fiscal measure definition
fiscal measure means a provision or a set of provisions of a fiscal law that allows a person to benefit from a deduction in computing income, taxable income, tax payable or paid-up capital, an exemption from or a reduction of an assessment, an amount deemed to have been paid on account of tax payable, a reduction of the tax on capital payable, or any other similar benefit, that is referred to in section 1.1 of a schedule, including incidental provisions that aim to recover, in whole or in part, the tax benefit so granted;