TERMIUM Plus®

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

RENTAL INCOME [2 records]

Record 1 2008-09-13

English

Subject field(s)
  • Titles of Documents and Works
  • Taxation
OBS

Canada Revenue Agency's publication T4036(E).

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Fiscalité
OBS

Publication T4036(F) de l'Agence du revenu du Canada.

Spanish

Save record 1

Record 2 2007-09-24

English

Subject field(s)
  • Taxation
CONT

Rental income can be either income from property or income from business. Income from rental operations is usually income from property.

OBS

Gross or net. On a T1 return. Term extracted from the Taxation Operations Manual 40 (10) 0-H of Revenue Canada, 2-1999.

French

Domaine(s)
  • Fiscalité
CONT

Un revenu de location peut provenir d'un bien ou d'une entreprise. Les revenus provenant d'activités de location sont habituellement des revenus tirés de biens.

OBS

Revenu de location, revenu locatif : termes habituellement utilisés au pluriel. Revenus de location, bruts ou nets : termes tirés de la déclaration T1 au niveau fédéral et du Manuel des Opérations de l'impôt (MOI-40 (10) 0-H).

Key term(s)
  • revenus de location, revenus locatifs

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 2

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