impôt plus élevé – English Translation – Keybot Dictionary

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  www.cba.ca  
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éviter les spécialistes en déclarations de revenus qui offrent de gonfler des déductions, tels que des dons de bienfaisance, des dépenses relatives aux frais de garde d'enfants, de même que des dépenses ou des pertes d'entreprise en vue d’obtenir un remboursement d’impôt plus élevé;
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Stay away from return preparers who suggest inflating deductions such as charitable donations, child care expense claims, or business expenses or losses as a way to get a larger tax refund.
  www.capacitacionccl.edu.pe  
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Les investisseurs privés et d'entreprises peuvent aussi bénéficier du traitement fiscal plus avanyageux accordé aux dividendes de sociétés canadiennes qu'aux revenus d'intérêts. Ceci leur permet d'obtenir un revenu après impôt plus élevé.
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Individual and corporate investors also benefit from the more favourable tax treatment given to Canadian dividends over interest income. This allows investors to retain more of their income after tax.
  scc.lexum.org  
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Dans cette affaire, le ministre a tenté d’assimiler une série de contrats d’achat de débentures conclus par la contribuable au contrat de change à terme distinct qu’elle avait également conclu, ce qui aurait eu effet d’assujettir la contribuable à un impôt plus élevé.
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78 The Crown’s argument rests on its attempt to bifurcate a single foreign loan transaction into a “loan” contract and a “foreign exchange” loss, which is really a variation of what the Crown unsuccessfully argued in Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622.  In that case, the Crown tried to conflate a series of debenture agreements entered into by the taxpayer with the taxpayer’s separate forward exchange contract.  The conflation would have resulted in a higher tax liability than without conflation.  The Court rejected the Crown’s argument because “absent a specific provision of the Act to the contrary or a finding that they are a sham, the taxpayer’s legal relationships must be respected in tax cases” (para. 39).  Here, instead of conflation the Crown seeks to bifurcate, but whether it is bifurcation or conflation the essential legal objection remains, namely that the Crown’s argument does not respect the precise nature of the taxpayer’s actual legal relationships and obligations.
  2 Hits parl.gc.ca  
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On estime par exemple que le relèvement du montant personnel de base annoncé dans le cadre du budget de 2005 procure un pourcentage de réduction d'impôt plus élevé aux femmes qu'aux hommes, si bien qu'il s'agit d'une mesure fiscale très progressiste parce qu'elle accorde un allégement fiscal plus important, en fait de pourcentage, aux contribuables qui se situent au bas de l'échelle des revenus.
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While it's not always possible to break down the gender of beneficiaries of the specific proposals--for example, where spouses may pool expenses or transfer credit--it can be done in many cases. For example, it is estimated the increases in the personal amount announced in the 2005 budget provide a larger percentage of tax cuts to women than to men, reflecting the fact that it's a very progressive tax measure that delivers higher tax relief, in percentage terms, at lower income levels. The new recipients of the disability tax credit, under the expansion announced in the 2005 budget, are expected to be equally split between men and women.
  csc.lexum.org  
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Dans cette affaire, le ministre a tenté d’assimiler une série de contrats d’achat de débentures conclus par la contribuable au contrat de change à terme distinct qu’elle avait également conclu, ce qui aurait eu effet d’assujettir la contribuable à un impôt plus élevé.
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78 The Crown’s argument rests on its attempt to bifurcate a single foreign loan transaction into a “loan” contract and a “foreign exchange” loss, which is really a variation of what the Crown unsuccessfully argued in Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622.  In that case, the Crown tried to conflate a series of debenture agreements entered into by the taxpayer with the taxpayer’s separate forward exchange contract.  The conflation would have resulted in a higher tax liability than without conflation.  The Court rejected the Crown’s argument because “absent a specific provision of the Act to the contrary or a finding that they are a sham, the taxpayer’s legal relationships must be respected in tax cases” (para. 39).  Here, instead of conflation the Crown seeks to bifurcate, but whether it is bifurcation or conflation the essential legal objection remains, namely that the Crown’s argument does not respect the precise nature of the taxpayer’s actual legal relationships and obligations.