TERMIUM Plus®

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MASSE FISCALE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-05-17

English

Subject field(s)
  • Taxation
DEF

A term formerly used in income tax legislation; broadly, net assets.

OBS

Source: Income Tax Application Rules, S. 26(12).

French

Domaine(s)
  • Fiscalité
DEF

Terme utilisé autrefois dans les lois fiscales pour désigner, d'une façon générale, l'actif net d'une société par actions.

OBS

Source : Règles concernant l'application de l'impôt sur le revenu, article 26(12).

Spanish

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