TERMIUM Plus®

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

Indexed Security Investment Plan [2 records]

Record 1 1989-10-30

English

Subject field(s)
  • Investment
  • Taxation
DEF

... an investment plan that for tax purposes allows capital gains on certain investments to be fully adjusted for inflation. In an inflationary environment the measurement of capital gains by reference to historical costs results in an overstatement of income and in effect constitutes a tax on capital. The ISIP removes inflation from the measurement of capital gains and losses for tax purposes.

OBS

Source: Income Tax Act, S. 47.1(1)(f).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
DEF

(...) régime de placements qui permet, aux fins de l'impôt, de corriger entièrement de l'inflation les gains en capital sur certains placements. Dans un climat inflationniste, le calcul des gains en capital par rapport aux coûts d'achat entraîne une surévaluation du revenu, de sorte que le capital se trouve effectivement taxé. Le RPTI élimine l'inflation de la mesure des gains et pertes en capital aux fins de l'impôt.

OBS

Source : Loi de l'impôt sur le revenu, art. 47.1(1)(f).

Spanish

Save record 1

Record 2 1989-04-06

English

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

The Honourable Marc Lalonde, Minister of Finance, April 1983.

French

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

Spanish

Save record 2

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