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INCOME WAR TAX ACT [7 records]
Record 1 - internal organization data 2025-11-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- income tax point
1, record 1, English, income%20tax%20point
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax point 2, record 1, English, tax%20point
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Tax points came to prominence with the Federal-Provincial Fiscal Arrangements Act of 1961... when the federal and provincial governments converted from the tax rental arrangements(which originated during World War II) to separate federal and provincial personal and corporate income taxes(PIT and CIT). 3, record 1, English, - income%20tax%20point
Record number: 1, Textual support number: 1 OBS
[A tax point is] one percentage point of basic federal tax payable; this is the amount a province would get if the federal government transfers a personal income tax point to a province. If the federal government plans to transfer two tax points to the provinces to compensate them for taking over the full cost of what had been a shared-cost program, it turns over to each province two percentage points of the federal basic tax collected from the taxpayers of that province. In the case of corporate income tax, it is one percentage point of taxable corporate profits. 4, record 1, English, - income%20tax%20point
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- point d'impôt
1, record 1, French, point%20d%27imp%C3%B4t
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Au début des années 1960, la valeur d'un point d'impôt à l'égard de l'impôt sur le revenu des particuliers était mesurée en points de pourcentage de l'impôt fédéral de base, le total donnant 100 [...] Ainsi, le transfert d'un point d'impôt équivalait à la diminution de 1 % de l'impôt fédéral de base. 2, record 1, French, - point%20d%27imp%C3%B4t
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- punto impositivo
1, record 1, Spanish, punto%20impositivo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
[...] aunque los puntos impositivos nivelados que se transfieren no representan un pago real, esta transferencia de espacio fiscal es usada de dos maneras. Primero, una vez que el gobierno federal establece la cantidad agregada de la transferencia, el valor para todas las provincias de la transferencia de puntos impositivos determina el gasto en efectivo federal. [...] Segundo, el espacio fiscal nivelado transferido juega también un importante papel en la asignación de las transferencias en efectivo entre las provincias. 1, record 1, Spanish, - punto%20impositivo
Record 2 - internal organization data 2017-02-22
Record 2, English
Record 2, Subject field(s)
- Titles of Monographs
- Finance
Record 2, Main entry term, English
- Notice of ways and means motion to amend the Income Tax Act, to implement measures that are consequential on changes to the Canada--U. S. Tax Convention(1980) and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, the War Veterans Allowance Act and certain Acts related to the Income Tax Act
1, record 2, English, Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2D%2DU%2E%20S%2E%20Tax%20Convention%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Record 2, French
Record 2, Domaine(s)
- Titres de monographies
- Finances
Record 2, Main entry term, French
- Avis de motion de voies et moyens visant à modifier la Loi de l'impôt sur le revenu, à mettre en œuvre des mesures découlant de changements apportés à la Convention fiscale de 1980 entre le Canada et les États-Unis et à modifier 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 les combattants et certaines lois liées à la Loi de l'impôt sur le revenu
1, record 2, French, Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20%C3%A0%20mettre%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20%C3%A0%20modifier%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%27imp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-10
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Taxation
Record 3, Main entry term, English
- Income Tax Amendments Act, 1998
1, record 3, English, Income%20Tax%20Amendments%20Act%2C%201998
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
- An Act to amend the Income Tax Act, to implement measures that are consequential on changes to the Canada-U. S. Tax Amendments Convention(1980) and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, the War Veterans Allowance Act and certain Acts related to the Income Tax Act 1, record 3, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2DU%2E%20S%2E%20Tax%20Amendments%20Convention%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act
correct, Canada
Record 3, French
Record 3, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Fiscalité
Record 3, Main entry term, French
- Loi de 1998 modifiant l'impôt sur le revenu
1, record 3, French, Loi%20de%201998%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- Loi modifiant la Loi de l'impôt sur le revenu, mettant en œuvre des mesures découlant de changements apportés à la Convention fiscale de 1980 entre le Canada et les États-Unis et modifiant 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 les allocations aux anciens combattants et certaines lois liées à la Loi de l'impôt sur le revenu 1, record 3, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20mettant%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20modifiant%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%27imp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20allocations%20aux%20anciens%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1993-07-23
Record 4, English
Record 4, Subject field(s)
- Titles of Laws and Regulations
Record 4, Main entry term, English
- U.S. Bases in Newfoundland Regulations, revocation
1, record 4, English, U%2ES%2E%20Bases%20in%20Newfoundland%20Regulations%2C%20revocation
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
An Act to Amend the Income Tax Act and the Income War Tax Act, revocation on December 18, 1990 1, record 4, English, - U%2ES%2E%20Bases%20in%20Newfoundland%20Regulations%2C%20revocation
Record 4, French
Record 4, Domaine(s)
- Titres de lois et de règlements
Record 4, Main entry term, French
- Règlement sur les bases américaines établies à Terre-Neuve -- Abrogation
1, record 4, French, R%C3%A8glement%20sur%20les%20bases%20am%C3%A9ricaines%20%C3%A9tablies%20%C3%A0%20Terre%2DNeuve%20%2D%2D%20Abrogation
correct
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Loi modifiant la Loi de l'impôt sur le revenu et la Loi de l'impôt de guerre sur le revenu, abrogé le 18 décembre 1990 1, record 4, French, - R%C3%A8glement%20sur%20les%20bases%20am%C3%A9ricaines%20%C3%A9tablies%20%C3%A0%20Terre%2DNeuve%20%2D%2D%20Abrogation
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1991-07-17
Record 5, English
Record 5, Subject field(s)
- Titles of Laws and Regulations
Record 5, Main entry term, English
- Income War Tax Act, 1917
1, record 5, English, Income%20War%20Tax%20Act%2C%201917
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Titres de lois et de règlements
Record 5, Main entry term, French
- Loi de l'Impôt de Guerre sur le Revenu, 1917
1, record 5, French, Loi%20de%20l%27Imp%C3%B4t%20de%20Guerre%20sur%20le%20Revenu%2C%201917
correct, feminine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1990-03-20
Record 6, English
Record 6, Subject field(s)
- Titles of Laws and Regulations
Record 6, Main entry term, English
- An Act to amend the Income Tax Act, the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, the Old Age Security Act, the Public Utilities Income Tax Transfer Act, the War Veterans Allowance Act and a related Act
1, record 6, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20the%20Federal%2DProvincial%20Fiscal%20Arrangements%20and%20Federal%20Post%2DSecondary%20Education%20and%20Health%20Contributions%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20Public%20Utilities%20Income%20Tax%20Transfer%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20a%20related%20Act
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Record 6, Key term(s)
- Bill C-28
Record 6, French
Record 6, Domaine(s)
- Titres de lois et de règlements
Record 6, Main entry term, French
- Loi modifiant la Loi de l'impôt sur le revenu, la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et sur les contributions fédérales en matière d'enseignement post-secondaire et de santé, la Loi sur la sécurité de la vieillesse, la Loi sur le transfert de l'impôt sur le revenu des entreprises d'utilité publique, la Loi sur les allocations aux anciens combattants et une loi connexe
1, record 6, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20la%20Loi%20sur%20les%20arrangements%20fiscaux%20entre%20le%20gouvernement%20f%C3%A9d%C3%A9ral%20et%20les%20provinces%20et%20sur%20les%20contributions%20f%C3%A9d%C3%A9rales%20en%20mati%C3%A8re%20d%27enseignement%20post%2Dsecondaire%20et%20de%20sant%C3%A9%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20le%20transfert%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20des%20entreprises%20d%27utilit%C3%A9%20publique%2C%20la%20Loi%20sur%20les%20allocations%20aux%20anciens%20combattants%20et%20une%20loi%20connexe
correct, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Record 6, Key term(s)
- Projet de loi C-28
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1985-09-30
Record 7, English
Record 7, Subject field(s)
- Titles of Laws and Regulations
- Taxation
Record 7, Main entry term, English
- Income War Tax Act
1, record 7, English, Income%20War%20Tax%20Act
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Titres de lois et de règlements
- Fiscalité
Record 7, Main entry term, French
- Loi de l'impôt de guerre sur le revenu
1, record 7, French, Loi%20de%20l%27imp%C3%B4t%20de%20guerre%20sur%20le%20revenu
correct, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
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