TERMIUM Plus®

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IMPUESTO REEMBOLSABLE [1 record]

Record 1 2005-10-05

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

Additional Tax on investment Income of Private Corporations. Effective July 1, 1995, a refundable tax will be levied on the investment income received by a Canadian-controlled private corporation.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Impôt supplémentaire sur le revenu de placement des sociétés privées. À compter du 1er juillet 1995, un impôt remboursable sera prélevé sur le revenu de placement des sociétés privées sous contrôle canadien.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Presupuestación del sector público
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