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CALCUL 20 CENT [1 record]

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Record 1 1996-11-15

English

Subject field(s)
  • Taxation
CONT

Under the existing Income Tax Regulations, "resource profits" are determined under subsection 1204(1) of the Regulations. 25 per cent of "resource profits" (after a number of adjustments) may be deducted under paragraph 20(1)(v.1) of the Act in computing income. The deduction is known as the "resource allowance".

French

Domaine(s)
  • Fiscalité
CONT

Actuellement, les bénéfices relatifs à des ressources sont déterminés selon le paragraphe 1204(1) du Règlement de l'impôt sur le revenu. Un montant égal à 25 pour cent de ces bénéfices, compte tenu de certains rajustements, peut être déduit en application de l'alinéa 20(1) v. 1) de la Loi de l'impôt sur le revenu dans le calcul du revenu. Cette déduction est connue sous le nom «déduction relative à des ressources ».

Spanish

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