compte d’impôt différé Income Tax Act 219(7) "tax deferred account"
Archives: Lexicon
tax exempt land
terrain non imposable R.S., c. M-13; 2(1) "federal property" (d)
tax fraction
(goods and services tax) fraction de taxe R.S., c. E-15; 123(1) "tax fraction"
tax liability
dette fiscale R.S., c. T-3; 3(3)(b)
tax otherwise payable
impôt payable par ailleurs Income Tax Act 127.4(1) "tax otherwise payable" tax for the year otherwise payable under this Part impôt payable par ailleurs pour l’année en vertu de la présente partie Income Tax Act 126(7) "tax for the year otherwise payable under this Part" tax otherwise payable under this Part for the year impôt […]
tax paid goods
duty and tax paid goods biens libérés des droits et taxes R.S., c. C-53; 7
tax-paid goods
marchandises libérées de taxe R.S., c. E-15; 120(1) "tax-paid goods"
tax-paid income
revenu libéré d’impôt Income Tax Act 146.1(1) "tax-paid income"
tax payable
impôt payable R.S., c. D-0.5; 5(d) tax payable on a value, price or quantity basis taxe payable selon la valeur, le prix ou la quantité R.S., c. F-8; 31(1) "provincial tax or fee" (a)
tax policy
(in relation to energy matters) politique fiscale R.S., c. C-20; 18(1)(a) for the purposes of evaluating and formulating tax policy en vue de l’évaluation et de la formulation de la politique fiscale R.S., c. C-15.5; 17(a)