TERMIUM Plus®

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IMPUESTO SOBRE SOCIEDADES [3 records]

Record 1 2011-02-21

English

Subject field(s)
  • Titles of Forms
  • Taxation
Universal entry(ies)
T2
form code, see observation
OBS

T2: Code of a form used by Canada Revenue Agency (2005 and later taxation years).

Key term(s)
  • Corporation Tax Return

French

Domaine(s)
  • Titres de formulaires administratifs
  • Fiscalité
Entrée(s) universelle(s)
T2
form code, see observation
OBS

TE : Code d'un formulaire employé par l'Agence du revenu du Canada (années d'imposition 2005 et suivantes).

Key term(s)
  • T2

Spanish

Campo(s) temático(s)
  • Títulos de formularios administrativos
  • Sistema tributario
Entrada(s) universal(es)
T2
form code, see observation
Save record 1

Record 2 2009-01-08

English

Subject field(s)
  • Taxation
DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.

OBS

Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act. ... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development.

French

Domaine(s)
  • Fiscalité
DEF

Impôt qui frappe les bénéfices des sociétés de capitaux.

OBS

Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux.

OBS

L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ...

Save record 2

Record 3 2008-06-26

English

Subject field(s)
  • Taxation
CONT

All corporate income tax files, those of self-employed individuals, and GST [goods and services tax] accounts were subjected to the risk assessment process.

Key term(s)
  • corporation tax return

French

Domaine(s)
  • Fiscalité
CONT

Toutes les déclarations de revenus des sociétés, celles des travailleurs indépendants et les comptes de TPS [taxe sur les produits et services] ont été soumis au processus d'évaluation des risques.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 3

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