TERMIUM Plus®

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IMPOT GENERAL CAPITAL [1 record]

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Record 1 2007-08-24

English

Subject field(s)
  • Taxation
CONT

Capital taxes must be paid regardless of whether a corporation is profitable. This adds directly to the cost of doing business in Canada and is why Canada's New Government acted in 2006 to accelerate the elimination of its general capital tax.

French

Domaine(s)
  • Fiscalité
CONT

Qu'elle soit rentable ou non, une entreprise doit payer ses impôts sur le capital. Cette obligation s'ajoute directement à ce qu'il en coûte pour faire des affaires au Canada, et c'est la raison pour laquelle le nouveau gouvernement du Canada a adopté en 2006 des mesures visant à accélérer l'élimination au niveau fédéral de l'impôt général sur le capital.

Spanish

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