TERMIUM Plus®

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

GENERAL AVERAGING INCOME [2 records]

Record 1 2007-03-21

English

Subject field(s)
  • Taxation
CONT

General averaging permits a taxpayer, where income in a taxation year exceeds a defined threshold amount, to calculate the tax or the excess over this amount in a special manner.

French

Domaine(s)
  • Fiscalité
DEF

Dispositions des lois fiscales permettant au contribuable dont le revenu imposable excède un certain seuil de calculer d'une façon particulière les impôts à payer sur l'excédent.

Spanish

Save record 1

Record 2 1988-08-01

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
OBS

Abréviation officielle de l'Impôt.

Spanish

Save record 2

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