Category: Legal Glossary of Federal Statutes

(under the Income Tax Act) débiteur fiscal R.S., c. B-3; 69(1)(c)

(accounts relating to the conduct of an election)taxer R.S., c. E-2; 207(1) (costs of proceedings) taxer R.S., c. C-15.3; 97(d)/ c. C-39; 73(2) costs taxed (abandonment of a notice of expropriation) frais taxés R.S., c. R-3; 163(1) tax or fix costs and pass accounts/to (registrar of a court) taxer ou fixer les frais et approuver […]

abattement fiscal R.S., c. F-8; 26 "tax abatement"

unité d’abattement R.S., c. F-8; 6(3)

jour anniversaire d’imposition Income Tax Act 148(9) "tax anniversary date"

avantage fiscal Income Tax Act 245(1) "tax benefit"

accord de perception fiscale R.S., c. F-8; 2 "administration agreement"

attribut fiscal Income Tax Act 245(1) "tax consequences"

Cour canadienne de l’impôt R.S., c. T-2; 2 "Court"

(charged with respect to vessels)tarif R.S., c. S-2; 16(4) tariffs of tolls (applicable to railway freight) tarifs de taxes R.S., c. M-1; 3(2)(a)/ c. R-3; 278(1)