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corporate income tax

   Also found in: Financial, Acronyms, Wikipedia 0.04 sec.

corporate income tax

Tax imposed by public authorities on the incomes of corporations. Virtually all countries assess taxes on the net profits of corporations; most are flat-rate levies rather than extensively graduated taxes. A corporate income tax was adopted by the U.S. government in 1909; three-fourths of the states also levy corporate income taxes. See also capital gains tax; income tax.



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? Mentioned in ? References in periodicals archive
 
Review the competitiveness of the Canadian corporate income tax structure, especially the tax rates, and encourage the provinces to follow suit with a review of their income, capital, and sales tax regimes; encourage the provinces to harmonize their sales tax systems with the GST, as well.
Canadian pre-budget consultations by Tax Executive
1, 2008, and the reduction in the corporate income tax rate-to 19 per cent by 2010;
Mining association endorses federal budget by Northern Ontario Business
The new rules do not change the current method for filing extensions for corporate income tax returns; rather, they broaden its scope.
IRS eases extension request rules: a simpler way to file later by Laffie, Lesli S. / Journal of Accountancy
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