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tax collection agreement [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-02-19

English

Subject field(s)
  • Taxation
DEF

An agreement that enables different governments to have access to a tax field through a single administration and collection agency.

CONT

The federal government collects personal income taxes on behalf of all provinces (except Quebec) under a tax collection agreement.

CONT

One of the conditions of the tax collection agreement is that the provincial legislation will be in a form similar to the federal legislation and the tax expressed as a percentage of the federal tax.

CONT

By the mid 1990s, however, provincess had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block-a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.

French

Domaine(s)
  • Fiscalité
DEF

Entente permettant à différentes administrations publiques d'avoir accès à un champ d'imposition par l'entremise d'un organisme unique d'administration et de perception.

CONT

Le gouvernement fédéral perçoit, aux termes d'une entente de perception fiscale, l'impôt sur le revenu des particuliers pour le compte de toutes les provinces (sauf le Québec).

CONT

L'une des clauses de l'accord de recouvrement des impôts stipule que la législation provinciale sera formulée d'une manière analogue à celle de la législation fédérale et que l'impôt provincial sera déclaré comme représentant un pourcentage déterminé de l'impôt fédéral.

CONT

Toutefois au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d'adapter leur impôts et taxes à leur situation sociale ou économique.

Spanish

Campo(s) temático(s)
  • Sistema tributario
OBS

Acuerdo que las provincias y los territorios canadienses celebran con el gobierno federal de Canadá.

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