TERMIUM Plus®

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DEDUCTIBILITY [8 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
  • Employment Benefits
CONT

the deductibility of pension contributions.

French

Domaine(s)
  • Fiscalité
  • Avantages sociaux
DEF

Caractère d'une somme que le contribuable peut déduire lors du calcul de son revenu imposable.

CONT

déductibilité des cotisations de retraite.

Spanish

Save record 1

Record 2 2024-04-26

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
CONT

En tant que facteur important de l'établissement du taux effectif d'imposition, la restriction relative à la déductibilité des intérêts devrait idéalement être limitée aux investissements directs étrangers qui sont relativement immobiles.

Spanish

Save record 2

Record 3 1998-03-27

English

Subject field(s)
  • Titles of Federal Laws and Regulations (Canadian)
  • Taxation

French

Domaine(s)
  • Titres de lois et de règlements fédéraux canadiens
  • Fiscalité

Spanish

Save record 3

Record 4 1995-10-01

English

Subject field(s)
  • Laws and Legal Documents
Key term(s)
  • non deductibility rule

French

Domaine(s)
  • Lois et documents juridiques
OBS

Source(s) : Ratych, [1990] 1 RCS [Recueil des arrêts de la Cour suprême du Canada] 940, 948.

Key term(s)
  • règle de la non déductibilité

Spanish

Save record 4

Record 5 1990-03-02

English

Subject field(s)
  • Social Security and Employment Insurance
  • Taxation
OBS

The English term and its French equivalent were extracted from documents on the proposed legislation and regulations implementing the new systems of tax assistance for retirement saving (December 1989).

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Fiscalité

Spanish

Save record 5

Record 6 1989-03-01

English

Subject field(s)
  • Artificial Intelligence

French

Domaine(s)
  • Intelligence artificielle

Spanish

Save record 6

Record 7 1976-06-19

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 7

Record 8 1975-03-11

English

Subject field(s)
  • Taxation Law
  • Occupation Names (General)
  • Finance

French

Domaine(s)
  • Droit fiscal
  • Désignations des emplois (Généralités)
  • Finances

Spanish

Save record 8

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