Archives: Lexicon

immeuble imposable R.S., c. M-13; 2(1) "taxable property"

action particulière à une institution financière Income Tax Act 248(1) "taxable RFI share"

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)