TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ATTRIBUTION RULE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-17

English

Subject field(s)
  • Taxation
CONT

Attribution rules for income ... Income from property transferred from one spouse to another is deemed to be the income of the transferor and not of the transferee.

Key term(s)
  • attribution rule

French

Domaine(s)
  • Fiscalité
DEF

Dispositions des lois fiscales qui font que le revenu ou la plus-value qu'une personne (enfant, conjoint) tire d'un bien qui lui a été donné prêté par une autre personne (père, mère, conjoint) est attribué à cette dernière aux fins de l'impôt, de façon à éviter que le revenu ou la plus-value soit imposé entre les mains d'une personne soumise à un taux d'imposition inférieur.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: