abri fiscal Income Tax Act 237.1(1) "tax shelter"
Category: Legal Glossary of Federal Statutes
tax termination date
date de fin d’imposition R.S., c. N-26; Sch. I, 5(b)(v)
tax transfer
total equalized tax transfertotalité des transferts fiscaux et de la péréquation R.S., c. F-8; 16(1)
taxable
evidence taxable (in ordinary actions)témoignages taxables R.S., c. C-39; 74(2)
taxable Canadian corporation
société canadienne imposable Income Tax Act 89(1) "taxable Canadian corporation"
tax records
tax records and returns archives et déclarations d’impôt R.S., c. B-3; 158(b)
tax reduction
federal income tax reduction dégrèvement d’impôt fédéral sur le revenu R.S., c. F-8; 13(1)(a)
tax refund
net tax refund remboursement de taxe nette R.S., c. E-15; 229(1)
tax deferred account
compte d’impôt différé Income Tax Act 219(7) "tax deferred account"
tax exempt land
terrain non imposable R.S., c. M-13; 2(1) "federal property" (d)