Taxation

Withholding tax

Wealth tax

Unitary taxation

Trusts

Twenty-one-year deemed disposition rule

Total income

Thin capitalization

Tax deduction

Tax deferral

Tax expenditure

Tax shelter

Tax sparing

Tax-exempt goods and services

Taxable income

Tax credit

Tax base

Tax collection agreement

Surtax

Small business deduction (SBD)

Royalties

Resident

Refundable tax credit

Receiver General for Canada

Property taxes