanish

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