TERMIUM Plus®

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

TAX CONSEQUENCES [1 record]

Record 1 2000-07-27

English

Subject field(s)
  • Taxation
CONT

Extending the enhanced SR&ED benefits will reduce the negative tax consequences of exceeding the $200,000 small business limit by a small amount.

Key term(s)
  • tax consequence

French

Domaine(s)
  • Fiscalité
CONT

L'extension des mesures d'aide améliorées à la RS&DE [activités de recherche scientifique et de développement expérimental] diminuera les conséquences fiscales négatives subies par les entreprises dont le revenu imposable dépasse légèrement le seuil de $200,000.

Key term(s)
  • conséquence fiscale

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

Por mucho que se aspire a que un impuesto sea neutral, siempre produce efectos económicos a corto y a largo plazo: evasión, percusión, traslado e incidencia. Cuando el impuesto está al servicio de un objetivo económico, debe producir los efectos -incentivo, impedimento, progresividad, etc.- deseados.

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