TERMIUM Plus®

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

IMPOT EXCEDENTS TRESORERIE [1 record]

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Alphabetical list of terms

Record 1 2008-03-14

English

Subject field(s)
  • Taxation
CONT

Cash flow tax. Under a cash flow tax regime, financial income and expenses are not included in the base ... capital is expensed rather than depreciated as under corporate income tax. ... When assets are sold, the full value of the sale is subject to tax ...

French

Domaine(s)
  • Fiscalité
CONT

Impôt sur les excédents de trésorerie. Sous le régime de l'impôt sur les excédents de trésorerie, les produits et charges financiers ne sont pas compris dans l'assiette. [...] Dans le régime d'impôt sur les excédents de trésorerie, les investissements sont passés en charges immédiatement au lieu d'être amortis comme c'est le cas dans le régime d'imposition des bénéfices. Quand les actifs sont vendus, la valeur totale du produit de la vente est assujettie à l'impôt [...]

Spanish

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