Category: Legal Glossary of Federal Statutes

service taxable R.S., c. E-15; 21.1(1) "taxable service"

imported taxable supply fourniture taxable importée R.S., c. E-15; 217 "imported taxable supply"

(of a trustee’s accounts) taxation R.S., c. B-3; 152(4) certificate of taxation (of costs) certificat de taxation R.S., c. C-39; 75(1) direct taxation impôts directs R.S., c. Y-2; 17(a) disallow or reduce on taxation/to (costs awarded to the Crown) refuser ou réduire lors de la taxation R.S., c. C-50; 28(2) level of taxation niveau de […]

reciprocal taxation agreementaccord de réciprocité fiscale R.S., c. F-8; 31(1) "reciprocal taxation agreement"

zone de taxation R.S., c. E-15; 8 "taxation area"

année d’imposition R.S., c. P-12; 2(1) "taxation year" “taxation year” or “year”“année d’imposition” ou “année” Income Tax Act 14(4) gross revenue for a taxation yearrevenu brut, pour une année d’imposition R.S., c. P-37; 2(1) "designated corporation" taxation year ending on or before December 31 année d’imposition close au plus tard le 31 décembre R.S., c. […]

gains en capital imposés Income Tax Act 130(3)(b)

obligation imposable Income Tax Act 240(1)

action privilégiée imposable Income Tax Act 248(1) "taxable preferred share"

bien canadien imposable Income Tax Act 248(1) "taxable Canadian property"