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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A deduction from paid-up capital which is granted to minimize double-taxation that might result when the eligible investments are included in the paid-up capital of the issuing corporations.  2, record 1, English, - allowance%20for%20investment

Record number: 1, Textual support number: 1 CONT

The investment allowance is an adjustment for each investment that a financial institution (the "parent") has in the capital stock or long-term debt of another financial institution (the "subsidiary"). It ensures the parent and subsidiary are not both taxed on the same capital.  3, record 1, English, - allowance%20for%20investment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Déduction du capital versé destinée à minimiser la double imposition pouvant survenir lorsque les placements admissibles sont inclus dans le capital versé des corporations émettrices.  3, record 1, French, - d%C3%A9duction%20pour%20placement

Record number: 1, Textual support number: 1 CONT

Un impôt spécial, communément appelé (impôt de succursale), à l'égard de certaines corporations (généralement non canadiennes) exploitant une entreprise au Canada [...], qui s'ajoute à l'impôt ordinaire, vise les revenus après impôt de provenance canadienne d'une corporation, après la déduction d'une allocation pour investissement dans des biens au Canada.  4, record 1, French, - d%C3%A9duction%20pour%20placement

Record 1,  Textual support,  Spanish