TERMIUM Plus®

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

MINIMUM TAX FINANCIAL INSTITUTIONS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-09-10

English

Subject field(s)
  • Taxation
DEF

A tax on the amount by which a financial institution's taxable capital employed in Canada exceeds a certain threshold (called the capital deduction).

French

Domaine(s)
  • Fiscalité
DEF

Un impôt qui est calculé sur l'excédent du capital imposable d'une institution financière utilisé au Canada sur un certain seuil (appelé l'abattement de capital).

Spanish

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