TERMIUM Plus®

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

ADDITIONAL SURTAX [1 record]

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Record 1 2012-10-11

English

Subject field(s)
  • Taxation Law
  • Finance
CONT

Under the law, though, the passive income (investments, interest, etc.) will be subject to the additional surtax when the trust or estate reaches the highest marginal rate at $12,000.

French

Domaine(s)
  • Droit fiscal
  • Finances
CONT

Cette surtaxe supplémentaire est de 3% sur les revenus fiscaux (du travail et du capital) c'est -à-dire après déduction de toutes les niches fiscales (dieu sait que les très riches savent très bien les utiliser!) pour les personnes gagnant plus de 500.000 euros non par foyer mais par part.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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