revenu fractionné – English Translation – Keybot Dictionary

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  www.fin.gc.ca  
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Impôt sur le revenu fractionné
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Education Tax Credit
  14 Hits www.cra-arc.gc.ca  
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Formulaire T1206 - Impôt sur le revenu fractionné
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Form T1206 - Tax on Split Income
  2 Hits fin.gc.ca  
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Impôt sur le revenu fractionné
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Tax on Split Income
  www.fin.gov.on.ca  
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gains en capital et revenu fractionné avec un mineur;
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registered disability savings plans;
  14 Hits www.budget.gc.ca  
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Impôt sur le revenu fractionné - gains en capital
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iii. the taxable dividend will not be an eligible dividend; and
  cjf-fjc.ca  
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Répartition du revenu : Des mesures visant à élargir la portée du régime de « l’impôt sur le revenu fractionné avec des mineurs » actuellement en vigueur aux adultes de sorte qu’un critère du caractère raisonnable s’applique aux dividendes reçus par des membres adultes d’une famille ont été proposées.
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Income sprinkling: Measures were proposed to expand the scope of the existing “kiddie tax” regime to adults so that dividends received by adult family members will be subject to a reasonableness test. Dividends received that are above the “reasonable” amount would be subject to top marginal tax rates and would have no access to personal tax credits.
  3 Hits e.srs.kg  
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Les actions reçues au moment d’un décès continueront d’être admissibles à des dividendes sans contraintes fiscales, si le défunt n’était pas visé par les règles concernant l’impôt sur le revenu fractionné.
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An adult age 18 or older who works an average of 20 hours or more per week will be able to receive dividends without being subject to the new income sprinkling rules. In addition, if this adult maintained this average number of hours worked (minimum of 20 hours) for a period of at least five years (consecutive or not) in the past, he or she will be able to receive dividends without any tax constraint, even if he or she no longer works for the business.
  3 Hits www.sse.gov.on.ca  
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Les règles existantes relatives à l'« impôt sur le revenu fractionné » (« l'impôt des enfants ») s'appliqueront aux gains en capital réalisés après le 21 mars 2011 et inclus dans le revenu d'un enfant, si le gain provient d'une disposition avec lien de dépendance d'actions et que des dividendes sur ces actions seraient assujettis à l'impôt sur le revenu fractionné.
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The existing “tax on split income” rules (the “kiddie tax”) will apply to capital gains realized after March 21, 2011, and included in a minor’s income, if the gain is attributable to a non-arm’s length disposition of shares and any dividends on the shares would have been subject to the kiddie tax. These gains will be treated as dividends subject to the kiddie tax and will be ineligible for the lifetime capital gains exemption.
  5 Hits www.mackenzieinvestments.com  
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En réponse, le gouvernement propose d’étendre les règles existantes de l’impôt spécial sur le revenu fractionné qui s’appliquent uniquement aux enfants mineurs, de façon à ce qu’elles s’appliquent également aux membres adultes de la famille dans certaines circonstances.
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In response, the government proposes to extend the existing TOSI rules that currently apply only to minors to adult family members in certain circumstances. Specifically, dividends and other amounts received from a private business, by an adult family member of the principal of the business, may be subject to a reasonableness test. The reasonableness test will be applied to all adult family members and will be based on contributions (labour, capital, and previous returns/remuneration) made by the adult family member to the business. The reasonableness test will be applied differently for adult family members between the ages of 18-24 and ages 25 and above. To the extent that dividends paid to adult family members do not meet the new reasonableness tests, the TOSI rules will apply and tax such dividends at the top personal marginal tax rate of the adult family member.