TERMIUM Plus®

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

alternative minimum tax [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-05-21

English

Subject field(s)
  • Taxation
DEF

A tax which is calculated by taking an individual's taxable income and adding back certain deductions (such as RRSP and RPP contributions and the untaxed one-quarter of capital gains) applying a $40,000 exemption and then calculating federal tax at 17% and, for Québec residents, provincial tax at 20%.

Key term(s)
  • alternate minimum tax

French

Domaine(s)
  • Fiscalité
DEF

Impôt spécial levé sur certains contribuables pour faire en sorte qu'ils paient un montant minimum d'impôt, sans égard au fait qu'ils peuvent se prévaloir de certaines déductions et autres avantages fiscaux.

OBS

Cet impôt, qui s'ajoute à l'impôt de base, est recouvrable dans certaines circonstances.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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