TERMIUM Plus®

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

disallow a deduction [2 records]

Record 1 2011-12-29

English

Subject field(s)
  • Taxation Law
  • Taxation
CONT

The court, however, concluded that the payments ... were not made in connection with the redemption of stock and, therefore, section 162(k) did not operate to disallow a deduction for those payments.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
CONT

Dans une perspective de politique, on ne sait toujours pas clairement pourquoi le Canada devrait refuser une déduction à un contribuable canadien simplement parce que les règles fiscales d'un pays étranger lui en accordent une.

Spanish

Save record 1

Record 2 1987-09-18

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 2

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