TERMIUM Plus®

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CISRCA [1 record]

Record 1 2016-03-07

English

Subject field(s)
  • Taxation
CONT

The Special Recovery Share-Purchase Tax Credit will assist corporations in raising equity to finance new investment projects. [It] will operate by permitting corporations to use tax credits earned on new investment to attract purchasers of new common equity issued by the company between July 1, 1983 and the end of 1986.

Key term(s)
  • share-purchase tax credit

French

Domaine(s)
  • Fiscalité

Spanish

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