TERMIUM Plus®

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

ABATEMENT INCOME EARNED [1 record]

Record 1 2007-08-06

English

Subject field(s)
  • Taxation
CONT

The corporate surtax applies to all corporations and is calculated at a rate of 4 per cent of federal corporate tax payable after the 10-per-cent abatement for income earned in a province.

French

Domaine(s)
  • Fiscalité
CONT

La surtaxe des sociétés s'applique à toutes les sociétés et elle est calculée au taux de 4 % sur l'impôt fédéral des sociétés payable après l'abattement de 10 % pour le revenu gagné dans une province.

Spanish

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