TERMIUM Plus®

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

CREDITED AMOUNT [1 record]

Record 1 1996-11-13

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
CONT

Tax revenue is reported net of refunds, and excludes taxes collected on behalf of provinces and territories, and amounts credited to other liability accounts. The government generally reports tax revenue in the year in which it is received. Refunds of tax revenue are allocated to the year in which the processing cycle of the related tax return has been started.

Key term(s)
  • credited amount

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
CONT

Les recettes fiscales sont comptabilisées nettes des remboursements et ne comprennent ni les impôts prélevés au nom des provinces et des territoires ni les sommes portées au crédit d'autres comptes de passif. Elles sont généralement déclarées dans l'année où elles sont reçues. Les remboursements de recettes fiscales sont imputés à l'exercice au cours duquel s'amorce le cycle de traitement de la déclaration de revenu.

Key term(s)
  • montant porté au crédit de

Spanish

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