TERMIUM Plus®

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SUBSIDO ACREDITABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-06-13

English

Subject field(s)
  • Taxation
CONT

Refundable tax credit: Where a tax credit is refundable, a portion of the credit which is not needed to reduce a taxpayer's tax liability (because it is already zero) may be paid to the taxpayer. An example is the refundable investment tax credit.

OBS

refundable tax credits : field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999.

PHR

Federal refundable credit.

French

Domaine(s)
  • Fiscalité
DEF

Crédit d'impôt dont le montant est remboursé au contribuable si celui-ci n'a pas suffisamment d'impôt à payer pour pouvoir en profiter par compensation.

OBS

crédit d'impôt remboursable : terme tiré de la déclaration d'impôt T1 au niveau fédéral et du Manuel des Opérations de l'impôt (MOI-40(10)0-H).

PHR

Crédit fédéral remboursable.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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