TERMIUM Plus®

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INCENTIVE INVEST [2 records]

Record 1 2015-12-16

English

Subject field(s)
  • Taxation
DEF

A tax incentive to encourage Canadians to invest in Canadian corporations.

OBS

Shareholders, in their tax returns, add together their dividends from Canadian corporations, gross this income up by 50 per cent, calculate the federal tax, then deduct a federal tax credit equal to 75 per cent of the gross-up. This results in a lower tax rate on dividend income for Canadian taxpayers who invest in Canadian shares.

OBS

Holders of French equity securities may benefit of a dividend tax credit called "avoir fiscal".

French

Domaine(s)
  • Fiscalité
DEF

Dégrèvement accordé aux particuliers qui ont reçu, au cours de l'année d'imposition, des dividendes de sociétés imposables.

OBS

Ce dégrèvement a pour but d'atténuer la charge fiscale résultant de l'application successive, aux bénéfices distribués, de l'impôt sur le bénéfice de la société distributrice et de l'impôt dû par le bénéficiaire du dividende.

Spanish

Save record 1

Record 2 1999-01-11

English

Subject field(s)
  • Investment

French

Domaine(s)
  • Investissements et placements

Spanish

Campo(s) temático(s)
  • Inversiones
DEF

Formas de ayuda gubernamental a las empresas, para estimularlas a invertir... Los dos tipos de incentivos más importantes son las subvenciones a las empresas que desean invertir... o un tratamiento fiscal favorable a las empresas que realizan inversiones fuertes.

Save record 2

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