TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source :Income Tax Act, S. 110. 6(3).  3, record 1, English, - capital%20gains%20deduction

Record number: 1, Textual support number: 1 OBS

capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999.  4, record 1, English, - capital%20gains%20deduction

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année.  2, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 1, Textual support number: 1 CONT

Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite.  3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 1, Textual support number: 1 OBS

Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3).  3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record number: 1, Textual support number: 2 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999.  4, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In conjunction with the proposed reduction in the small business tax rate, Budget 2015 also proposes to adjust the gross-up factor and DTC [dividend tax credit] rate applicable to non-eligible dividends(generally dividends distributed from corporate income taxed at the small business tax rate).  1, record 2, English, - non%2Deligible%20dividend

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Parallèlement à la baisse du taux d’imposition des petites entreprises, le budget de 2015 propose également de rajuster le facteur de majoration et le taux du CID [crédit d'impôt pour les dividendes] qui s’appliquent aux dividendes non déterminés (s’agissant généralement de dividendes distribués à partir des bénéfices qui sont imposés au taux d’imposition des petites entreprises).  1, record 2, French, - dividende%20non%20d%C3%A9termin%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The small business tax rate, which was reduced to 11 per cent in 2008, generally applies to the first $500, 000 per year of qualifying active business income.  1, record 3, English, - small%20business%20tax%20rate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le taux d'imposition des petites entreprises, qui a été abaissé à 11 % en 2008, s'applique généralement à la première tranche de 500 000 $ par année des revenus admissibles d'une entreprise exploitée activement.  1, record 3, French, - taux%20d%27imposition%20des%20petites%20entreprises

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - passive%20business%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Revenu tiré des actifs hors exploitation.  1, record 4, French, - revenu%20hors%20exploitation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Finance Canada, prepared by Plamondon & Associates Inc., 1996, 26 pages.  2, record 5, English, - Compliance%20issues%20%3Asmall%20business%20and%20the%20corporate%20income%20tax%20system

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Finances Canada, préparé par Plamondon et associés, 1996, 29 pages.  2, record 5, French, - Les%20questions%20d%27observation%3A%20la%20petite%20entreprise%20et%20l%27imposition%20des%20b%C3%A9n%C3%A9fices%20des%20soci%C3%A9t%C3%A9s

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

In order to provide additional tax relief to small businesses, Budget 2006 proposes that the annual amount of active business income eligible for the reduced tax rate-generally referred to as the "small business limit"-be increased as of January 1, 2007 to $ 400, 000.  2, record 6, English, - business%20limit

Record number: 6, Textual support number: 1 OBS

See Income Tax Act, S. 125(2).  3, record 6, English, - business%20limit

Record number: 6, Textual support number: 2 OBS

The term "total business limit" is no longer used in the Act.  3, record 6, English, - business%20limit

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Limite annuelle, aux fins du calcul de la déduction accordée aux petites entreprises, du revenu imposable d'une entreprise exploitée activement.  2, record 6, French, - plafond%20des%20affaires

Record number: 6, Textual support number: 1 OBS

Voir la Loi de l'impôt sur le revenu, art. 125(2). Le terme «plafond global des affaires» n'est plus utilisé dans la Loi.  3, record 6, French, - plafond%20des%20affaires

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

General rate income pool at the end of a particular taxation year, of a taxable Canadian corporation that is a Canadian-controlled private corporation or a deposit insurance corporation in the particular taxation year, is the positive or negative amount determined by [a] formula.  3, record 7, English, - general%20rate%20income%20pool

Record number: 7, Textual support number: 2 CONT

... a new tax account called the "General Rate Income Pool" or GRIP was also introduced for those CCPCs [Canadian-Controlled Private Corporations] with active income in excess of the limit for the small business tax rate. This pool will be an accumulation of after-tax income that was taxed at the general rate. Since the rate of taxation is based on both federal and provincial rates, the government has decided to simply assume that the combined general tax rate is 32 per cent rather than trying to determine the actual rate that applied. Therefore, each year, an amount equal to 68 per cent of taxable income excluding small business income and investment income will be added to the GRIP balance.  4, record 7, English, - general%20rate%20income%20pool

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le compte de revenu à taux général, à la fin d'une année d'imposition donnée, d'une société canadienne imposable qui est une société privée sous contrôle canadien ou une compagnie d'assurance-dépôts au cours de cette année correspond à [une] somme positive ou négative.  2, record 7, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record number: 7, Textual support number: 2 CONT

Un nouveau compte fiscal a cependant été créé, appelé le « compte de revenu à taux général » (CRTG), pour les SPCC [sociétés privées sous contrôle canadien] dont le revenu d'activité dépasse le seuil fixé pour le taux d'imposition pour les petites sociétés. Ce compte sera composé du revenu après impôts qui a été imposé au taux général. Le taux d'imposition étant fondé sur les taux fédéral et provincial, le gouvernement a décidé de présumer simplement que le taux d'impôt général combiné est de 32 pour cent plutôt que de tenter de calculer le taux réel. En conséquence, chaque année, un montant égal à 68 pour cent du revenu imposable, exclusion faite du revenu tiré d'une petite entreprise et du revenu de placement, sera ajouté au solde du CRTG.  3, record 7, French, - compte%20de%20revenu%20%C3%A0%20taux%20g%C3%A9n%C3%A9ral

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

There are tax strategies that you may be able to use to reduce the amount of income tax you pay if you operate a small business in Canada... : always collect receipts for business-related activities; maximize your RRSP contribution; maximize your non-capital losses; maximize your charitable income tax credits; maximize your Capital Cost Allowance(CCA) income tax claim; split your income; take full advantage of the income tax deductions available to home-based businesses; incorporate your business.  2, record 8, English, - tax%20strategy

Record number: 8, Textual support number: 2 CONT

Year-end tax strategies usually come down to one time-tested principle: accelerate deductions, defer income.  3, record 8, English, - tax%20strategy

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

[...] la stratégie fiscale fédérale canadienne a consisté à maintenir l'impôt sur les sociétés à un niveau inférieur à celui des États-Unis.  2, record 8, French, - strat%C3%A9gie%20fiscale

Record number: 8, Textual support number: 2 CONT

La clé de toute stratégie fiscale est le taux marginal d'imposition, c'est-à-dire le taux applicable à la dernière tranche de revenu.  3, record 8, French, - strat%C3%A9gie%20fiscale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The Plan will reduce the general corporate tax rate to 21 per cent from 28 per cent on small business income between $200, 000 and $300, 000 effective January 1, 2001.  1, record 9, English, - small%20business%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

À compter du 1er janvier 2001, le taux général d'impôt des sociétés sur le revenu tiré d'une petite entreprise dont le montant se situe entre 200 000 $ et 300 000 $ sera ramené de 28 % à 21 %.  1, record 9, French, - revenu%20tir%C3%A9%20d%27une%20petite%20entreprise

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Form +T2028, Revenue Canada Taxation.  1, record 10, English, - Calculation%20of%20Part%20II%20Tax%2DCorporations%20Paying%20Dividends%20Out%20of%20Small%20Business%20Income

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Formule +T2028, Revenu Canada Impôt.  1, record 10, French, - Calcul%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20II%20%2D%20Corporations%20qui%20paient%20des%20dividendes%20sur%20leur%20revenu%20tir%C3%A9%20d%27une%20petite%20entreprise

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Publication number T4072 E of Revenue Canada.  1, record 11, English, - Small%20Business%20Information%20Seminar%20Module%20IV%2DIncome%20Tax

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Publication numéro T4072 F de Revenu Canada.  1, record 11, French, - S%C3%A9minaire%20pour%20les%20petites%20entreprises%20Module%20IV%20%2D%20Imp%C3%B4t%20sur%20le%20revenu

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A federal tax reduction provided on Canadian manufacturing and processing income not subject to the small business deduction.  1, record 12, English, - manufacturing%20and%20processing%20tax%20credit

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Réduction de l'impôt fédéral sur les bénéfices de fabrication et de transformation au Canada qui ne donnent pas droit à la déduction accordée aux petites entreprises.  1, record 12, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20fabrication%20et%20la%20transformation

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The bank earns tax exempt income from instruments such as term preferred shares, income debentures and small business bonds.... a substantial proportion of the tax exemption benefits are passed on to the issuers of tax exempt instruments. This is an example of the successful use, by governments, of the banking system as a fiscal(as opposed to a financial) intermediary.  2, record 13, English, - fiscal%20intermediary

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Author: Revenue Canada, Taxation; 1981; Information found in DOBIS.  1, record 14, English, - Income%20tax%20and%20the%20small%20business

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Auteur : Revenu Canada, Impôt; 1981; Information retrouvée dans DOBIS.  1, record 14, French, - Imp%C3%B4t%20sur%20le%20revenu%20et%20la%20petite%20entreprise

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A large part of the(tax) simplification will result from removal of the $1 million limit on cumulated corporate income as a condition to qualify for the(small business) tax benefit.  1, record 15, English, - cumulated%20corporate%20income

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish