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CAPITAL TAX [51 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- labour-sponsored venture capital tax credit
1, record 1, English, labour%2Dsponsored%20venture%20capital%20tax%20credit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(Saskatchewan). 1, record 1, English, - labour%2Dsponsored%20venture%20capital%20tax%20credit
Record number: 1, Textual support number: 2 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 1, English, - labour%2Dsponsored%20venture%20capital%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- crédit d'impôt pour capital de risque de travailleurs
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20de%20travailleurs
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- crédit d'impôt de la Saskatchewan pour capital de risque de travailleurs 1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20Saskatchewan%20pour%20capital%20de%20risque%20de%20travailleurs
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20de%20travailleurs
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- capital loss arising from unused share purchase tax credit
1, record 2, English, capital%20loss%20arising%20from%20unused%20share%20purchase%20tax%20credit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 2, English, - capital%20loss%20arising%20from%20unused%20share%20purchase%20tax%20credit
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- perte en capital attribuable au crédit d'impôt à l'achat d'actions inutilisé
1, record 2, French, perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions%20inutilis%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 2, French, - perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions%20inutilis%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- British Columbia small business venture capital tax credit
1, record 3, English, British%20Columbia%20small%20business%20venture%20capital%20tax%20credit
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- crédit d'impôt de la Colombie-Britannique aux petites entreprises pour capital de risque
1, record 3, French, cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20Colombie%2DBritannique%20aux%20petites%20entreprises%20pour%20capital%20de%20risque
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- crédit d'impôt de la C.-B. aux petites entreprises pour capital de risque 2, record 3, French, cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20C%2E%2DB%2E%20aux%20petites%20entreprises%20pour%20capital%20de%20risque
correct, masculine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- Saskatchewan capital gains tax rebate
1, record 4, English, Saskatchewan%20capital%20gains%20tax%20rebate
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 4, English, - Saskatchewan%20capital%20gains%20tax%20rebate
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- dégrèvement d'impôt de la Saskatchewan pour gains en capital
1, record 4, French, d%C3%A9gr%C3%A8vement%20d%27imp%C3%B4t%20de%20la%20Saskatchewan%20pour%20gains%20en%20capital
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 4, French, - d%C3%A9gr%C3%A8vement%20d%27imp%C3%B4t%20de%20la%20Saskatchewan%20pour%20gains%20en%20capital
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2026-01-08
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- Saskatchewan venture capital tax credit
1, record 5, English, Saskatchewan%20venture%20capital%20tax%20credit
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- crédit d'impôt de la Saskatchewan pour capital de risque
1, record 5, French, cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20Saskatchewan%20pour%20capital%20de%20risque
correct, masculine noun
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 2026-01-08
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- capital loss arising from unused scientific research tax credit
1, record 6, English, capital%20loss%20arising%20from%20unused%20scientific%20research%20tax%20credit
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 6, English, - capital%20loss%20arising%20from%20unused%20scientific%20research%20tax%20credit
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- perte en capital attribuable au crédit d'impôt pour la recherche scientifique inutilisé
1, record 6, French, perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20recherche%20scientifique%20inutilis%C3%A9
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 6, French, - perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20recherche%20scientifique%20inutilis%C3%A9
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2026-01-08
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- British Columbia venture capital tax credit
1, record 7, English, British%20Columbia%20venture%20capital%20tax%20credit
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 7, English, - British%20Columbia%20venture%20capital%20tax%20credit
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- crédit d'impôt de la Colombie-Britannique pour capital de risque
1, record 7, French, cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20Colombie%2DBritannique%20pour%20capital%20de%20risque
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 7, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20Colombie%2DBritannique%20pour%20capital%20de%20risque
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2026-01-08
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- capital tax payable
1, record 8, English, capital%20tax%20payable
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Source: Income Tax Act, S. 190.1. 2, record 8, English, - capital%20tax%20payable
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- paiement d'un impôt sur le capital
1, record 8, French, paiement%20d%27un%20imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 190.1. 2, record 8, French, - paiement%20d%27un%20imp%C3%B4t%20sur%20le%20capital
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2017-05-31
Record 9, English
Record 9, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Taxation
- Financial Institutions
Record 9, Main entry term, English
- Financial Corporation Capital Tax Act
1, record 9, English, Financial%20Corporation%20Capital%20Tax%20Act
correct, New Brunswick
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Fiscalité
- Institutions financières
Record 9, Main entry term, French
- Loi de la taxe sur le capital des corporations financières
1, record 9, French, Loi%20de%20la%20taxe%20sur%20le%20capital%20des%20corporations%20financi%C3%A8res
correct, feminine noun, New Brunswick
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2017-02-06
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- Model tax convention on income and capital 1, record 10, English, Model%20tax%20convention%20on%20income%20and%20capital
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Model tax convention on income and capital: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 10, English, - Model%20tax%20convention%20on%20income%20and%20capital
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- Modèle de convention fiscale concernant le revenu et la fortune
1, record 10, French, Mod%C3%A8le%20de%20convention%20fiscale%20concernant%20le%20revenu%20et%20la%20fortune
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Modèle de convention fiscale concernant le revenu et la fortune : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 10, French, - Mod%C3%A8le%20de%20convention%20fiscale%20concernant%20le%20revenu%20et%20la%20fortune
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2011-09-02
Record 11, English
Record 11, Subject field(s)
- Taxation
- Investment
Record 11, Main entry term, English
- capital gains tax
1, record 11, English, capital%20gains%20tax
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
- tax on capital gains 2, record 11, English, tax%20on%20capital%20gains
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
A tax levied on the profits from the sale of assets or the deemed sale of assets. 3, record 11, English, - capital%20gains%20tax
Record number: 11, Textual support number: 1 OBS
The capital gains tax applies to profits from the sale of shares, bonds, land, recreational and investment properties, and personal-use assets ... 3, record 11, English, - capital%20gains%20tax
Record number: 11, Textual support number: 2 OBS
capital gains tax: term used in the context of the Strategic and Operating Review of the federal government of Canada. 4, record 11, English, - capital%20gains%20tax
Record 11, French
Record 11, Domaine(s)
- Fiscalité
- Investissements et placements
Record 11, Main entry term, French
- impôt sur les gains en capital
1, record 11, French, imp%C3%B4t%20sur%20les%20gains%20en%20capital
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Dans certains pays, impôt ayant un taux spécial, plus réduit que le taux général, et qui grève les plus-values et gains en capital. Son objectif est de motiver la prise de risques. 2, record 11, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital
Record number: 11, Textual support number: 1 OBS
Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial. 3, record 11, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital
Record number: 11, Textual support number: 2 OBS
impôt sur les gains en capital : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 4, record 11, French, - imp%C3%B4t%20sur%20les%20gains%20en%20capital
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Sistema tributario
- Inversiones
Record 11, Main entry term, Spanish
- impuesto sobre las ganancias de capital
1, record 11, Spanish, impuesto%20sobre%20las%20ganancias%20de%20capital
correct, masculine noun
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
- impuesto de plusvalía 2, record 11, Spanish, impuesto%20de%20plusval%C3%ADa
correct, masculine noun
Record 11, Textual support, Spanish
Record number: 11, Textual support number: 1 DEF
Impuesto con tipo especial, más reducido que el general, que grava las plusvalías y ganancias de capital en algunos países. Su objetivo es motivar la asunción de riesgos. 3, record 11, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital
Record number: 11, Textual support number: 1 CONT
El impuesto sobre las ganancias de capital grava todos los incrementos habidos en el valor de mercado de la realización de activos que no forman parte del «stock» comercial de quien la efectúa (valores mobiliarios, edificios, terrenos). 4, record 11, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital
Record number: 11, Textual support number: 1 OBS
impuesto sobre las ganancias de capital: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 11, Spanish, - impuesto%20sobre%20las%20ganancias%20de%20capital
Record 12 - internal organization data 2010-04-14
Record 12, English
Record 12, Subject field(s)
- Titles of Monographs
Record 12, Main entry term, English
- Capital tax issues
1, record 12, English, Capital%20tax%20issues
correct, Canada
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
Finance Canada, by Peter E. McQuillan and E. Cal Cochrane, 1996, 40 pages. 1, record 12, English, - Capital%20tax%20issues
Record 12, French
Record 12, Domaine(s)
- Titres de monographies
Record 12, Main entry term, French
- L'impôt sur le capital
1, record 12, French, L%27imp%C3%B4t%20sur%20le%20capital
correct, Canada
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Finances Canada, par Peter E. McQuillan et E. Cal Cochrane, 1996, 26 pages. 2, record 12, French, - L%27imp%C3%B4t%20sur%20le%20capital
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2008-08-08
Record 13, English
Record 13, Subject field(s)
- Taxation
Record 13, Main entry term, English
- tax on capital
1, record 13, English, tax%20on%20capital
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- wealth tax 2, record 13, English, wealth%20tax
correct
- tax on wealth 3, record 13, English, tax%20on%20wealth
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
A tax that is levied upon what a person owns, rather than what he receives as income. 4, record 13, English, - tax%20on%20capital
Record number: 13, Textual support number: 1 OBS
Estate and gift taxes and succession duties are forms of wealth tax. 4, record 13, English, - tax%20on%20capital
Record 13, French
Record 13, Domaine(s)
- Fiscalité
Record 13, Main entry term, French
- impôt sur la fortune
1, record 13, French, imp%C3%B4t%20sur%20la%20fortune
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- impôt sur le capital 2, record 13, French, imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
- impôt de solidarité sur la fortune 3, record 13, French, imp%C3%B4t%20de%20solidarit%C3%A9%20sur%20la%20fortune
masculine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Impôt prélevé, dans certains pays, sur la fortune ou certains éléments de la fortune. 2, record 13, French, - imp%C3%B4t%20sur%20la%20fortune
Record number: 13, Textual support number: 1 CONT
Rien de plus révélateur de l'ambiguïté du socialisme français que le débat en son sein concernant l'I.S.F., (impôt de solidarité sur la fortune). 5, record 13, French, - imp%C3%B4t%20sur%20la%20fortune
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Sistema tributario
Record 13, Main entry term, Spanish
- impuesto sobre el patrimonio
1, record 13, Spanish, impuesto%20sobre%20el%20patrimonio
correct, masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
- impuesto sobre la riqueza 2, record 13, Spanish, impuesto%20sobre%20la%20riqueza
correct, masculine noun
Record 13, Textual support, Spanish
Record number: 13, Textual support number: 1 DEF
Impuesto que grava el patrimonio a partir de cierto límite, independientemente de la renta que produce. Sirve además para facilitar el control del impuesto sobre la renta, al actuar como balance inicial y final del ejercicio y considerarse renta todo aumento no justificado del patrimonio. 2, record 13, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 13, Textual support number: 1 CONT
El impuesto sobre el patrimonio [...] sirve para controlar la evolución de las rentas individuales. 3, record 13, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 13, Textual support number: 1 OBS
impuesto sobre el patrimonio; impuesto sobre la riqueza: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 13, Spanish, - impuesto%20sobre%20el%20patrimonio
Record 14 - internal organization data 2008-08-08
Record 14, English
Record 14, Subject field(s)
- Taxation
Record 14, Main entry term, English
- capital tax
1, record 14, English, capital%20tax
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- tax on capital 2, record 14, English, tax%20on%20capital
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The federal government taxes the capital of all large corporations (large corporations tax) and of large financial institutions (financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year. All provinces levy capital taxes on financial institutions and seven provinces levy a capital tax on other corporations. 3, record 14, English, - capital%20tax
Record number: 14, Textual support number: 1 OBS
tax on capital: Income Tax Act, S. 190.1. 4, record 14, English, - capital%20tax
Record 14, French
Record 14, Domaine(s)
- Fiscalité
Record 14, Main entry term, French
- impôt sur le capital
1, record 14, French, imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- taxe sur le capital 2, record 14, French, taxe%20sur%20le%20capital
correct, feminine noun, Quebec
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Impôt prélevé par certaines provinces sur le capital permanent des sociétés par actions. 2, record 14, French, - imp%C3%B4t%20sur%20le%20capital
Record number: 14, Textual support number: 1 OBS
impôt sur le capital : Loi de l'impôt sur le revenu, art. 190.1. 3, record 14, French, - imp%C3%B4t%20sur%20le%20capital
Record 14, Key term(s)
- impôt sur capital
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Sistema tributario
Record 14, Main entry term, Spanish
- impuesto sobre el capital
1, record 14, Spanish, impuesto%20sobre%20el%20capital
correct, masculine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 OBS
impuesto sobre el capital: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 14, Spanish, - impuesto%20sobre%20el%20capital
Record 15 - internal organization data 2007-08-24
Record 15, English
Record 15, Subject field(s)
- Taxation
Record 15, Main entry term, English
- capital tax on financial institutions
1, record 15, English, capital%20tax%20on%20financial%20institutions
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- financial institutions capital tax 1, record 15, English, financial%20institutions%20capital%20tax
correct
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
The federal government taxes the capital of all large corporations (large corporations tax) and of large financial institutions (financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year. 2, record 15, English, - capital%20tax%20on%20financial%20institutions
Record 15, French
Record 15, Domaine(s)
- Fiscalité
Record 15, Main entry term, French
- impôt sur le capital des institutions financières
1, record 15, French, imp%C3%B4t%20sur%20le%20capital%20des%20institutions%20financi%C3%A8res
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
Toutes les provinces lèvent un impôt sur le capital des institutions financières, et sept d'entre elles lèvent un impôt sur le capital des autres sociétés. Les provinces comptent davantage sur l'impôt sur le capital des sociétés que le gouvernement fédéral. 2, record 15, French, - imp%C3%B4t%20sur%20le%20capital%20des%20institutions%20financi%C3%A8res
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2007-08-24
Record 16, English
Record 16, Subject field(s)
- Taxation
Record 16, Main entry term, English
- general capital tax
1, record 16, English, general%20capital%20tax
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
Capital taxes must be paid regardless of whether a corporation is profitable. This adds directly to the cost of doing business in Canada and is why Canada's New Government acted in 2006 to accelerate the elimination of its general capital tax. 1, record 16, English, - general%20capital%20tax
Record 16, French
Record 16, Domaine(s)
- Fiscalité
Record 16, Main entry term, French
- impôt général sur le capital
1, record 16, French, imp%C3%B4t%20g%C3%A9n%C3%A9ral%20sur%20le%20capital
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Qu'elle soit rentable ou non, une entreprise doit payer ses impôts sur le capital. Cette obligation s'ajoute directement à ce qu'il en coûte pour faire des affaires au Canada, et c'est la raison pour laquelle le nouveau gouvernement du Canada a adopté en 2006 des mesures visant à accélérer l'élimination au niveau fédéral de l'impôt général sur le capital. 1, record 16, French, - imp%C3%B4t%20g%C3%A9n%C3%A9ral%20sur%20le%20capital
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2007-07-23
Record 17, English
Record 17, Subject field(s)
- Taxation
Record 17, Main entry term, English
- federal capital tax 1, record 17, English, federal%20capital%20tax
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, French
Record 17, Domaine(s)
- Fiscalité
Record 17, Main entry term, French
- impôt fédéral sur le capital
1, record 17, French, imp%C3%B4t%20f%C3%A9d%C3%A9ral%20sur%20le%20capital
masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2005-01-24
Record 18, English
Record 18, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Types of Industrial Operations
Record 18, Main entry term, English
- Small Business Investment Incentives Program
1, record 18, English, Small%20Business%20Investment%20Incentives%20Program
correct, Saskatchewan
Record 18, Abbreviations, English
Record 18, Synonyms, English
- Venture Capital Tax Credit 1, record 18, English, Venture%20Capital%20Tax%20%20Credit
former designation, correct, Saskatchewan
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
Commencing in June 1989, the Venture Capital Tax Credit was replaced by the Small Business Investment Incentives Program, which provides investors grants equal to 30% of their investment in Venture Capital Corporations making equity investments in eligible small businesses. 1, record 18, English, - Small%20Business%20Investment%20Incentives%20Program
Record 18, French
Record 18, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Types d'exploitation industrielle
Record 18, Main entry term, French
- Small Business Investment Incentives Program
1, record 18, French, Small%20Business%20Investment%20Incentives%20Program
correct, Saskatchewan
Record 18, Abbreviations, French
Record 18, Synonyms, French
- Venture Capital Tax Credit 1, record 18, French, Venture%20Capital%20Tax%20Credit
former designation, correct, Saskatchewan
Record 18, Textual support, French
Record 18, Key term(s)
- Programme d'encouragements pour les placements dans de petites entreprises
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2001-09-05
Record 19, English
Record 19, Subject field(s)
- Taxation
- Taxation Law
Record 19, Main entry term, English
- capital transfer tax
1, record 19, English, capital%20transfer%20tax
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
An estate tax or an inheritance or succession tax. 3, record 19, English, - capital%20transfer%20tax
Record 19, French
Record 19, Domaine(s)
- Fiscalité
- Droit fiscal
Record 19, Main entry term, French
- droit de cession
1, record 19, French, droit%20de%20cession
masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
- droit de mutation 1, record 19, French, droit%20de%20mutation
masculine noun
Record 19, Textual support, French
Record 19, Spanish
Record 19, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 19, Main entry term, Spanish
- impuesto sobre las transmisiones de capital
1, record 19, Spanish, impuesto%20sobre%20las%20transmisiones%20de%20capital
correct, masculine noun
Record 19, Abbreviations, Spanish
Record 19, Synonyms, Spanish
- impuesto a las transferencias de capital 2, record 19, Spanish, impuesto%20a%20las%20transferencias%20de%20capital
correct, masculine noun
Record 19, Textual support, Spanish
Record number: 19, Textual support number: 1 DEF
Impuesto sobre la transmisión de riqueza en la forma de regalo, tanto durante el tiempo de vida de una persona como a su muerte. 2, record 19, Spanish, - impuesto%20sobre%20las%20transmisiones%20de%20capital
Record 20 - internal organization data 2001-04-30
Record 20, English
Record 20, Subject field(s)
- Taxation
Record 20, Main entry term, English
- initial capital tax 1, record 20, English, initial%20capital%20tax
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, French
Record 20, Domaine(s)
- Fiscalité
Record 20, Main entry term, French
- droit d'apport
1, record 20, French, droit%20d%27apport
masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record 20, Spanish
Record 20, Campo(s) temático(s)
- Sistema tributario
Record 20, Main entry term, Spanish
- impuesto sobre el capital inicial
1, record 20, Spanish, impuesto%20sobre%20el%20capital%20inicial
masculine noun
Record 20, Abbreviations, Spanish
Record 20, Synonyms, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2000-06-15
Record 21, English
Record 21, Subject field(s)
- Titles of Forms
- Taxation
Record 21, Main entry term, English
- Part VI Tax Return-Tax on Capital of Financial Institutions
1, record 21, English, Part%20VI%20Tax%20Return%2DTax%20on%20Capital%20of%20Financial%20Institutions
correct, Canada
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 OBS
Form T2044, Revenue Canada Taxation. 1, record 21, English, - Part%20VI%20Tax%20Return%2DTax%20on%20Capital%20of%20Financial%20Institutions
Record 21, French
Record 21, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 21, Main entry term, French
- Déclaration de l'impôt de la Partie VI - Impôt sur le capital d'institutions financières
1, record 21, French, D%C3%A9claration%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20VI%20%2D%20Imp%C3%B4t%20sur%20le%20capital%20d%27institutions%20financi%C3%A8res
correct, feminine noun, Canada
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
Formule T2044, Revenu Canada Impôt. 1, record 21, French, - D%C3%A9claration%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20VI%20%2D%20Imp%C3%B4t%20sur%20le%20capital%20d%27institutions%20financi%C3%A8res
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2000-06-05
Record 22, English
Record 22, Subject field(s)
- Titles of Forms
- Taxation
Record 22, Main entry term, English
- Calculated British Columbia venture capital tax credit
1, record 22, English, Calculated%20British%20Columbia%20venture%20capital%20tax%20credit
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
- Calculated B.C. VCTC 2, record 22, English, Calculated%20B%2EC%2E%20VCTC
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999. 1, record 22, English, - Calculated%20British%20Columbia%20venture%20capital%20tax%20credit
Record 22, French
Record 22, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 22, Main entry term, French
- Montant admissible au titre du crédit d'impôt de la C.-B. pour capital de risque
1, record 22, French, Montant%20admissible%20au%20titre%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20C%2E%2DB%2E%20pour%20capital%20de%20risque
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 22, French, - Montant%20admissible%20au%20titre%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20de%20la%20C%2E%2DB%2E%20pour%20capital%20de%20risque
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2000-03-20
Record 23, English
Record 23, Subject field(s)
- Titles of Forms
- Taxation
Record 23, Main entry term, English
- Part X. 3 tax Return for A Labour-Sponsored Venture Capital Corporation
1, record 23, English, Part%20X%2E%203%20tax%20Return%20for%20A%20Labour%2DSponsored%20Venture%20Capital%20Corporation
correct, Canada
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 OBS
Publication number +T2152 E of Revenue Canada. 1, record 23, English, - Part%20X%2E%203%20tax%20Return%20for%20A%20Labour%2DSponsored%20Venture%20Capital%20Corporation
Record 23, French
Record 23, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 23, Main entry term, French
- Déclaration de l'impôt de la partie X.3 pour une société à capital de risque de travailleurs
1, record 23, French, D%C3%A9claration%20de%20l%27imp%C3%B4t%20de%20la%20partie%20X%2E3%20pour%20une%20soci%C3%A9t%C3%A9%20%C3%A0%20capital%20de%20risque%20de%20travailleurs
correct, feminine noun, Canada
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
Publication numéro +T2152 F de Revenu Canada. 1, record 23, French, - D%C3%A9claration%20de%20l%27imp%C3%B4t%20de%20la%20partie%20X%2E3%20pour%20une%20soci%C3%A9t%C3%A9%20%C3%A0%20capital%20de%20risque%20de%20travailleurs
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2000-01-26
Record 24, English
Record 24, Subject field(s)
- Taxation
Record 24, Main entry term, English
- venture capital tax credit
1, record 24, English, venture%20capital%20tax%20credit
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 OBS
(Saskatchewan, British Columbia). 3, record 24, English, - venture%20capital%20tax%20credit
Record number: 24, Textual support number: 2 OBS
Expression(s) used on the federal income tax return T1 forms. 4, record 24, English, - venture%20capital%20tax%20credit
Record 24, French
Record 24, Domaine(s)
- Fiscalité
Record 24, Main entry term, French
- crédit d'impôt pour capital de risque
1, record 24, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque
correct, masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Crédit d'impôt de la Saskatchewan, de la Colombie-Britannique pour capital de risque. 3, record 24, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque
Record number: 24, Textual support number: 2 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 4, record 24, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1999-10-08
Record 25, English
Record 25, Subject field(s)
- Taxation
Record 25, Main entry term, English
- capital circulation tax 1, record 25, English, capital%20circulation%20tax
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, French
Record 25, Domaine(s)
- Fiscalité
Record 25, Main entry term, French
- impôt sur la circulation des capitaux
1, record 25, French, imp%C3%B4t%20sur%20la%20circulation%20des%20capitaux
masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record 25, Spanish
Record 25, Campo(s) temático(s)
- Sistema tributario
Record 25, Main entry term, Spanish
- impuesto sobre la circulación de capital
1, record 25, Spanish, impuesto%20sobre%20la%20circulaci%C3%B3n%20de%20capital
masculine noun
Record 25, Abbreviations, Spanish
Record 25, Synonyms, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1999-10-07
Record 26, English
Record 26, Subject field(s)
- Taxation
Record 26, Main entry term, English
- capital yield tax 1, record 26, English, capital%20yield%20tax
Record 26, Abbreviations, English
Record 26, Synonyms, English
- tax on income from capital 2, record 26, English, tax%20on%20income%20from%20capital
Record 26, Textual support, English
Record 26, French
Record 26, Domaine(s)
- Fiscalité
Record 26, Main entry term, French
- impôt sur le revenu du capital
1, record 26, French, imp%C3%B4t%20sur%20le%20revenu%20du%20capital
masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record 26, Spanish
Record 26, Campo(s) temático(s)
- Sistema tributario
Record 26, Main entry term, Spanish
- impuesto sobre las rentas del capital
1, record 26, Spanish, impuesto%20sobre%20las%20rentas%20del%20capital
correct, masculine noun
Record 26, Abbreviations, Spanish
Record 26, Synonyms, Spanish
- impuesto sobre la renta del capital 2, record 26, Spanish, impuesto%20sobre%20la%20renta%20del%20capital
masculine noun
- impuesto sobre el rendimiento del capital 3, record 26, Spanish, impuesto%20sobre%20el%20rendimiento%20del%20capital
masculine noun
Record 26, Textual support, Spanish
Record number: 26, Textual support number: 1 DEF
Impuesto de producto que grava los rendimientos del capital entregado a préstamo o aportado como participación a una sociedad. 1, record 26, Spanish, - impuesto%20sobre%20las%20rentas%20del%20capital
Record 27 - internal organization data 1999-10-07
Record 27, English
Record 27, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Finance
Record 27, Main entry term, English
- Risk Capital Investment Tax Credits Act
1, record 27, English, Risk%20Capital%20Investment%20Tax%20Credits%20Act
correct, Northwest Territories
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, French
Record 27, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Finances
Record 27, Main entry term, French
- Loi sur les crédits d'impôt pour investissement de capital de risque
1, record 27, French, Loi%20sur%20les%20cr%C3%A9dits%20d%27imp%C3%B4t%20pour%20investissement%20de%20capital%20de%20risque
correct, feminine noun, Northwest Territories
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1999-10-07
Record 28, English
Record 28, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Finance
Record 28, Main entry term, English
- Risk Capital Investment Tax Credits Regulations
1, record 28, English, Risk%20Capital%20Investment%20Tax%20Credits%20Regulations
correct, Northwest Territories
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 OBS
Pursuant to the Risk Capital Investment Tax Credits Act, Gazette Part II. 1, record 28, English, - Risk%20Capital%20Investment%20Tax%20Credits%20Regulations
Record 28, French
Record 28, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Finances
Record 28, Main entry term, French
- Règlement sur les crédits d'impôt pour investissement de capital de risque
1, record 28, French, R%C3%A8glement%20sur%20les%20cr%C3%A9dits%20d%27imp%C3%B4t%20pour%20investissement%20de%20capital%20de%20risque
correct, masculine noun, Northwest Territories
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 OBS
En vertu de la Loi sur les crédits d'impôt pour investissement de capital de risque, Gazette partie II. 1, record 28, French, - R%C3%A8glement%20sur%20les%20cr%C3%A9dits%20d%27imp%C3%B4t%20pour%20investissement%20de%20capital%20de%20risque
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1999-07-23
Record 29, English
Record 29, Subject field(s)
- Titles of Monographs
Record 29, Main entry term, English
- Model tax convention on income and on capital : condensed version
1, record 29, English, Model%20tax%20convention%20on%20income%20and%20on%20capital%20%3A%20condensed%20version
correct, international
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 OBS
Paris: Organisation for Economic Co-operation and Development, 1998. 1, record 29, English, - Model%20tax%20convention%20on%20income%20and%20on%20capital%20%3A%20condensed%20version
Record 29, French
Record 29, Domaine(s)
- Titres de monographies
Record 29, Main entry term, French
- Modèle de convention fiscale concernant le revenu et la fortune : version abrégée
1, record 29, French, Mod%C3%A8le%20de%20convention%20fiscale%20concernant%20le%20revenu%20et%20la%20fortune%20%3A%20version%20abr%C3%A9g%C3%A9e
correct, masculine noun, international
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 OBS
Paris : Organisation de coopération et de développement économiques, 1998. 1, record 29, French, - Mod%C3%A8le%20de%20convention%20fiscale%20concernant%20le%20revenu%20et%20la%20fortune%20%3A%20version%20abr%C3%A9g%C3%A9e
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1999-07-20
Record 30, English
Record 30, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Taxation
Record 30, Main entry term, English
- Corporation Capital Tax
1, record 30, English, Corporation%20Capital%20Tax
correct, Manitoba
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 OBS
Manitoba Finance. 1, record 30, English, - Corporation%20Capital%20Tax
Record 30, French
Record 30, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Fiscalité
Record 30, Main entry term, French
- Impôt sur le capital des corporations
1, record 30, French, Imp%C3%B4t%20sur%20le%20capital%20des%20corporations
correct, masculine noun, Manitoba
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 OBS
Finances Manitoba. 1, record 30, French, - Imp%C3%B4t%20sur%20le%20capital%20des%20corporations
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1998-04-24
Record 31, English
Record 31, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Taxation
Record 31, Main entry term, English
- Corporation Capital Tax Act
1, record 31, English, Corporation%20Capital%20Tax%20Act
correct, Manitoba
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, French
Record 31, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Fiscalité
Record 31, Main entry term, French
- Loi de l'impôt sur le capital des corporations
1, record 31, French, Loi%20de%20l%27imp%C3%B4t%20sur%20le%20capital%20des%20corporations
correct, feminine noun, Manitoba
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1998-01-27
Record 32, English
Record 32, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Finance
Record 32, Main entry term, English
- Capital Gains Tax Refund Program Regulation
1, record 32, English, Capital%20Gains%20Tax%20Refund%20Program%20Regulation
correct, Manitoba
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 OBS
Pursuant to The Income Tax Act. 1, record 32, English, - Capital%20Gains%20Tax%20Refund%20Program%20Regulation
Record 32, French
Record 32, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Finances
Record 32, Main entry term, French
- Règlement sur le programme de remboursement d'impôt
1, record 32, French, R%C3%A8glement%20sur%20le%20programme%20de%20remboursement%20d%27imp%C3%B4t
correct, masculine noun, Manitoba
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record number: 32, Textual support number: 1 OBS
En vertu de la Loi de l'impôt sur le revenu. 1, record 32, French, - R%C3%A8glement%20sur%20le%20programme%20de%20remboursement%20d%27imp%C3%B4t
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 1997-11-26
Record 33, English
Record 33, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Finance
Record 33, Main entry term, English
- Corporation Capital Tax Regulation
1, record 33, English, Corporation%20Capital%20Tax%20Regulation
correct, Manitoba
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record number: 33, Textual support number: 1 OBS
Pursuant to The Corporation Capital Tax Act. 1, record 33, English, - Corporation%20Capital%20Tax%20Regulation
Record 33, French
Record 33, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Finances
Record 33, Main entry term, French
- Règlement concernant l'impôt sur le capital des corporations
1, record 33, French, R%C3%A8glement%20concernant%20l%27imp%C3%B4t%20sur%20le%20capital%20des%20corporations
correct, masculine noun, Manitoba
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 OBS
En vertu de la Loi sur l'impôt sur le capital des corporations. 1, record 33, French, - R%C3%A8glement%20concernant%20l%27imp%C3%B4t%20sur%20le%20capital%20des%20corporations
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 1996-11-15
Record 34, English
Record 34, Subject field(s)
- Taxation
Record 34, Main entry term, English
- capital tax surcharge 1, record 34, English, capital%20tax%20surcharge
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 CONT
The temporary capital tax surcharge on large deposit-taking institutions, which was introduced in the 1995 budget and which is scheduled to expire on October 31, 1996, will be extended until October 31, 1997. 1, record 34, English, - capital%20tax%20surcharge
Record 34, French
Record 34, Domaine(s)
- Fiscalité
Record 34, Main entry term, French
- surtaxe sur le capital
1, record 34, French, surtaxe%20sur%20le%20capital
feminine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 CONT
La surtaxe temporaire sur le capital des grandes institutions de dépôt qui avait été instaurée dans le budget de 1995 et devait expirer le 31 octobre 1996 sera prolongée jusqu'au 31 octobre 1997. 1, record 34, French, - surtaxe%20sur%20le%20capital
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 1995-12-18
Record 35, English
Record 35, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
Record 35, Main entry term, English
- Corporation Capital Tax Act
1, record 35, English, Corporation%20Capital%20Tax%20Act
correct, Nova Scotia
Record 35, Abbreviations, English
Record 35, Synonyms, English
- An Act Respecting a Tax on the Capital of Certain Financial Corporations 1, record 35, English, An%20Act%20Respecting%20a%20Tax%20on%20the%20Capital%20of%20Certain%20Financial%20Corporations
correct, Nova Scotia
Record 35, Textual support, English
Record 35, French
Record 35, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
Record 35, Main entry term, French
- Corporation Capital Tax Act
1, record 35, French, Corporation%20Capital%20Tax%20Act
correct, Nova Scotia
Record 35, Abbreviations, French
Record 35, Synonyms, French
- An Act Respecting a Tax on the Capital of Certain Financial Corporations 1, record 35, French, An%20Act%20Respecting%20a%20Tax%20on%20the%20Capital%20of%20Certain%20Financial%20Corporations
correct, Nova Scotia
Record 35, Textual support, French
Record number: 35, Textual support number: 1 OBS
Les lois de la Nouvelle-Écosse ne sont pas traduites. 2, record 35, French, - Corporation%20Capital%20Tax%20Act
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 1995-10-25
Record 36, English
Record 36, Subject field(s)
- Titles of Laws and Regulations
Record 36, Main entry term, English
- The Financial Corporations Capital Tax Act
1, record 36, English, The%20Financial%20Corporations%20Capital%20Tax%20Act
correct, Newfoundland and Labrador
Record 36, Abbreviations, English
Record 36, Synonyms, English
Record 36, French
Record 36, Domaine(s)
- Titres de lois et de règlements
Record 36, Main entry term, French
- The Financial Corporations Capital Tax Act
1, record 36, French, The%20Financial%20Corporations%20Capital%20Tax%20Act
correct, Newfoundland and Labrador
Record 36, Abbreviations, French
Record 36, Synonyms, French
Record 36, Textual support, French
Record 36, Spanish
Record 36, Textual support, Spanish
Record 37 - internal organization data 1995-04-21
Record 37, English
Record 37, Subject field(s)
- Titles of Laws and Regulations
Record 37, Main entry term, English
- Venture Capital Tax Credit Act
1, record 37, English, Venture%20Capital%20Tax%20Credit%20Act
correct, Saskatchewan
Record 37, Abbreviations, English
Record 37, Synonyms, English
- An Act respecting Venture Capital Corporations 1, record 37, English, An%20Act%20respecting%20Venture%20Capital%20Corporations
correct, Saskatchewan
Record 37, French
Record 37, Domaine(s)
- Titres de lois et de règlements
Record 37, Main entry term, French
- Venture Capital Tax Credit Act
1, record 37, French, Venture%20Capital%20Tax%20Credit%20Act
correct, Saskatchewan
Record 37, Abbreviations, French
Record 37, Synonyms, French
- An Act respecting Venture Capital Corporations 1, record 37, French, An%20Act%20respecting%20Venture%20Capital%20Corporations
correct, Saskatchewan
Record 37, Textual support, French
Record 37, Spanish
Record 37, Textual support, Spanish
Record 38 - internal organization data 1995-04-21
Record 38, English
Record 38, Subject field(s)
- Titles of Laws and Regulations
Record 38, Main entry term, English
- Corporation Capital Tax Act
1, record 38, English, Corporation%20Capital%20Tax%20Act
correct, Saskatchewan
Record 38, Abbreviations, English
Record 38, Synonyms, English
- An Act respecting Corporation Capital Tax 1, record 38, English, An%20Act%20respecting%20Corporation%20Capital%20Tax
correct, Saskatchewan
Record 38, French
Record 38, Domaine(s)
- Titres de lois et de règlements
Record 38, Main entry term, French
- Corporation Capital Tax Act
1, record 38, French, Corporation%20Capital%20Tax%20Act
correct, Saskatchewan
Record 38, Abbreviations, French
Record 38, Synonyms, French
- An Act respecting Corporation Capital Tax 1, record 38, French, An%20Act%20respecting%20Corporation%20Capital%20Tax
correct, Saskatchewan
Record 38, Textual support, French
Record 38, Spanish
Record 38, Textual support, Spanish
Record 39 - internal organization data 1994-10-17
Record 39, English
Record 39, Subject field(s)
- Titles of Laws and Regulations
Record 39, Main entry term, English
- Corporation Capital Tax Act
1, record 39, English, Corporation%20Capital%20Tax%20Act
correct, British Columbia
Record 39, Abbreviations, English
Record 39, Synonyms, English
Record 39, French
Record 39, Domaine(s)
- Titres de lois et de règlements
Record 39, Main entry term, French
- Corporation Capital Tax Act
1, record 39, French, Corporation%20Capital%20Tax%20Act
correct, British Columbia
Record 39, Abbreviations, French
Record 39, Synonyms, French
Record 39, Textual support, French
Record 39, Spanish
Record 39, Textual support, Spanish
Record 40 - internal organization data 1994-10-07
Record 40, English
Record 40, Subject field(s)
- Taxation
Record 40, Main entry term, English
- tax treatment of capital gains
1, record 40, English, tax%20treatment%20of%20capital%20gains
correct
Record 40, Abbreviations, English
Record 40, Synonyms, English
Record 40, Textual support, English
Record number: 40, Textual support number: 1 CONT
This budget contains proposals to encourage homeownership and charitable giving and to provide a fair tax treatment for contributions to qualifying mine reclamation trust funds. This budget proposes establishing a task force to develop effective economic instruments to protect the environment. It also proposes a review of the tax treatment of capital gains in the small business and farm sectors. 1, record 40, English, - tax%20treatment%20of%20capital%20gains
Record 40, Key term(s)
- capital gains tax treatment
Record 40, French
Record 40, Domaine(s)
- Fiscalité
Record 40, Main entry term, French
- traitement fiscal des gains en capital
1, record 40, French, traitement%20fiscal%20des%20gains%20en%20capital
correct, proposal
Record 40, Abbreviations, French
Record 40, Synonyms, French
- régime fiscal des gains en capital 2, record 40, French, r%C3%A9gime%20fiscal%20des%20gains%20en%20capital
masculine noun
Record 40, Textual support, French
Record number: 40, Textual support number: 1 CONT
Ce budget comporte des propositions visant à faciliter l'accès à la propriété et les dons de charité, ainsi qu'à mettre en place un régime fiscal équitable pour les sommes versées à des fonds admissibles de régénération minière. Il propose également la création d'un groupe de travail chargé de mettre au point des mécanismes économiques adéquats permettant d'assurer la protection de l'environnement. Il comporte en outre la mise en marche d'un examen du régime fiscal des gains en capital dans le secteur des petites entreprises et celui de l'agriculture. 2, record 40, French, - traitement%20fiscal%20des%20gains%20en%20capital
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 1994-09-27
Record 41, English
Record 41, Subject field(s)
- Taxation
Record 41, Main entry term, English
- refundable capital gains tax 1, record 41, English, refundable%20capital%20gains%20tax
Record 41, Abbreviations, English
Record 41, Synonyms, English
Record 41, French
Record 41, Domaine(s)
- Fiscalité
Record 41, Main entry term, French
- impôt remboursable au titre des gains en capital
1, record 41, French, imp%C3%B4t%20remboursable%20au%20titre%20des%20gains%20en%20capital
masculine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
Record 41, Textual support, French
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 1993-11-24
Record 42, English
Record 42, Subject field(s)
- Taxation
Record 42, Main entry term, English
- labour-sponsored venture capital funds tax credit 1, record 42, English, labour%2Dsponsored%20venture%20capital%20funds%20tax%20credit
Record 42, Abbreviations, English
Record 42, Synonyms, English
Record 42, French
Record 42, Domaine(s)
- Fiscalité
Record 42, Main entry term, French
- crédit d'impôt pour fonds de capital de risque de travailleurs
1, record 42, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20fonds%20de%20capital%20de%20risque%20de%20travailleurs
masculine noun
Record 42, Abbreviations, French
Record 42, Synonyms, French
Record 42, Textual support, French
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 1992-11-25
Record 43, English
Record 43, Subject field(s)
- Taxation
Record 43, Main entry term, English
- Prince Edward Island Labour Sponsored Venture Capital Tax Credit 1, record 43, English, Prince%20Edward%20Island%20Labour%20Sponsored%20Venture%20Capital%20Tax%20Credit
Record 43, Abbreviations, English
Record 43, Synonyms, English
Record 43, Textual support, English
Record 43, French
Record 43, Domaine(s)
- Fiscalité
Record 43, Main entry term, French
- crédit d'impôt pour capital de risque de travailleurs de l'Île-du-Prince-Edouard
1, record 43, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20de%20travailleurs%20de%20l%27%C3%8Ele%2Ddu%2DPrince%2DEdouard
masculine noun
Record 43, Abbreviations, French
Record 43, Synonyms, French
Record 43, Textual support, French
Record number: 43, Textual support number: 1 OBS
crédit provincial. 1, record 43, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20de%20travailleurs%20de%20l%27%C3%8Ele%2Ddu%2DPrince%2DEdouard
Record number: 43, Textual support number: 2 OBS
Revenu Canada, Impôt. 1, record 43, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20de%20travailleurs%20de%20l%27%C3%8Ele%2Ddu%2DPrince%2DEdouard
Record 43, Spanish
Record 43, Textual support, Spanish
Record 44 - internal organization data 1991-12-11
Record 44, English
Record 44, Subject field(s)
- Taxation
Record 44, Main entry term, English
- paid-up capital tax 1, record 44, English, paid%2Dup%20capital%20tax
Record 44, Abbreviations, English
Record 44, Synonyms, English
Record 44, Textual support, English
Record number: 44, Textual support number: 1 CONT
In Ontario, these special taxes and the paid-up capital tax are payable over and above the corporation income tax. 1, record 44, English, - paid%2Dup%20capital%20tax
Record 44, French
Record 44, Domaine(s)
- Fiscalité
Record 44, Main entry term, French
- taxe sur le capital libéré
1, record 44, French, taxe%20sur%20le%20capital%20lib%C3%A9r%C3%A9
feminine noun
Record 44, Abbreviations, French
Record 44, Synonyms, French
Record 44, Textual support, French
Record number: 44, Textual support number: 1 CONT
En Ontario, ces taxes spéciales de même que la taxe spéciale sur le capital libéré sont payables en sus de l'impôt sur le revenu des corporations. 1, record 44, French, - taxe%20sur%20le%20capital%20lib%C3%A9r%C3%A9
Record 44, Spanish
Record 44, Textual support, Spanish
Record 45 - internal organization data 1991-11-12
Record 45, English
Record 45, Subject field(s)
- Various Proper Names
- Taxation
Record 45, Main entry term, English
- Employees Venture Capital Corporation Tax Credit 1, record 45, English, Employees%20Venture%20Capital%20Corporation%20Tax%20Credit
Record 45, Abbreviations, English
Record 45, Synonyms, English
Record 45, Textual support, English
Record 45, French
Record 45, Domaine(s)
- Appellations diverses
- Fiscalité
Record 45, Main entry term, French
- Crédit d'impôt accordé aux employés d'une corporation de capital de risque 1, record 45, French, Cr%C3%A9dit%20d%27imp%C3%B4t%20accord%C3%A9%20aux%20employ%C3%A9s%20d%27une%20corporation%20de%20capital%20de%20risque
Record 45, Abbreviations, French
Record 45, Synonyms, French
Record 45, Textual support, French
Record number: 45, Textual support number: 1 OBS
Traduction provisoire du nom d'un crédit d'impôt de la Colombie-Britannique. 1, record 45, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20accord%C3%A9%20aux%20employ%C3%A9s%20d%27une%20corporation%20de%20capital%20de%20risque
Record 45, Spanish
Record 45, Textual support, Spanish
Record 46 - internal organization data 1989-08-21
Record 46, English
Record 46, Subject field(s)
- Taxation
Record 46, Main entry term, English
- employee venture capital tax credit 1, record 46, English, employee%20venture%20capital%20tax%20credit
Record 46, Abbreviations, English
Record 46, Synonyms, English
Record 46, Textual support, English
Record number: 46, Textual support number: 1 OBS
In British Columbia. 1, record 46, English, - employee%20venture%20capital%20tax%20credit
Record 46, French
Record 46, Domaine(s)
- Fiscalité
Record 46, Main entry term, French
- crédit d'impôt pour capital de risque d'employés
1, record 46, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20d%27employ%C3%A9s
proposal, masculine noun
Record 46, Abbreviations, French
Record 46, Synonyms, French
Record 46, Textual support, French
Record number: 46, Textual support number: 1 OBS
En Colombie-Britannique. 1, record 46, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20capital%20de%20risque%20d%27employ%C3%A9s
Record 46, Spanish
Record 46, Textual support, Spanish
Record 47 - internal organization data 1988-03-07
Record 47, English
Record 47, Subject field(s)
- Taxation
Record 47, Main entry term, English
- refundable capital gains tax on hand
1, record 47, English, refundable%20capital%20gains%20tax%20on%20hand
correct
Record 47, Abbreviations, English
- RCGTOH 1, record 47, English, RCGTOH
correct
Record 47, Synonyms, English
Record 47, Textual support, English
Record number: 47, Textual support number: 1 OBS
Source: Income Tax Act, S. 131(6); 132(4). 2, record 47, English, - refundable%20capital%20gains%20tax%20on%20hand
Record 47, French
Record 47, Domaine(s)
- Fiscalité
Record 47, Main entry term, French
- impôt en main remboursable au titre des gains en capital
1, record 47, French, imp%C3%B4t%20en%20main%20remboursable%20au%20titre%20des%20gains%20en%20capital
correct, masculine noun
Record 47, Abbreviations, French
- IMRGC 2, record 47, French, IMRGC
correct, masculine noun
Record 47, Synonyms, French
Record 47, Textual support, French
Record number: 47, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 131(6); 132(4). 3, record 47, French, - imp%C3%B4t%20en%20main%20remboursable%20au%20titre%20des%20gains%20en%20capital
Record 47, Spanish
Record 47, Textual support, Spanish
Record 48 - internal organization data 1986-12-10
Record 48, English
Record 48, Subject field(s)
- Taxation Law
- Finance
Record 48, Main entry term, English
- tax on exportation of capital 1, record 48, English, tax%20on%20exportation%20of%20capital
Record 48, Abbreviations, English
Record 48, Synonyms, English
Record 48, French
Record 48, Domaine(s)
- Droit fiscal
- Finances
Record 48, Main entry term, French
- impôt sur les capitaux fugitifs
1, record 48, French, imp%C3%B4t%20sur%20les%20capitaux%20fugitifs
masculine noun
Record 48, Abbreviations, French
Record 48, Synonyms, French
Record 48, Textual support, French
Record 48, Spanish
Record 48, Textual support, Spanish
Record 49 - internal organization data 1986-07-09
Record 49, English
Record 49, Subject field(s)
- Taxation
Record 49, Main entry term, English
- potential capital gains tax liability 1, record 49, English, potential%20capital%20gains%20tax%20liability
Record 49, Abbreviations, English
Record 49, Synonyms, English
Record 49, Textual support, English
Record 49, French
Record 49, Domaine(s)
- Fiscalité
Record 49, Main entry term, French
- dette éventuelle d'impôt sur les gains en capital
1, record 49, French, dette%20%C3%A9ventuelle%20d%27imp%C3%B4t%20sur%20les%20gains%20en%20capital
feminine noun
Record 49, Abbreviations, French
Record 49, Synonyms, French
Record 49, Textual support, French
Record number: 49, Textual support number: 1 OBS
(TAREFO 10-12-71) 1, record 49, French, - dette%20%C3%A9ventuelle%20d%27imp%C3%B4t%20sur%20les%20gains%20en%20capital
Record 49, Spanish
Record 49, Textual support, Spanish
Record 50 - internal organization data 1976-06-19
Record 50, English
Record 50, Subject field(s)
- Taxation
Record 50, Main entry term, English
- capital gains tax rate 1, record 50, English, capital%20gains%20tax%20rate
Record 50, Abbreviations, English
Record 50, Synonyms, English
Record 50, French
Record 50, Domaine(s)
- Fiscalité
Record 50, Main entry term, French
- taux d'impôt applicable aux gains de capital
1, record 50, French, taux%20d%27imp%C3%B4t%20applicable%20aux%20gains%20de%20capital
masculine noun
Record 50, Abbreviations, French
Record 50, Synonyms, French
Record 50, Textual support, French
Record 50, Spanish
Record 50, Textual support, Spanish
Record 51 - internal organization data 1975-03-11
Record 51, English
Record 51, Subject field(s)
- Taxation
Record 51, Main entry term, English
- tax on the movement of capital 1, record 51, English, tax%20on%20the%20movement%20of%20capital
Record 51, Abbreviations, English
Record 51, Synonyms, English
Record 51, French
Record 51, Domaine(s)
- Fiscalité
Record 51, Main entry term, French
- impôt sur le mouvement des capitaux 1, record 51, French, imp%C3%B4t%20sur%20le%20mouvement%20des%20capitaux
Record 51, Abbreviations, French
Record 51, Synonyms, French
Record 51, Textual support, French
Record 51, Spanish
Record 51, Textual support, Spanish
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