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

Adjusted taxable income for the current year for British Columbia Royalty Tax Rebate

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

automated retroactivity is not possible

adjustment for promotion [ promotion adjustment ]

salary adjustment | wage adjustment | adjustment | pay adjustment | salary review

after tax | clear of tax | tax deducted

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

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

(2) Where the amount of any credit referred to in paragraph (a) or (b) of the definition “personal credits” in subsection (1) is subject to an annual adjustment under section 117.1 of the Act, such amount shall, in a particular taxation year, be subject to that annual adjustment.

(v) If for any year in the period commencing January 1, 1988, and ending on the tax termination date, the annual percentage increase of the aggregate per capita revenue derived from all property tax levied by any public authority in the Yukon Territory (excluding the Yukon Property Tax) and grants to municipalities and Local Improvement Districts from the Government of the Yukon Territory as compared to the aggregate per capita revenue derived from such sources for the immediately preceding year exceeds the percentage increase for that year of the Yukon Property Tax as compared to the Yukon Property Tax for the immediately preceding year, the maximum level of the Yukon Property Tax for that year may be adjusted by the percentage increase of ...[+++] the aggregate per capita revenue in place of the percentage increase that otherwise might apply.

Bill C-31 implements additional tax measures such increasing the Adoption Expense Tax Credit from $10,000 to $15,000; expanding the Medical Tax Expense Credit to include individual therapy in service jobs; increasing tax relief for Canadians that donate environmentally sensitive land; removing the application of GST/HST on health-care-related items, such as naturopaths' and acupuncturists' services and public parking at hospitals; adjusting excise taxes to reduce tobacco consumption and increasing the excise tax duty from $17 to $21 per carton of 200, plus an indexed adjustment every year; removing tariffs on mobile offshore drillin ...[+++]g units for use for exploration; and extending the Mineral Tax Credit.

But I do know that when the enhanced dividend tax credit was introduced in 2008 and then adjusted for the reductions in the small business rate, a number of provinces, including Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and Prince Edward Island, made adjustments to their provincial DTC rates to reflect changes in provincial corporate income rates and changes in the small business rate.