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Canadian Online Legal Dictionary
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Canadian Online Legal Dictionary
Found
77
results
A
Alternative minimum tax (AMT)
AMT
Arm's length
Associated enterprises
Average tax rate
B
Branch
Branch profits tax
C
Capital cost allowance (CCA)
Capital gain
Capital gains tax
CCA
Competent authority
Consolidated Revenue Fund
Consumption taxes
Controlled foreign affiliate
Corporate tax
Credit method
Cross-border transactions
D
Deferred taxes
Dependent agent
Dividends
E
Economic double taxation
Employer-provided health and dental benefits
Excise tax
Exemption method
Exemption with progression
F
Family income
Family trusts
Flat tax
Flow-through share
Foreign affiliate
Foreign trusts
G
Goods and Services Tax (GST)
GST
GST rebates
I
Income
Income testing
Input tax credits
Investment income
Investment tax credit
J
Juridical double taxation
L
Limitations of benefits
Loss carryovers
M
Manufacturing and Processing (M&P) Tax Credit
Marginal tax rate
N
Net income
Non-resident
O
OECD commentary
P
Permanent establishment
Personal tax
Place of incorporation test
Portfolio investments
Property class
Property taxes
R
Receiver General for Canada
Refundable tax credit
Resident
Royalties
S
Small business deduction (SBD)
Surtax
T
Tax base
Tax collection agreement
Tax credit
Tax deduction
Tax deferral
Tax expenditure
Tax shelter
Tax sparing
Tax-exempt goods and services
Taxable income
Thin capitalization
Total income
Trusts
Twenty-one-year deemed disposition rule
U
Unitary taxation
W
Wealth tax
Withholding tax
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