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INCOME SHORTFALL ADJUSTMENT [1 record]

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Record 1 2017-08-24

English

Subject field(s)
  • Taxation
  • Accounting
CONT

... If a designation is made that results in an income shortfall, the corporation will be penalized and required to include in income in the following taxation year an additional amount determined by a formula that consists of an "income shortfall adjustment. "

French

Domaine(s)
  • Fiscalité
  • Comptabilité
OBS

rajustement pour revenu insuffisant : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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