Traduction de «Revenu soumis à l'impôt » (Français → Anglais) :

taxable income | income liable to tax | assessable income | taxable profits

income subject to OASI contributions | income subject to OASI (AHV) contributions

capital yields tax | capital-gains tax | tax on distributions | tax on income from transferable securities

individual income tax | personal income tax

corporation income tax revenue

be subject to the tax

taxable | liable to tax | liable for tax | subject to tax | subject to taxation | assessable | chargeable to tax | chargeable

income tax currently payable | income tax payable | income tax liability

(b) the revenue subject to stabilization of the province for the fiscal year, adjusted in prescribed manner to reflect the amount, as determined by the Minister, of any change in the revenue subject to stabilization of the province for the fiscal year resulting from changes either in the rates or in the structure of provincial taxes or other revenues from those or from that in effect in the immediately preceding fiscal year.

(b) the revenue subject to stabilization of the province for the fiscal year, adjusted in prescribed manner to reflect the amount, as determined by the Minister, of any change in the revenue subject to stabilization of the province for the fiscal year resulting from changes either in the rates or in the structure of provincial taxes or other revenues from those or from that in effect in the immediately preceding fiscal year.

Where an enterprise of a Contracting State that is exempt from tax in that State on the profits of its permanent establishments which are not situated in that State derives income from the other Contracting State, and that income is attributable to a permanent establishment which that enterprise has in a third jurisdiction, the tax benefits that would otherwise apply under the other provisions of the Convention will not apply to any item of income on which the combined tax in the first-mentioned State and in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned State if the income were ea ...[+++]rned or received in that State by the enterprise and were not attributable to the permanent establishment in the third jurisdiction.

4. Where an enterprise of a Contracting State that is exempt from tax in that State on the profits of its permanent establishments which are not situated in that State derives income from the other Contracting State, and that income is attributable to a permanent establishment which that enterprise has in a third jurisdiction, the tax benefits that would otherwise apply under the other provisions of the Convention will not apply to any item of income on which the combined tax in the first-mentioned State and in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned State if the income were ...[+++] earned or received in that State by the enterprise and were not attributable to the permanent establishment in the third jurisdiction.