TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SPTC [2 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- share-purchase tax credit
1, record 1, English, share%2Dpurchase%20tax%20credit
correct
Record 1, Abbreviations, English
- SPTC 2, record 1, English, SPTC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the [Special Recovery Share-Purchase Tax Credit], corporations will be allowed to issue shares which will entitle the first purchaser to a tax credit of up to 25 per cent of the issue price paid. Share-purchase tax credits claimed by share purchasers will reduce the amount of the investment tax credit available to the corporation to reduce its tax. 3, record 1, English, - share%2Dpurchase%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 127.2. 4, record 1, English, - share%2Dpurchase%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt à l'achat d'actions
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions
correct, masculine noun
Record 1, Abbreviations, French
- CIAA 2, record 1, French, CIAA
correct, masculine noun
Record 1, Synonyms, French
- crédit à l'achat d'actions 3, record 1, French, cr%C3%A9dit%20%C3%A0%20l%27achat%20d%27actions
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 127.2. 4, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-03-10
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- Supplementary Personal Tax Credit 1, record 2, English, Supplementary%20Personal%20Tax%20Credit
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- crédit d'impôt personnel supplémentaire
1, record 2, French, cr%C3%A9dit%20d%27imp%C3%B4t%20personnel%20suppl%C3%A9mentaire
masculine noun
Record 2, Abbreviations, French
- CIPS 1, record 2, French, CIPS
masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source(s) : Points saillants législatifs (budget fédéral de 1998). 1, record 2, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20personnel%20suppl%C3%A9mentaire
Record 2, Spanish
Record 2, Textual support, Spanish
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