TERMIUM Plus®

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Record 1 1995-05-09

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

In recognition of the fact that this change could result in a very large one-time tax increase for many of these taxpayers, the measure includes transitional provisions to bring this additional amount into income over a 10- year period.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Comme ce changement pourrait entraîner une très forte hausse ponctuelle de l'impôt à payer pour bon nombre de ces contribuables, des dispositions transitoires sont prévues pour que le montant additionnel soit intégré au revenu sur une période de 10 ans.

Spanish

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