TERMIUM Plus®

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TAXPAYERS CASH FLOW [1 record]

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Record 1 1994-01-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Phraseology
CONT

Exceeding the small business limit can adversely affect the taxpayer's cash flow since all refundability of investment tax credits is forfeited for the following year.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Phraséologie
CONT

Le fait d'enregistrer un revenu imposable supérieur au plafond des petites entreprises peut nuire à la trésorerie du contribuable, puisque les crédits d'impôt à l'investissement deviennent entièrement non remboursables l'année suivante.

Spanish

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