TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
año fiscal [3 records]
Record 1 - internal organization data 2015-06-17
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Public Administration (General)
Record 1, Main entry term, English
- fiscal year
1, record 1, English, fiscal%20year
correct
Record 1, Abbreviations, English
- FY 2, record 1, English, FY
correct, standardized
Record 1, Synonyms, English
- financial year 3, record 1, English, financial%20year
correct
- FY 4, record 1, English, FY
correct
- FY 4, record 1, English, FY
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A period, generally one year, at the end of which an entity proceeds with the closing of its accounts and the establishment of its annual financial statements. 5, record 1, English, - fiscal%20year
Record number: 1, Textual support number: 1 OBS
The fiscal year of Canada's federal and provincial governments runs from April 1 to March 31. 6, record 1, English, - fiscal%20year
Record number: 1, Textual support number: 2 OBS
FY: abbreviation and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 7, record 1, English, - fiscal%20year
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Administration publique (Généralités)
Record 1, Main entry term, French
- exercice financier
1, record 1, French, exercice%20financier
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
- année financière 2, record 1, French, ann%C3%A9e%20financi%C3%A8re
correct, feminine noun, standardized
- AF 3, record 1, French, AF
correct, feminine noun
- AF 3, record 1, French, AF
- exercice 4, record 1, French, exercice
correct, masculine noun
- année fiscale 5, record 1, French, ann%C3%A9e%20fiscale
avoid, calque, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période, généralement d'une durée d'un an, au terme de laquelle une administration procède à la clôture de ses comptes et à l'établissement de ses états financiers annuels. 6, record 1, French, - exercice%20financier
Record number: 1, Textual support number: 1 OBS
L'exercice du gouvernement fédéral et des provinces va du 1er avril au 31 mars. 7, record 1, French, - exercice%20financier
Record number: 1, Textual support number: 2 OBS
exercice financier; année financière : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction. 8, record 1, French, - exercice%20financier
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad pública
- Administración pública (Generalidades)
Record 1, Main entry term, Spanish
- año financiero
1, record 1, Spanish, a%C3%B1o%20financiero
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- año fiscal 2, record 1, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Período de ejercicio contable de 12 meses para el Gobierno, empresas, y otras organizaciones. 3, record 1, Spanish, - a%C3%B1o%20financiero
Record 2 - internal organization data 2011-09-29
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- taxation year
1, record 2, English, taxation%20year
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tax year 2, record 2, English, tax%20year
correct
- assessment year 3, record 2, English, assessment%20year
- year of assessment 3, record 2, English, year%20of%20assessment
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The fiscal year in relation to which the amount of tax is being computed. 4, record 2, English, - taxation%20year
Record number: 2, Textual support number: 1 CONT
All taxpayers must calculate their income and tax by taxation years. Individuals must use the calendar year. Corporations may choose any fiscal year but must report income on the basis selected consistently. No corporate taxation year may be longer than 53 weeks and a change of fiscal year-end may be made only with the approval of the Minister of National Revenue 5, record 2, English, - taxation%20year
Record number: 2, Textual support number: 2 CONT
... the 1991 tax year. 6, record 2, English, - taxation%20year
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 249. 7, record 2, English, - taxation%20year
Record 2, Key term(s)
- taxable year
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- année d'imposition
1, record 2, French, ann%C3%A9e%20d%27imposition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Période de référence utilisée par le fisc pour l'imposition d'un contribuable. 2, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 CONT
Tous les contribuables doivent calculer leur revenu et leur impôt par année d'imposition. Les particuliers doivent se servir de l'année civile. Les compagnies peuvent choisir n'importe quelle année financière qu'ils devront toujours garder. Aucune année d'imposition d'une compagnie ne peut durer plus de 53 semaines et la date de clôture de l'exercice ne peut être changée qu'avec l'autorisation du ministre du Revenu national. 3, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 2 CONT
[...] l'année d'imposition 1991. 4, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 249. 5, record 2, French, - ann%C3%A9e%20d%27imposition
Record number: 2, Textual support number: 1 PHR
Année d'imposition courante. 6, record 2, French, - ann%C3%A9e%20d%27imposition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- año fiscal
1, record 2, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- año de imposición 2, record 2, Spanish, a%C3%B1o%20de%20imposici%C3%B3n
correct, masculine noun
- año impositivo 3, record 2, Spanish, a%C3%B1o%20impositivo
correct, masculine noun
- año tributario 4, record 2, Spanish, a%C3%B1o%20tributario
correct, masculine noun
- año contributivo 1, record 2, Spanish, a%C3%B1o%20contributivo
correct, masculine noun, Puerto Rico
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Período de doce meses que sirven de base para calcular el resultado gravable en el impuesto sobre la renta. 1, record 2, Spanish, - a%C3%B1o%20fiscal
Record 3 - internal organization data 2009-05-26
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- fiscal year
1, record 3, English, fiscal%20year
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- business year 2, record 3, English, business%20year
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An accounting period which generally consists of 12 consecutive months. 3, record 3, English, - fiscal%20year
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- exercice
1, record 3, French, exercice
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- exercice financier 2, record 3, French, exercice%20financier
correct, masculine noun
- année budgétaire 2, record 3, French, ann%C3%A9e%20budg%C3%A9taire
feminine noun
- année fiscale 3, record 3, French, ann%C3%A9e%20fiscale
avoid, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Période, généralement d'une durée d'un an, au terme de laquelle l'entité procède à la clôture de ses comptes et à l'établissement de ses états financiers annuels. 4, record 3, French, - exercice
Record number: 3, Textual support number: 1 OBS
L'expression «année fiscale» est un calque fautif de l'anglais «fiscal year». 5, record 3, French, - exercice
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- año fiscal
1, record 3, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- ejercicio fiscal 2, record 3, Spanish, ejercicio%20fiscal
correct, masculine noun
- ejercicio social 3, record 3, Spanish, ejercicio%20social
correct, masculine noun
- ejercicio económico 4, record 3, Spanish, ejercicio%20econ%C3%B3mico
correct, masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Período de doce meses en el que se realizan a efectos contables y económicos las actividades de la empresa, se calcula el resultado de explotación y se devenga el impuesto de sociedades. 3, record 3, Spanish, - a%C3%B1o%20fiscal
Record number: 3, Textual support number: 1 OBS
ejercicio social, año fiscal, ejercicio fiscal, ejercicio económico: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 3, Spanish, - a%C3%B1o%20fiscal
Record 3, Key term(s)
- año financiero
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