Traduction de «impôt fédéral complémentaire » (Français → Anglais) :

supplementary land tax

add-on minimum tax [ add-on tax ]

Main Division for Federal Direct Tax, Anticipatory Tax, Stamp Duty [ DAS ]

additional federal income tax [ additional federal income tax deduction | additional FIT | additional FIT deduction ]

Ordinance of 15.April 1992 on Compensating for the Consequences of Bracket Creep in relation to Direct Federal Taxation | Ordinance on Bracket Creep [ BCreepO ]

Ordinance of 4 March 1996 on Compensating for the Consequences of Bracket Creep in relation to Direct Federal Taxation | Bracket Creep Ordinance [ BCreepO ]

surtax | surcharge | additional tax | over-assessment | supertax | extra charge

15. For greater certainty, subject to sections 12 and 13, section 19 of An Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax applies to the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6.

Whereas by Order in Council P.C. 2012-231 of March 1, 2012, the Governor General in Council pursuant to subsection 19(4) of An Act to Implement Conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax, directed that a proclamation do issue giving notice that the annexed supplementary convention, signed on October 22, 2010, entitled the Protocol Amending the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxa ...[+++]tion with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, came into force on December 16, 2011 and applies in accordance with the provisions of Article XIII of that supplementary convention;

14. For greater certainty, subject to the provisions of the Income Tax Conventions Interpretation Act, the provisions of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6, prevail over the provisions of any other law to the extent of the inconsistency.

Supplementary agreement amending the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Berne on May 5, 1997, together with Order in Council P.C. 2011-515, dated March 25, 2011, approving same, pursuant to the Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the Avoidance of Double Taxation with respect to Income Tax, S.C. 1976-77, c. 29, sbs. 19(1).—Sessional Paper No. 1/41-03.