TERMIUM Plus®

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ENHANCED CAPITAL GAINS EXEMPTION [1 record]

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Record 1 1998-08-25

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Déduction additionnelle accordée à un particulier sur sa durée de vie dans le calcul de son revenu imposable, à l'égard du montant cumulé des gains en capital imposables qu'il a réalisés sur des actions admissibles d'une petite entreprise ou sur des biens agricoles admissibles.

OBS

Source : notes explicatives, Loi de l'impôt sur le revenu, encadré entre 110.6 (15) et 110.6 (16).

Spanish

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