combined income tax rate (provincial and federal)taux cumulatif de l’impôt sur le revenu R.S., c. P-6; 75(1)(b) provincial personal income tax ratetaux de l’impôt provincial sur le revenu des particuliers R.S., c. F-8; 12 "provincial personal income tax rate"
Archives: Lexicon
tax credit
crédit d’impôt R.S., c. P-13; 11(1) input tax credit crédit de taxe sur les intrants R.S., c. E-15; 169(1) tax credits and rebates crédits et remboursements d’impôts R.S., c. F-8; 6(4)(b)
tax debtor
(under the Income Tax Act) débiteur fiscal R.S., c. B-3; 69(1)(c)
tax/to
(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 […]
tax abatement
abattement fiscal R.S., c. F-8; 26 "tax abatement"
tax abatement unit
unité d’abattement R.S., c. F-8; 6(3)
tax anniversary date
jour anniversaire d’imposition Income Tax Act 148(9) "tax anniversary date"
tax benefit
avantage fiscal Income Tax Act 245(1) "tax benefit"
tax collection agreement
accord de perception fiscale R.S., c. F-8; 2 "administration agreement"
tax consequences
attribut fiscal Income Tax Act 245(1) "tax consequences"