TERMIUM Plus®

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BLOCK AVERAGING [1 record]

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Record 1 2015-03-16

English

Subject field(s)
  • Taxation
CONT

... block averaging for farmers and fishermen and the foreign tax credit could preserve the non-taxability of certain filers.

French

Domaine(s)
  • Fiscalité
CONT

Afin d'éviter qu'ils ne soient pénalisés dans les années de revenu exceptionnellement élevé, on a autorisé les agriculteurs d'utiliser l'étalement en bloc sur une période de cinq ans.

Spanish

Save record 1

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