Traduction de «Crédit d'impôt récupérable » (Français → Anglais) :

non-wastable tax credit

tax recoverable from the purchaser

recoverable tax

deferred assets

training tax credit

recoverable tax

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

income taxes recoverable | current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable

investment tax credit | investment credit | ITC

In that respect, the Member State is required to demonstrate why other potentially less distortive forms of aid such as repayable advances as compared to direct grants or tax credits as compared to tax reductions or forms of aid that are based on financial instruments such as debt or equity instruments (for example, low-interest loans or interest rebates, State guarantees, or an alternative provision of capital on favourable terms) are less appropriate.

In this respect, where the aid is awarded in forms that provide a direct pecuniary advantage (such as direct grants, exemptions or reductions in taxes or other compulsory charges, or the supply of land, products or services at favourable prices), the Member State concerned must include an analysis of other options and explain why or how other potentially less distortive forms of aid such as repayable advances or forms of aid that are based on debt or equity instruments (such as State guarantees, the purchase of a share-holding or an alternative provision of debt or capital on favourable terms) are less appropriate.

Ms. Alexandra Raffé: Yes, and we believe Telefilm should allow preferential recoupment for producers' tax credits, and we believe it would probably be worthwhile for Telefilm, and certainly for the producers, if Telefilm were to release back to the producers, after the useful life of a production say five years for a theatrical feature its equity position.

Add together federal taxes, provincial taxes, EI, CPP, the clawback on the GST credit, the clawback on the Canada Child Tax Benefit, the clawback on the National Child Benefit and, in some provinces, other income-tested benefits, and you have the equivalent of marginal taxes in excess of 60 per cent. For some larger families, the marginal tax rate will be in excess of 80 per cent.