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CRA Controlled Subject Vocabulary (CRACSV)

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minimum tax
Francais
impôt minimum
Used For
minimum income taxes
Broader Term
federal income taxes
Narrower Term
alternative minimum taxes
minimum tax carryover
Related Term
trusts
Scope Note
Minimum tax limits the tax advantage you can receive in a year from certain incentives. You have to pay minimum tax if it is more than the federal tax you calculate in the usual manner.  


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Date modified:
2006-12-15
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