TERMIUM Plus®

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PASSIVE BUSINESS INCOME [1 record]

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Alphabetical list of terms

Record 1 2015-05-15

English

Subject field(s)
  • Taxation
  • Financial Accounting
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.

French

Domaine(s)
  • Fiscalité
  • Comptabilité générale
DEF

Revenu tiré des actifs hors exploitation.

Spanish

Save record 1

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