TERMIUM Plus®

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BENEFICIAL RECEIPT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1989-06-05

English

Subject field(s)
  • Taxation
  • Taxation Law
CONT

The principle of the "beneficial receipt" is a part of the concept of income as developed by the courts. It is the principle by which revenue is attributed to the person who is beneficially entitled to it because he earned it.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

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