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SYSTEME TRANSFERT PERTES [1 record]
Record 1 - internal organization data 1986-03-18
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- loss transfer system
1, record 1, English, loss%20transfer%20system
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- corporate loss transfer system 2, record 1, English, corporate%20loss%20transfer%20system
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under loss transfer systems, each corporation in a defined group continues to be treated separately and files a separate income tax return. However, corporations in the group are given the option of transferring certain items, for example, a loss for tax purposes, to one or more of the other corporations in the group. The transferred loss reduces the tax liability in the recipient corporations. In this type of system, it may also be feasible to allow certain deductions or tax credits to be transferred. 1, record 1, English, - loss%20transfer%20system
Record 1, Key term(s)
- tax loss transfer system
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- système de transfert des pertes fiscales
1, record 1, French, syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- système de transfert des pertes 1, record 1, French, syst%C3%A8me%20de%20transfert%20des%20pertes
correct, masculine noun
- système de transfert de pertes intersociété 2, record 1, French, syst%C3%A8me%20de%20transfert%20de%20pertes%20intersoci%C3%A9t%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Selon le système de transfert des pertes fiscales, chaque société membre d'un groupe bien défini continue d'être traitée séparément et produit sa propre déclaration d'impôt sur le revenu. Toutefois, ces sociétés ont la possibilité de transférer à une ou plusieurs autres corporations du groupe certains postes, par exemple, une perte aux fins de l'impôt. La perte transférée réduit l'impôt exigible de la société ou des sociétés bénéficiant du transfert. Dans ce type de système, il est également possible de permettre le transfert de certaines déductions ou crédits fiscaux. 1, record 1, French, - syst%C3%A8me%20de%20transfert%20des%20pertes%20fiscales
Record 1, Spanish
Record 1, Textual support, Spanish
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