TERMIUM Plus®

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capital gains deduction [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-03-29

English

Subject field(s)
  • Taxation
CONT

Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source: Income Tax Act, S. 110.6(3).

OBS

capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999.

French

Domaine(s)
  • Fiscalité
DEF

Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année.

CONT

Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite.

OBS

Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3).

OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.

Spanish

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