TERMIUM Plus®

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

IMPUESTO CAPITAL [1 record]

Record 1 2008-08-08

English

Subject field(s)
  • Taxation
CONT

The federal government taxes the capital of all large corporations (large corporations tax) and of large financial institutions (financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year. All provinces levy capital taxes on financial institutions and seven provinces levy a capital tax on other corporations.

OBS

tax on capital: Income Tax Act, S. 190.1.

French

Domaine(s)
  • Fiscalité
DEF

Impôt prélevé par certaines provinces sur le capital permanent des sociétés par actions.

OBS

impôt sur le capital : Loi de l'impôt sur le revenu, art. 190.1.

Key term(s)
  • impôt sur capital

Spanish

Campo(s) temático(s)
  • Sistema tributario
OBS

impuesto sobre el capital: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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