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The Government of Canada’s terminology and linguistic data bank.
share-purchase tax credit [2 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- share-purchase tax credit
1, record 1, English, share%2Dpurchase%20tax%20credit
correct
Record 1, Abbreviations, English
- SPTC 2, record 1, English, SPTC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the [Special Recovery Share-Purchase Tax Credit], corporations will be allowed to issue shares which will entitle the first purchaser to a tax credit of up to 25 per cent of the issue price paid. Share-purchase tax credits claimed by share purchasers will reduce the amount of the investment tax credit available to the corporation to reduce its tax. 3, record 1, English, - share%2Dpurchase%20tax%20credit
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 127.2. 4, record 1, English, - share%2Dpurchase%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt à l'achat d'actions
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions
correct, masculine noun
Record 1, Abbreviations, French
- CIAA 2, record 1, French, CIAA
correct, masculine noun
Record 1, Synonyms, French
- crédit à l'achat d'actions 3, record 1, French, cr%C3%A9dit%20%C3%A0%20l%27achat%20d%27actions
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 127.2. 4, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-03-07
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- Special Recovery Share-Purchase Tax Credit 1, record 2, English, Special%20Recovery%20Share%2DPurchase%20Tax%20Credit
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Special Recovery Share-Purchase Tax Credit will assist corporations in raising equity to finance new investment projects. [It] will operate by permitting corporations to use tax credits earned on new investment to attract purchasers of new common equity issued by the company between July 1, 1983 and the end of 1986. 1, record 2, English, - Special%20Recovery%20Share%2DPurchase%20Tax%20Credit
Record 2, Key term(s)
- share-purchase tax credit
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- crédit d'impôt spécial pour la relance du capital-actions
1, record 2, French, cr%C3%A9dit%20d%27imp%C3%B4t%20sp%C3%A9cial%20pour%20la%20relance%20du%20capital%2Dactions
masculine noun
Record 2, Abbreviations, French
- CISRCA 1, record 2, French, CISRCA
masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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