TERMIUM Plus®

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

INVESTMENT TAX CREDIT [1 record]

Record 1 2008-03-26

English

Subject field(s)
  • Taxation
  • Financial Accounting
DEF

A subsidy from the government to corporations to encourage them to expand their operations generally or to undertake a specific kind of investment.

OBS

[The investment tax credit] takes the form of a credit, equal to a percentage of investment spending, that can be deducted by a corporation from the income tax it owes.

French

Domaine(s)
  • Fiscalité
  • Comptabilité générale
DEF

Dégrèvement d'impôt accordé aux entreprises qui effectuent certaines formes d'investissements en immobilisations au cours d'une période déterminée, ou certaines dépenses pour des recherches scientifiques et du développement expérimental.

OBS

En Belgique, il existe une «déduction pour investissement» consistant à réduire le bénéfice taxable d'un pourcentage des investissements.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad general
DEF

Deducciones que se practican en la cuota del Impuesto de Sociedades, por la realización de inversiones.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: