TERMIUM Plus®

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

permanent difference [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-01-09

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

A difference between accounting income and taxable income that arises from including in accounting income an item of revenue, expense, gain or loss that will never be included in the computation of taxable income, or vice versa.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Élément de la différence constatée entre le résultat comptable (résultat net avant impôts) et le résultat fiscal, provenant de la prise en compte, dans le calcul du résultat comptable, d'un produit, d'une charge, d'un profit ou d'une perte qui ne sera jamais pris en compte dans le calcul du résultat fiscal, ou vice-versa.

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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