TERMIUM Plus®

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REVENU RAJUSTE TIRE ENTREPRISE [1 record]

Record 1 1996-11-15

English

Subject field(s)
  • Taxation
CONT

A corporation's manufacturing and processing tax credit is based, in part, on the corporation's "adjusted business income".

OBS

Source: Income Tax Regulations, S. 5202.

French

Domaine(s)
  • Fiscalité
CONT

Le crédit d'impôt pour fabrication et transformation d'une société est fondée, en partie, sur son «revenu rajusté tiré d'une entreprise».

OBS

Source : Règlements de l'impôt sur le revenu, art. 5202.

Spanish

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