Traduction de «économie d'impôts reportés de l'exercice » (Français → Anglais) :

income tax benefit | tax benefit

income tax benefit [ tax benefit ]

deferred income tax benefit [ deferred tax benefit ]

deferred income tax expense [ deferred tax expense ]

interperiod tax allocation basis | income tax allocation | tax allocation basis | tax allocation | interperiod tax allocation

interperiod tax allocation | income tax allocation | tax allocation approach | tax allocation basis

However, according to the information provided by the US authorities, business income tax credit granted for one year can be carried back two years and carried forward for 20 years.

Declare that the Portuguese Republic has failed to fulfil its obligations under Articles 21 TFEU, 45 TFEU and 49 TFEU and Articles 28 and 31 of the EEA Agreement in adopting and maintaining in force legislation, in the form of Articles 10 and 38 of the Código do imposto sobre o rendimento das pessoas singulares (Law on the income tax of natural persons) (‘the CIRS’), pursuant to which a taxable person who (i) exchanges shares and transfers his place of residence abroad or (ii) transfers assets and liabilities relating to an activity carried out on an individual basis in return for shares in a non-resident company, must, in the former cas ...[+++]e, include, in relation to the transactions in question, any income not taxed in the last fiscal year in which the taxable person was still regarded as a resident taxpayer, whereas, in the latter case, he does not benefit from a deferment of tax resulting from the transaction in question;

The general rate is 15% in 2014. An enhanced rate of 35 % is provided to small and medium-size Canadian-controlled private corporations, or CCPCs, on their first $3 million of eligible expenditures.

(Return tabled) Question No. 94 Mr. Jean-François Larose: With regard to transfer payments to non-profit organizations (excluding hospitals and universities) and the government’s operational spending (O&M) to manage these transfers: (a) what have been the government’s total expenditures in this area since fiscal year 2006-2007, broken down by fiscal year; (b) what has been the break-down of the government’s expenditures since fiscal year 2006-2007 on internal government operations, on grants, and on contributions, broken down by fiscal year; (c) what has been the breakdown of expenditures by department and agency, broken down by program area, by fiscal year and by nature of expenditure (for example, grants, contributions, O&M); (d) what ...[+++]fiscal changes (for example, legislative changes to the Income Tax Act) have been put into place since 2006-2007 that directly impact the not-for-profit sector and what has been the financial result of each of these changes (for example, amount of costs or savings to the Treasury by fiscal year since the implementation of each change); (e) what cuts to transfer payments were made during each round of the four-year cycle of Strategic Reviews and as a result of the Strategic and Operational Review (also known as Deficit Reduction Action Plan), broken down by i) department and agency, ii) program activity, iii) nature of expenditure (for example, G&C, Capital, O&M); (f) how much has the government spent on the new social finance approach and what are its projected spending plans for the next few years, including a breakdown of this spending on special pilot projects discussed in HRSDC’s 2013-2014 Report on Plans and Priorities—i.e., to test social partnership and social finance approaches in the area of literacy, youth and Aboriginal labour market programming, as well as through the Foreign Credential Recognition Loans Pilot; (g) which not-for-profit organizations and private firms have been chosen to test the new approach and wha ...