TERMIUM Plus®

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acompte provisionnel [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2011-08-31

English

Subject field(s)
  • Taxation
CONT

The instalment payments are periodic remittances of income tax ...

OBS

Source: Income Tax Act, S. 155(1)(a)(ii).

Key term(s)
  • installment
  • tax installment
  • installment of tax
  • instalment of tax

French

Domaine(s)
  • Fiscalité
DEF

Paiement partiel à valoir sur des impôts dont le montant ne sera définitivement arrêté qu'après la fin de l'année d'imposition, et que le contribuable remet mensuellement ou trimestriellement, selon le cas, à l'Administration fiscale.

OBS

Source : Loi de l'impôt sur le revenu, art. 155(1)(a)(ii).

Spanish

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