TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-07-08

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

[Au Canada et aux États-Unis,] montant auquel les lois fiscales limitent la déduction, par un commanditaire ou assimilé, des crédits d'impôt acquis et des pertes d'entreprise ou de biens subies par une société en commandite, et qui correspond essentiellement au montant que l'associé commanditaire ou assimilé met en jeu dans le cadre de sa participation.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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