earnings before interest, tax, depreciation and amortization | EBITDA

earnings before interest, tax, depreciation and amortization [ EBITDA | earnings before interest, taxes, depreciation and amortization ]

in so far as this tax is based on trading profits

declared value excess profits tax (US)

net operating profit after taxes | net operating profit after tax | after-tax operating profit [ NOPAT ]

taxes on income, profits, and capital gains

earnings before interest, taxes, depreciation and amortization | EBITDA

Yukon Manufacturing and Processing Profits Tax Credit

Three, because these taxes are profit insensitive they discourage risk taking.

As well, provinces and municipalities are major leviers of a number of profit-insensitive taxes, at the provincial level a number of payroll taxes, and at the municipal level, of course, property taxes, where Canada is relatively overly active.

There are still too many areas left where governments could save tax dollars without resorting to further financial burdens on our seniors, and lower- and mid-income learners for example, limits on salary expenditures claimed by large corporations; higher taxation on incomes over $100,000; greater taxation on corporate profits or greater demand on corporate reinvestment into Canadian communities; elimination of unfair trade practices, such as Bill C-91; the closing of international tax-free loopholes; taxing all profits made in this country equally and proportionally to what we are now taxing individuals.

3. The amount of associated deferred tax liabilities which are eligible for offsetting deferred tax assets that rely on future profitability is equal to the difference between the amount in point (a) and the amount in point (b):