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PREFERENCIA FISCAL [1 record]

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Record 1 1999-10-08

English

Subject field(s)
  • Taxation
DEF

A provision under income-tax laws that permits a lower rate of tax for certain types of income; examples of tax preference would include a low rate of taxation for small-business income, the taxation of only one-half of capital gains, and a low rate of taxation for resource income.

CONT

The budget proposes a number of tax changes to improve the fairness and efficiency of the tax system and to raise additional revenues. These include ... ensuring that large private corporations no longer qualify for certain tax preferences aimed at small business; reducing or eliminating regionally based investment tax credits that have not been cost-effective in attracting new investment ...

Key term(s)
  • tax preferences

French

Domaine(s)
  • Fiscalité
CONT

Le budget propose un certain nombre de mesures visant à rendre le régime fiscal plus équitable et plus efficient, tout en accroissant les recettes publiques, notamment [...] l'élimination de certains avantages fiscaux destinés à la petite entreprise dans le cas des grandes sociétés privées, la réduction ou l'élimination des crédits d'impôt à l'investissement à dimension régionale qui n'ont pas permis d'attirer de nouveaux investissements de manière économique [...]

Key term(s)
  • avantages fiscaux
  • disposition préférentielle du régime fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
Key term(s)
  • preferencias fiscales
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