TERMIUM Plus®

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

net capital loss [1 record]

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Alphabetical list of terms

Record 1 1988-03-02

English

Subject field(s)
  • Taxation
CONT

... generally, if your allowable capital losses are more than your taxable capital gains, the difference between the two becomes part of the computation of your net capital loss for the year.

OBS

Source: Income Tax Act, S. 111(8)(a).

French

Domaine(s)
  • Fiscalité
CONT

Il est généralement question d'une perte en capital nette pour une année si les pertes en capital déductibles sont plus élevées que les gains en capital imposables. La différence entre les deux montants fera partie du calcul de la perte en capital nette pour l'année.

OBS

Source : Loi de l'impôt sur le revenu, art. 111(8)(a).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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