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INCOME TAX APPLICATION RULES [25 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- original right
1, record 1, English, original%20right
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 21(3)(b). 2, record 1, English, - original%20right
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- droit initial
1, record 1, French, droit%20initial
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(b). 2, record 1, French, - droit%20initial
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- agreed portion
1, record 2, English, agreed%20portion
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 66(15)(a). 2, record 2, English, - agreed%20portion
Record number: 2, Textual support number: 2 OBS
Source :Income Tax Application Rules, S. 29(8)(c). 2, record 2, English, - agreed%20portion
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- partie convenue
1, record 2, French, partie%20convenue
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- fraction convenue 1, record 2, French, fraction%20convenue
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 66(15)(a). 2, record 2, French, - partie%20convenue
Record number: 2, Textual support number: 2 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art.29(8)(c). 2, record 2, French, - partie%20convenue
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
- Accounting
Record 3, Main entry term, English
- depreciable cost
1, record 3, English, depreciable%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The depreciation base of a fixed asset recorded at cost. 2, record 3, English, - depreciable%20cost
Record number: 3, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 58(5). 3, record 3, English, - depreciable%20cost
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Comptabilité
Record 3, Main entry term, French
- coût amortissable
1, record 3, French, co%C3%BBt%20amortissable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- assiette de l'amortissement 2, record 3, French, assiette%20de%20l%27amortissement
correct, feminine noun
- montant amortissable 2, record 3, French, montant%20amortissable
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Assiette de l'amortissement d'une immobilisation corporelle comptabilisée au coût d'acquisition. 3, record 3, French, - co%C3%BBt%20amortissable
Record number: 3, Textual support number: 1 OBS
Source pour "coût amortissable" : Règles concernant l'application de l'impôt sur le revenu, article 58(5). 4, record 3, French, - co%C3%BBt%20amortissable
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- amended act
1, record 4, English, amended%20act
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 8(a). 2, record 4, English, - amended%20act
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- loi modifiée
1, record 4, French, loi%20modifi%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art.8(a). 2, record 4, French, - loi%20modifi%C3%A9e
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2026-01-08
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- foreign investment limit
1, record 5, English, foreign%20investment%20limit
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 65(2). 2, record 5, English, - foreign%20investment%20limit
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- plafond des investissements à l'étranger
1, record 5, French, plafond%20des%20investissements%20%C3%A0%20l%27%C3%A9tranger
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 65(2). 2, record 5, French, - plafond%20des%20investissements%20%C3%A0%20l%27%C3%A9tranger
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2026-01-08
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- specified right
1, record 6, English, specified%20right
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 21(3)(c). 2, record 6, English, - specified%20right
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- droit particulier
1, record 6, French, droit%20particulier
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(c). 2, record 6, French, - droit%20particulier
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2026-01-08
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- old law
1, record 7, English, old%20law
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 12(c). 2, record 7, English, - old%20law
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- ancienne loi
1, record 7, French, ancienne%20loi
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 12(c). 2, record 7, French, - ancienne%20loi
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2026-01-08
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- tax equity
1, record 8, English, tax%20equity
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
A term formerly used in income tax legislation; broadly, net assets. 2, record 8, English, - tax%20equity
Record number: 8, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 26(12). 3, record 8, English, - tax%20equity
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- masse fiscale
1, record 8, French, masse%20fiscale
correct, feminine noun, obsolete
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Terme utilisé autrefois dans les lois fiscales pour désigner, d'une façon générale, l'actif net d'une société par actions. 2, record 8, French, - masse%20fiscale
Record number: 8, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, article 26(12). 3, record 8, French, - masse%20fiscale
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2026-01-08
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- new law
1, record 9, English, new%20law
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 12(b). 1, record 9, English, - new%20law
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- nouvelle loi
1, record 9, French, nouvelle%20loi
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 12(b). 2, record 9, French, - nouvelle%20loi
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2026-01-08
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- government right
1, record 10, English, government%20right
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
(of a taxpayer). 1, record 10, English, - government%20right
Record number: 10, Textual support number: 2 OBS
Source :Income Tax Application Rules, S. 21(3)(a). 2, record 10, English, - government%20right
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- droit gouvernemental
1, record 10, French, droit%20gouvernemental
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 21(3)(a). 2, record 10, French, - droit%20gouvernemental
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2026-01-08
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- relevant percentage
1, record 11, English, relevant%20percentage
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 58(5)(b). 2, record 11, English, - relevant%20percentage
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- pourcentage approprié
1, record 11, French, pourcentage%20appropri%C3%A9
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 58(5)(b). 2, record 11, French, - pourcentage%20appropri%C3%A9
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2026-01-08
Record 12, English
Record 12, Subject field(s)
- Law of Evidence
- Taxation
Record 12, Main entry term, English
- production
1, record 12, English, production
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
Production of a return or form, etc.(Source :Income Tax Application Rules, s. 28(2)(c)). 2, record 12, English, - production
Record 12, French
Record 12, Domaine(s)
- Droit de la preuve
- Fiscalité
Record 12, Main entry term, French
- production
1, record 12, French, production
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Production de tous les documents nécessaires [...] (Source : Règles concernant l'application de l'impôt sur le revenu, article 28(2)(c)). 2, record 12, French, - production
Record 12, Spanish
Record 12, Campo(s) temático(s)
- Derecho probatorio
- Sistema tributario
Record 12, Main entry term, Spanish
- presentación
1, record 12, Spanish, presentaci%C3%B3n
proposal, feminine noun
Record 12, Abbreviations, Spanish
Record 12, Synonyms, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2026-01-08
Record 13, English
Record 13, Subject field(s)
- Taxation
Record 13, Main entry term, English
- processing or fabricating corporation
1, record 13, English, processing%20or%20fabricating%20corporation
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 29(26). 2, record 13, English, - processing%20or%20fabricating%20corporation
Record 13, French
Record 13, Domaine(s)
- Fiscalité
Record 13, Main entry term, French
- corporation de transformation ou de fabrication
1, record 13, French, corporation%20de%20transformation%20ou%20de%20fabrication
correct
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 29(26). 2, record 13, French, - corporation%20de%20transformation%20ou%20de%20fabrication
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2026-01-08
Record 14, English
Record 14, Subject field(s)
- Taxation
Record 14, Main entry term, English
- earnings period
1, record 14, English, earnings%20period
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Source :Income Tax Application Rules, S. 41(2). 2, record 14, English, - earnings%20period
Record 14, French
Record 14, Domaine(s)
- Fiscalité
Record 14, Main entry term, French
- période de gains
1, record 14, French, p%C3%A9riode%20de%20gains
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
Source : Règles concernant l'application de l'impôt sur le revenu, art. 41(2). 2, record 14, French, - p%C3%A9riode%20de%20gains
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2015-05-15
Record 15, English
Record 15, Subject field(s)
- Taxation
- Financial Accounting
Record 15, Main entry term, English
- passive business income
1, record 15, English, passive%20business%20income
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- passive income 2, record 15, English, passive%20income
correct
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction. 1, record 15, English, - passive%20business%20income
Record 15, French
Record 15, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 15, Main entry term, French
- revenu hors exploitation
1, record 15, French, revenu%20hors%20exploitation
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- revenu passif 2, record 15, French, revenu%20passif
correct, masculine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Revenu tiré des actifs hors exploitation. 1, record 15, French, - revenu%20hors%20exploitation
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2001-06-14
Record 16, English
Record 16, Subject field(s)
- Titles of Monographs
- Finance
Record 16, Main entry term, English
- Notice of Ways and Means Motion to Amend the Income Tax Act, the Income Tax Application Rules, Certain Acts Related to the Income Tax Act, the Canada Pension Plan, the Customs Act, the Excise Tax Act, the Modernization of Benefits and Obligations Act and Another Act Related to the Excise Tax Act
1, record 16, English, Notice%20of%20Ways%20and%20Means%20Motion%20to%20Amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%2C%20Certain%20Acts%20Related%20to%20the%20Income%20Tax%20Act%2C%20the%20Canada%20Pension%20Plan%2C%20the%20Customs%20Act%2C%20the%20Excise%20Tax%20Act%2C%20the%20Modernization%20of%20Benefits%20and%20Obligations%20Act%20and%20Another%20Act%20Related%20to%20the%20Excise%20Tax%20Act
correct, Canada
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
By the Minister of Finance, Ottawa, 2001, 513 pages. 2, record 16, English, - Notice%20of%20Ways%20and%20Means%20Motion%20to%20Amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%2C%20Certain%20Acts%20Related%20to%20the%20Income%20Tax%20Act%2C%20the%20Canada%20Pension%20Plan%2C%20the%20Customs%20Act%2C%20the%20Excise%20Tax%20Act%2C%20the%20Modernization%20of%20Benefits%20and%20Obligations%20Act%20and%20Another%20Act%20Related%20to%20the%20Excise%20Tax%20Act
Record 16, French
Record 16, Domaine(s)
- Titres de monographies
- Finances
Record 16, Main entry term, French
- Avis de motion de voies et moyens visant à modifier la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu, certaines lois liées à la Loi de l'impôt sur le revenu, le Régime de pensions du Canada, la Loi sur les douanes, la Loi sur la taxe d'accise, la Loi sur la modernisation de certains régimes d'avantages et d'obligations et une loi liée à la Loi sur la taxe d'accise
1, record 16, French, Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20le%20R%C3%A9gime%20de%20pensions%20du%20Canada%2C%20la%20Loi%20sur%20les%20douanes%2C%20la%20Loi%20sur%20la%20taxe%20d%27accise%2C%20la%20Loi%20sur%20la%20modernisation%20de%20certains%20r%C3%A9gimes%20d%27avantages%20et%20d%27obligations%20et%20une%20loi%20li%C3%A9e%20%C3%A0%20la%20Loi%20sur%20la%20taxe%20d%27accise
correct, Canada
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2000-09-06
Record 17, English
Record 17, Subject field(s)
- Titles of Monographs
- Finance
Record 17, Main entry term, English
- Notice of ways and means motion to amend the Income Tax Act, the Income Tax Application Rules and another Act related to the Income Tax Act
1, record 17, English, Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%20and%20another%20Act%20related%20to%20the%20Income%20Tax%20Act
correct, Canada
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 OBS
Finance Canada, Ottawa, 1997. 1, record 17, English, - Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%20and%20another%20Act%20related%20to%20the%20Income%20Tax%20Act
Record 17, French
Record 17, Domaine(s)
- Titres de monographies
- Finances
Record 17, Main entry term, French
- Avis de motion des voies et moyens visant à modifier la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu et une loi liée à la Loi de l'impôt sur le revenu
1, record 17, French, Avis%20de%20motion%20des%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20une%20loi%20li%C3%A9e%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1999-10-06
Record 18, English
Record 18, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Finance
Record 18, Main entry term, English
- Income Tax Amendments Act, 1997
1, record 18, English, Income%20Tax%20Amendments%20Act%2C%201997
correct, Canada
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
The long title of the Act is : An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies’ Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretion Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certains Acts related to the Income Tax Act. 1, record 18, English, - Income%20Tax%20Amendments%20Act%2C%201997
Record 18, French
Record 18, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Finances
Record 18, Main entry term, French
- Loi de 1997 modifiant l'impôt sur le revenu
1, record 18, French, Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Titre au long de la loi : Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu, la Loi sur la faillite et l'insolvabilité, le Régime de pensions du Canada, la Loi sur les allocations spéciales pour enfants, la Loi sur les arrangements avec les créanciers des compagnies, la Loi sur l'exportation et l'importation de biens culturels, la Loi sur les douanes, le Tarif des douanes, la Loi sur l'assurance-emploi, la Loi sur la taxe d'accise, la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces, la Loi sur l'interprétation des conventions en matière d'impôts sur le revenu, la Loi sur la sécurité de la vieillesse, la Loi sur la Cour canadienne de l'impôt, la Loi sur la cession du droit au remboursement en matière d'impôt, la Loi sur l'assurance-chômage, la Loi sur les paiements de transition du grain de l'Ouest et certaines lois liées à la Loi de l'impôt sur le revenu. 1, record 18, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
Record number: 18, Textual support number: 2 OBS
Nous avons dû inscrire le titre de cette loi en Observation car il est trop long pour être inscrit en synonyme au-dessous du titre abrégé. Seul le bloc Justification peut accepter le nombre de caractères requis. 2, record 18, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1997-10-02
Record 19, English
Record 19, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Taxation
Record 19, Main entry term, English
- Income Tax Budget Amendments Act, 1996
1, record 19, English, Income%20Tax%20Budget%20Amendments%20Act%2C%201996
correct, Canada
Record 19, Abbreviations, English
Record 19, Synonyms, English
- An Act to amend the Income Tax Act, the Income Tax Application Rules and another Act related to the Income Tax Act 1, record 19, English, An%20Act%20to%20amend%20the%20Income%20Tax%20%20Act%2C%20the%20Income%20Tax%20Application%20Rules%20and%20another%20Act%20related%20to%20the%20Income%20Tax%20%20Act
correct, Canada
Record 19, French
Record 19, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Fiscalité
Record 19, Main entry term, French
- Loi budgétaire de 1996 concernant l'impôt sur le revenu
1, record 19, French, Loi%20budg%C3%A9taire%20de%201996%20concernant%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 19, Abbreviations, French
Record 19, Synonyms, French
- Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu et une loi liée à la Loi de l'impôt sur le revenu 1, record 19, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20une%20loi%20li%C3%A9e%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1995-10-19
Record 20, English
Record 20, Subject field(s)
- Titles of Laws and Regulations
Record 20, Main entry term, English
- Income Tax Amendments Revision Act
1, record 20, English, Income%20Tax%20Amendments%20Revision%20Act
correct, Canada
Record 20, Abbreviations, English
Record 20, Synonyms, English
- An Act to revise certain income tax law amendments in terms of the revised Income Tax Act and Income Tax Application Rules 1, record 20, English, An%20Act%20to%20revise%20certain%20income%20tax%20law%20amendments%20in%20terms%20of%20the%20revised%20Income%20Tax%20Act%20and%20Income%20Tax%20Application%20Rules
correct, Canada
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
Bill C-15 assented to 12th May, 1994. 1, record 20, English, - Income%20Tax%20Amendments%20Revision%20Act
Record 20, French
Record 20, Domaine(s)
- Titres de lois et de règlements
Record 20, Main entry term, French
- Loi de révision des modifications relatives à l'impôt sur le revenu
1, record 20, French, Loi%20de%20r%C3%A9vision%20des%20modifications%20relatives%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, Canada
Record 20, Abbreviations, French
Record 20, Synonyms, French
- Loi visant à adapter certaines dispositions législatives relatives à l'impôt sur le revenu au texte révisé de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu 1, record 20, French, Loi%20visant%20%C3%A0%20adapter%20certaines%20dispositions%20l%C3%A9gislatives%20relatives%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu%20au%20texte%20r%C3%A9vis%C3%A9%20de%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20des%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, Canada
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
Projet de loi C-15 sanctionné le 12 mai 1994. 1, record 20, French, - Loi%20de%20r%C3%A9vision%20des%20modifications%20relatives%20%C3%A0%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1995-10-16
Record 21, English
Record 21, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
Record 21, Main entry term, English
- An Act to amend the Income Tax Act, the Income Tax Application Rules, the Canada Pension Plan, the Canada Business Corporations Act, the Excise Tax Act, the Unemployment Insurance Act and certain related Acts
1, record 21, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%2C%20the%20Canada%20Pension%20Plan%2C%20the%20Canada%20Business%20Corporations%20Act%2C%20the%20Excise%20Tax%20Act%2C%20the%20Unemployment%20Insurance%20Act%20and%20certain%20related%20Acts
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record 21, French
Record 21, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
Record 21, Main entry term, French
- Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu, le Régime de pensions du Canada, la Loi sur les sociétés par actions, la Loi sur la taxe d'accise, la Loi sur l'assurance-chômage et des lois connexes
1, record 21, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20le%20R%C3%A9gime%20de%20pensions%20du%20Canada%2C%20la%20Loi%20sur%20les%20soci%C3%A9t%C3%A9s%20par%20actions%2C%20la%20Loi%20sur%20la%20taxe%20d%27accise%2C%20la%20Loi%20sur%20l%27assurance%2Dch%C3%B4mage%20et%20des%20lois%20connexes
correct
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1995-09-07
Record 22, English
Record 22, Subject field(s)
- Titles of Laws and Regulations
Record 22, Main entry term, English
- An Act to amend the Income Tax Act, the Income Tax Application Rules and related Acts
1, record 22, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Income%20Tax%20Application%20Rules%20and%20related%20Acts
correct, Canada
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record 22, French
Record 22, Domaine(s)
- Titres de lois et de règlements
Record 22, Main entry term, French
- Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu et des lois connexes
1, record 22, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20des%20lois%20connexes
correct, Canada
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Projet de loi C-70 sanctionné le 22 juin 1995. 1, record 22, French, - Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20des%20lois%20connexes
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1995-09-07
Record 23, English
Record 23, Subject field(s)
- Titles of Laws and Regulations
Record 23, Main entry term, English
- An Act to amend the Income Tax Act and the Income Tax Application Rules
1, record 23, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%20and%20the%20Income%20Tax%20Application%20Rules
correct, Canada
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record 23, French
Record 23, Domaine(s)
- Titres de lois et de règlements
Record 23, Main entry term, French
- Loi modifiant la Loi de l'Impôt sur le revenu et les Règles concernant l'application de l'impôt sur le revenu
1, record 23, French, Loi%20modifiant%20la%20Loi%20de%20l%27Imp%C3%B4t%20sur%20le%20revenu%20et%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, Canada
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
Projet de loi C-59 sanctionné le 26 mars 1995. 1, record 23, French, - Loi%20modifiant%20la%20Loi%20de%20l%27Imp%C3%B4t%20sur%20le%20revenu%20et%20les%20R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1994-12-15
Record 24, English
Record 24, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation
Record 24, Main entry term, English
- cooperative housing corporation
1, record 24, English, cooperative%20housing%20corporation
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 OBS
Source :Income Tax Act, Application Rules 26. 1(1). 2, record 24, English, - cooperative%20housing%20corporation
Record 24, French
Record 24, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Fiscalité
Record 24, Main entry term, French
- coopérative d'habitation
1, record 24, French, coop%C3%A9rative%20d%27habitation
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, Règles d'application, article 26.1(1). 1, record 24, French, - coop%C3%A9rative%20d%27habitation
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1994-10-05
Record 25, English
Record 25, Subject field(s)
- Titles of Laws and Regulations
- Taxation
Record 25, Main entry term, English
- Income Tax Application Rules
1, record 25, English, Income%20Tax%20Application%20Rules
correct, Canada
Record 25, Abbreviations, English
- ITAR 2, record 25, English, ITAR
correct
Record 25, Synonyms, English
Record 25, Textual support, English
Record 25, French
Record 25, Domaine(s)
- Titres de lois et de règlements
- Fiscalité
Record 25, Main entry term, French
- Règles concernant l'application de l'impôt sur le revenu
1, record 25, French, R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, Canada
Record 25, Abbreviations, French
- RAIR 2, record 25, French, RAIR
correct
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu c.2. 1, record 25, French, - R%C3%A8gles%20concernant%20l%27application%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 25, Spanish
Record 25, Textual support, Spanish
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