TERMIUM Plus®

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TOP PERSONAL TAX RATE [1 record]

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Record 1 1995-05-18

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

Investment income (other than deductible dividends) earned by a corporation is currently subject to the standard corporate tax rate, reflecting an assumption that this rate is approximately equal to the top personal tax rate.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

À l'heure actuelle, le revenu de placement (sauf les dividendes imposables) gagné par une société est assujetti au taux habituel de l'impôt des sociétés puisque l'on suppose que ce taux est approximativement égal au taux maximum d'imposition du revenu des particuliers.

Spanish

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