TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PLAFOND AFFAIRES [4 records]

Record 1 2007-12-06

English

Subject field(s)
  • Taxation
CONT

In order to provide additional tax relief to small businesses, Budget 2006 proposes that the annual amount of active business income eligible for the reduced tax rate - generally referred to as the "small business limit" - be increased as of January 1, 2007 to $ 400,000.

OBS

See Income Tax Act, S. 125(2).

OBS

The term "total business limit" is no longer used in the Act.

French

Domaine(s)
  • Fiscalité
DEF

Limite annuelle, aux fins du calcul de la déduction accordée aux petites entreprises, du revenu imposable d'une entreprise exploitée activement.

OBS

Voir la Loi de l'impôt sur le revenu, art. 125(2). Le terme «plafond global des affaires» n'est plus utilisé dans la Loi.

Spanish

Save record 1

Record 2 2007-01-26

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 2

Record 3 2000-01-26

English

Subject field(s)
  • Titles of Conventions, Treaties and Agreements (Documents)
  • Finance
OBS

Publication number +T2 SCH 22 of Revenue Canada.

French

Domaine(s)
  • Titres de conventions, de traités et d'accords (Documents)
  • Finances
OBS

Publication numéro +T2 SCH 23 de Revenu Canada.

Spanish

Save record 3

Record 4 1997-06-11

English

Subject field(s)
  • Titles of Federal Laws and Regulations (Canadian)
  • Taxation

French

Domaine(s)
  • Titres de lois et de règlements fédéraux canadiens
  • Fiscalité

Spanish

Save record 4

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