TERMIUM Plus®

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CONSTRUCTIVE RECEIPT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-05-05

English

Subject field(s)
  • Taxation
DEF

The legal fiction whereby an item is considered to be the income of an individual on the cash basis, even though not actually received by him or her, because unconditionally available to him or her.

French

Domaine(s)
  • Fiscalité
DEF

Élément (par exemple des intérêts) que le contribuable doit inclure dans le calcul de son revenu imposable s'il peut disposer des fonds en cause, même s'il ne les a pas touchés.

OBS

Les intérêts portés au crédit du compte en banque d'un contribuable constituent un élément de l'assiette fiscale de ce dernier.

Spanish

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