TERMIUM Plus®

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

refundable investment tax credit [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-03-24

English

Subject field(s)
  • Taxation
CONT

Where a tax credit is refundable, a portion fo the credit which is not needed to reduce a taxpayer's tax liability (because it is already zero) may be paid to the taxpayer. An example is the refundable investment tax credit.

OBS

Source: Income Tax Act, S. 127.1(2).

French

Domaine(s)
  • Fiscalité
CONT

Lorsqu'un crédit d'impôt est remboursable, la partie du crédit qui ne sert pas à réduire l'impôt à payer par le contribuable (parce que celui-ci n'a pas d'impôt à payer) peut lui être versée. Le crédit d'impôt remboursable pour investissement en est un exemple.

OBS

Source : Loi de l'impôt sur le revenu, art. 127.1(2).

Spanish

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