TERMIUM Plus®

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

ACCUMULATED TAX ALLOCATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-06-22

English

Subject field(s)
  • Taxation
  • Accounting
DEF

The accumulated difference between income taxes charged in the accounts and income taxes paid or currently payable.

French

Domaine(s)
  • Fiscalité
  • Comptabilité
DEF

Montant cumulatif des effets fiscaux des écarts temporaires passés qui ne sont pas encore résorbés, provenant d'un accroissement (impôts passifs) ou d'une diminution (impôts actifs) des impôts sur les bénéfices constatés au cours des exercices antérieurs par rapport aux impôts effectivement exigibles pour ces exercices.

Spanish

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