TERMIUM Plus®

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NON-DEDUCTIBILITE [3 records]

Record 1 1997-11-07

English

Subject field(s)
  • Taxation
Key term(s)
  • cooling-off period

French

Domaine(s)
  • Fiscalité
OBS

Dans le contexte du crédit d'impôt relatif à un fonds de travailleurs.

Key term(s)
  • période de non déductibilité

Spanish

Save record 1

Record 2 1996-11-15

English

Subject field(s)
  • Taxation
CONT

The resource allowance recognizes the non-deductibility of Crown royalties, mining taxes and other charges related to oil and gas or mining production.

French

Domaine(s)
  • Fiscalité
CONT

La déduction relative aux ressources tient compte de la non- déductibilité des redevances de la Couronne, des impôts miniers et des autres prélèvements au titre de la production pétrolière, gazière ou minière.

Spanish

Save record 2

Record 3 1995-10-01

English

Subject field(s)
  • Laws and Legal Documents
Key term(s)
  • non deductibility rule

French

Domaine(s)
  • Lois et documents juridiques
OBS

Source(s) : Ratych, [1990] 1 RCS [Recueil des arrêts de la Cour suprême du Canada] 940, 948.

Key term(s)
  • règle de la non déductibilité

Spanish

Save record 3

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