TERMIUM Plus®

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

non-incremental expenditure [1 record]

Record 1 2002-05-22

English

Subject field(s)
  • Taxation
CONT

Rates of Super Allowance for non-incremental expenditures are 25 per cent for non-CCPCs [Canadian-controlled private corporations] and 35 per cent for CCPCs.

OBS

Term usually used in the plural.

Key term(s)
  • non-incremental expenditures

French

Domaine(s)
  • Fiscalité
CONT

Les taux de la superdéduction visant les dépenses autres que les dépenses supplémentaires s'élèvent à 25 p. 100, dans le cas des sociétés autres que des SPCC [sociétés privées sous contrôle canadien], et à 35 p. 100, dans le cas des SPCC.

OBS

Termes habituellement utilisés au pluriel.

Key term(s)
  • dépenses autres que les dépenses supplémentaires
  • dépenses non incrémentielles

Spanish

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