TERMIUM Plus®

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tax point [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2003-06-19

English

Subject field(s)
  • Taxation
DEF

One percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits.

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
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