TERMIUM Plus®

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

TAUX PRESCRIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-03-08

English

Subject field(s)
  • Taxation
CONT

The general prescribed rate used to determine the taxable benefit relating to the personal portion of automobile operating expenses paid by employers will remain at 14 cents per kilometre.

OBS

Source: Income Tax Act, section 80.4(7)(b).

PHR

General prescribed rate.

French

Domaine(s)
  • Fiscalité
CONT

Le taux prescrit général servant à déterminer la valeur de l'avantage imposable qu'un employé reçoit à titre de la partie personnelle des frais de fonctionnement d'une automobile payés par l'employeur sur un véhicule fourni par ce dernier demeurera à 14 cents le kilomètre.

OBS

Source : Loi de l'impôt sur le revenu, article 80.4(7)(b).

PHR

Taux prescrit général.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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