TERMIUM Plus®

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

CONSUMER TAX REFORM [1 record]

Record 1 1997-01-16

English

Subject field(s)
  • Taxation
  • Special-Language Phraseology
CONT

A sales tax reimbursement was implemented in 1991 to compensate low-income households for the additional sales tax burden arising out of Quebec's consumer tax reform. The maximum allowable credit in 1992 is $96 per adult and $28 per child. The credit is reduced by 2% of taxable family income.

French

Domaine(s)
  • Fiscalité
  • Phraséologie des langues de spécialité
CONT

En 1991, le Québec a commencé à offrir un remboursement de la taxe de vente aux ménages à faible revenu pour atténuer l'augmentation du fardeau fiscal résultant de la réforme de la taxe québécoise à la consommation. Le crédit maximal était de 96 $ par adulte et de 28 $ par enfant en 1992. Ce crédit est réduit d'un montant équivalant à 2 p. 100 du revenu familial imposable.

Spanish

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