TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BUSINESS TAX REVIEW [4 records]
Record 1 - internal organization data 2015-05-15
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial Accounting
Record 1, Main entry term, English
- passive business income
1, record 1, English, passive%20business%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- passive income 2, record 1, English, passive%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Stakeholders, such as selfstorage facilities and campgrounds, have expressed concern as to the application of the rules used to define passive versus active business income. To continue to improve the fairness and simplicity of the tax system, the Government will conduct a review of the active versus passive business income rules for purposes of the small business deduction. 1, record 1, English, - passive%20business%20income
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 1, Main entry term, French
- revenu hors exploitation
1, record 1, French, revenu%20hors%20exploitation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- revenu passif 2, record 1, French, revenu%20passif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Revenu tiré des actifs hors exploitation. 1, record 1, French, - revenu%20hors%20exploitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-11-15
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- business tax review 1, record 2, English, business%20tax%20review
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Business tax review : A comprehensive review of business taxation will be carried out by a technical committee with three key goals in mind : promoting jobs and growth; simplifying the system and enhancing fairness. 1, record 2, English, - business%20tax%20review
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- examen du régime fiscal des entreprises
1, record 2, French, examen%20du%20r%C3%A9gime%20fiscal%20des%20entreprises
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Examen du régime fiscal des entreprises : un examen exhaustif du régime fiscal des entreprises sera effectué par un comité technique guidé par trois grands objectifs : promouvoir l'emploi et la croissance, simplifier le système, et le rendre plus équitable. 1, record 2, French, - examen%20du%20r%C3%A9gime%20fiscal%20des%20entreprises
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1994-10-07
Record 3, English
Record 3, Subject field(s)
- Trade
Record 3, Main entry term, English
- small business sector
1, record 3, English, small%20business%20sector
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
This budget contains proposals to encourage homeownership and charitable giving and to provide a fair tax treatment for contributions to qualifying mine reclamation trust funds. This budget proposes establishing a task force to develop effective economic instruments to protect the environment. It also proposes a review of the tax treatment of capital gains in the small business and farm sectors. 1, record 3, English, - small%20business%20sector
Record 3, French
Record 3, Domaine(s)
- Commerce
Record 3, Main entry term, French
- secteur des petites entreprises
1, record 3, French, secteur%20des%20petites%20entreprises
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Ce budget comporte des propositions visant à faciliter l'accès à la propriété et les dons de charité, ainsi qu'à mettre en place un régime fiscal équitable pour les sommes versées à des fonds admissibles de régénération minière. Il propose également la création d'un groupe de travail chargé de mettre au point des mécanismes économiques adéquats permettant d'assurer la protection de l'environnement. Il comporte en outre la mise en marche d'un examen du régime fiscal des gains en capital dans le secteur des petites entreprises et celui de l'agriculture. 1, record 3, French, - secteur%20des%20petites%20entreprises
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1994-10-07
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax treatment of capital gains
1, record 4, English, tax%20treatment%20of%20capital%20gains
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
This budget contains proposals to encourage homeownership and charitable giving and to provide a fair tax treatment for contributions to qualifying mine reclamation trust funds. This budget proposes establishing a task force to develop effective economic instruments to protect the environment. It also proposes a review of the tax treatment of capital gains in the small business and farm sectors. 1, record 4, English, - tax%20treatment%20of%20capital%20gains
Record 4, Key term(s)
- capital gains tax treatment
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- traitement fiscal des gains en capital
1, record 4, French, traitement%20fiscal%20des%20gains%20en%20capital
correct, proposal
Record 4, Abbreviations, French
Record 4, Synonyms, French
- régime fiscal des gains en capital 2, record 4, French, r%C3%A9gime%20fiscal%20des%20gains%20en%20capital
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Ce budget comporte des propositions visant à faciliter l'accès à la propriété et les dons de charité, ainsi qu'à mettre en place un régime fiscal équitable pour les sommes versées à des fonds admissibles de régénération minière. Il propose également la création d'un groupe de travail chargé de mettre au point des mécanismes économiques adéquats permettant d'assurer la protection de l'environnement. Il comporte en outre la mise en marche d'un examen du régime fiscal des gains en capital dans le secteur des petites entreprises et celui de l'agriculture. 2, record 4, French, - traitement%20fiscal%20des%20gains%20en%20capital
Record 4, Spanish
Record 4, Textual support, Spanish
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