Traduction de «future tax expense » (Anglais → Français) :

future income tax expense | cost of future income taxes | deferred income tax expense | deferred income taxes | deferred tax expense | future income taxes | future tax expense

future income tax benefit | benefit of future income taxes | deferred income tax benefit | deferred tax benefit | deferred tax income | future tax benefit

current income tax expense [ current tax expense | current income taxes | cost of current income taxes ]

income tax expense | income taxes | provision for income taxes | tax expense

tax expense [ income tax expense | provision for income taxes ]

deferred income tax expense [ deferred tax expense ]

expense not allowed for tax purposes

If the amount of the tax deduction (or estimated future tax deduction) exceeds the amount of the related cumulative remuneration expense, this indicates that the tax deduction relates not only to remuneration expense but also to an equity item.

As noted in paragraph 68A, the amount of the tax deduction (or estimated future tax deduction, measured in accordance with paragraph 68B) may differ from the related cumulative remuneration expense.

Given the complexities associated with providing tax recognition for specific employment expenses and the need to reduce the overall level of personal taxation that Canadians face, the government provided broad based tax relief in the last two budgets and will continue to do so in future budgets.

(Return tabled) Question No. 127 Hon. Scott Brison: With regard to the United States (U.S). Foreign Account Tax Compliance Act (FATCA): (a) when was the government first made aware of this legislation and how; (b) what steps has Canada taken since the legislation's introduction in the U.S., broken down by year; (c) during the consideration of this legislation in the U.S., did Canada make any representations to the U.S. government and if so, (i) when, (ii) by whom, (iii) to whom, (iv) on what dates, (v) by what authority (vi) with what desired effect (vii) and with what outcome; (d) how many individuals in Canada will be affected; (e) how was the figure in (d) ca ...[+++]lculated; (f) how many Canadian citizens residing in Canada are U.S. persons under FATCA; (g) how many Canadian permanent residents are U.S. persons under FATCA; (h) how many applications for permanent residency is Canada currently processing from persons who are or will be treated as U.S. persons under FATCA; (i) broken down by province and territory and status, how many persons in Canada are projected to be affected by FATCA; (j) how was the figure in (l) calculated; (k) how many Canadian financial institutions will be impacted by FATCA; (l) how was the figure in (k) calculated; (m) how many non-financial Canadian entities will be impacted by FATCA; (n) how was the figure in (m) calculated; (o) what consultations has the government undertaken with respect to FATCA's impact on persons resident in Canada; (p) what consultations has the government undertaken with respect to FATCA's impact on financial institutions; (p) what consultations has the government undertaken with respect to FATCA's impact on non-financial entities; (q) what estimates and studies have been undertaken with respect to the consequences of a 30% withholding of U.S. sourced income to financial institutions; (r) when did the studies in (q) occur and what were their conclusions; (s) how much has been spent evaluating FATCA' ...