TERMIUM Plus®

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COUT LOTISSEMENT [1 record]

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Record 1 1996-11-15

English

Subject field(s)
  • Public Sector Budgeting
  • Urban Housing
CONT

Paragraph 13(7.5)(a) [of Income Tax Act] applies where a taxpayer is required under the terms of a contract that is made after [Budget Day -1] to make a payment to Her Majesty in right of Canada or a province or to a Canadian municipality in respect of certain townsite costs incurred or to be incurred by the recipient to acquire a prescribed property in respect of the taxpayer.

French

Domaine(s)
  • Budget des collectivités publiques
  • Habitation et logement (Urbanisme)
CONT

L'alinéa 13(7.5)a) [de la loi de l'impôt sur le revenu] s'applique lorsqu'un contribuable est tenu, selon les modalités d'une convention conclue après [la date du budget 1], d'effectuer un paiement à Sa Majesté du chef du Canada ou d'une province ou à une municipalité canadienne relativement à certains coûts de lotissement engagés ou à engager par le bénéficiaire du paiement en vue d'acquérir un bien visé par règlement quant au contribuable.

Spanish

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