Traduction de «Remboursement d'impôt des sociétés » (Français → Anglais) :

corporate income tax refund

company tax | corporate income tax | corporate tax | corporation tax

to be subject to corporation tax

corporate income tax | corporate tax | corporation income tax | corporation tax | profits tax | tax on profits

corporate income tax [ corporation income tax | corporation tax | corporate tax ]

corporate income tax | corporation income tax | income tax

common system of company taxation

general corporate tax rate

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

tax refund | refund of tax | income tax refund | refund

(b) the amount that can reasonably be considered to be the portion of the notional income or profits tax refundable to the affiliate by the government of the particular country in relation to the loss or capital loss, as the case may be, of the affiliate from the notional actual disposition (determined on the assumptions that the notional actual disposition occurred immediately after the time that is immediately after the time of the deemed disposition and that the notional income or profits tax refundable to the affiliate by the government of the pa ...[+++]rticular country in relation to the notional actual disposition is equal to the amount determined by paragraph (a)) that, because of a comprehensive agreement or convention for the elimination of double taxation on income between the government of the particular country and the government of any other country, would not have been refundable by the government of the particular country.

(a) the amount (determined on the assumption that the notional actual disposition occurred at the time of the deemed disposition) that can reasonably be considered to be the amount of income or profits tax that the affiliate would, because of the notional actual disposition, have had refunded to it by the government of a particular country (other than Canada), in addition to any other income or profits tax otherwise refundable by that government, in relation to the loss or capital loss, as the case may be, of the affiliate from the notional actual disposition

(2.2) If a particular Canadian-controlled private corporation is associated with another corporation in circumstances where those corporations would not be associated if the Act were read without reference to paragraph 256(1.2)(a), the particular corporation has issued shares to one or more persons who have been issued shares by the other corporation and there is at least one shareholder of the particular corporation who is not a shareholder of the other corporation or one shareholder of the other corporation who is not a shareholder of the particular corporation, the particular corporation is not associated with the other corporation for the purpose of calculating that portion of the particular corp ...[+++]oration’s refundable investment tax credit that is in respect of qualified expenditures.

In deriving this estimate, five non-refundable investment tax credits were examined, including the scientific research and experimental development tax incentive program, the Atlantic investment tax credit, the apprenticeship job creation tax credit, the child care spaces investment tax credit, and the corporate mineral exploration and development tax credit.