TERMIUM Plus®

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TRANSFER TAX POINTS [1 record]

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Alphabetical list of terms

Record 1 2014-08-13

English

Subject field(s)
  • Taxation
DEF

A transfer which permits provinces to receive tax revenues that would otherwise flow to the federal government.

CONT

EPF [Established Programs Financing] entitlements are paid in the form of tax point transfers and cash. The value of tax point transfers is dependent upon economic developments affecting the applicable tax bases.

Key term(s)
  • transfer of tax points

French

Domaine(s)
  • Fiscalité
DEF

Transfert permettant aux provinces de recevoir des recettes fiscales qui, autrement, reviendraient au gouvernement fédéral.

CONT

Les droits des provinces au titre du FPE [Financement des programmes établis] prennent la forme de transferts de points d'impôt et de transferts monétaires. La valeur des points d'impôt transférés dépend de l'évolution économique touchant les diverses assiettes fiscales.

Spanish

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