TERMIUM Plus®

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OPTIONAL RETURN [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-26

English

Subject field(s)
  • Taxation
CONT

Optional returns are returns on which ... some of the income [is reported] that ... would otherwise [be reported] on the final return. By filing one or more optional returns, [tax] may [be reduced or eliminated] for the deceased.

French

Domaine(s)
  • Fiscalité
CONT

Les déclarations facultatives sont les déclarations faisant état de quelques-uns des revenus qui auraient autrement été indiqués dans la déclaration finale. En produisant une ou plusieurs déclarations facultatives, [...] l'impôt pour la personne décédée [peut être réduit ou éliminé].

Spanish

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