TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FEDERAL CREDIT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-09

English

Subject field(s)
  • Accounting
  • Taxation
CONT

Generally, if a corresponding provincial or territorial credit is also available for the shares, the amount to withhold is twice the amount of the federal credit, to a maximum of the redemption proceeds, unless separate arrangements are made to repay the provincial or territorial tax credit.

French

Domaine(s)
  • Comptabilité
  • Fiscalité
CONT

En général, lorsqu'un crédit provincial ou territorial correspondant est aussi offert pour les actions, le montant à retenir est le double du montant du crédit fédéral jusqu'à concurrence du produit du rachat de ces actions, sauf si un autre arrangement est pris pour rembourser le crédit provincial ou territorial.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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