TERMIUM Plus®

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INTERET PAIEMENTS TROP [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1999-10-11

English

Subject field(s)
  • Taxation
CONT

Refund interest is defined in draft subsection 5203(4) of the Regulations as interest arising from the overpayment of income and mining taxes, Crown royalties and similar amounts.

French

Domaine(s)
  • Fiscalité
CONT

Le paragraphe 5203(4) [du Règlement de l'impôt sur le revenu] précise en quoi consistent les intérêts sur le paiement en trop. Il s'agit des intérêts découlant du paiement en trop d'impôts sur le revenu, d'impôts miniers, de redevances à la Couronne et de montants semblables.

Spanish

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