TERMIUM Plus®

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

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Record 1 1999-06-14

English

Subject field(s)
  • Taxation
  • Special-Language Phraseology
OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.

CONT

Allowable cap loss, BIL, Net cap loss of other years applied against PRE-BANK gains eligible for gains deduction.

French

Domaine(s)
  • Fiscalité
  • Phraséologie des langues de spécialité
OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.

CONT

Total de la perte en capital admissible, PDAPE et pertes en capital nettes d'autres années accordées sur une déclaration préfaillite.

Spanish

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Record 2 1995-11-09

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Débiter (créditer) un compte normalement créditeur (débiteur); présenter un poste débiteur (créditeur) en contrepartie d'un poste créditeur (débiteur).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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