Examples of using Deduction in computing in English and their translations into French
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Colloquial
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Official
Deduction in computing income.
And in respect of which the taxpayer may become entitled to a deduction in computing income.
Deduction in computing trust's income.
(a) corporations that are thereby entitled to a deduction in computing taxable income under paragraph 110.1(1)(a); or.
Deduction in Computing Taxable Income 5.
The CTA requires an inclusion or a deduction in computing the balance in the other year, and.
Deduction in Computing Income of Trust.
Individuals who, as a result, are entitled to a deduction in computing tax payable determined by the formula in subsection 118.13.
Deduction in Computing Income of Trust.
Marginal note: Deduction in computing income of trust.
O Deduction in Computing Trust's Income(¶ 17.
All or any part of a rebate or any deduction in computing the net charge payable may be disallowed or allocated to any person;
No deduction in computing income is allowable for such credits not given.
Subsection 20(4.2) of the Act provides a deduction in computing income of a taxpayer for a bad debt on account of proceeds of disposition of eligible capital property.
Any deduction in computing fair value or tax payable may be allowed or disallowed in whole or in part;
Subsection 110.6(2) of the Act provides a deduction in computing the taxable income of a taxpayer in respect of taxable capital gains from the disposition of qualified farm or fishing property.
Any deduction in computing the amount taxable or any deduction in computing tax or surtax payable may be allowed or disallowed in whole or in part;
Subsection 20(4) generally provides a deduction in computing income of a taxpayer where it is established that an amount owing to the taxpayer as or on account of proceeds of disposition of depreciable property has become a bad debt in the taxation year.
The"thin capital" rules of the ITA limit the deduction in computing income otherwise available in respect of interest paid by a corporation(extended to partnerships and trusts) on outstanding debts to a specified non-resident, where the amount of such debts exceeds a debt to equity ratio of 1.5:1.
Section 60 provides various deductions in computing income.