TERMIUM Plus®

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

INCOME TAX EXPENSE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2010-05-25

English

Subject field(s)
  • Financial Accounting
  • Taxation
CONT

Income-tax allocation: A financial accounting procedure that does not change the actual income-tax liability for the period but allocates the tax expense to specific events ... or to different accounting periods ...

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Dans l'état des résultats (ou compte de résultat), impôts imputés à l'exercice et correspondant à la somme de la charge (ou de l'économie) d'impôts exigibles de l'exercice considéré et de la charge (ou de l'économie) d'impôts futurs (ou différés) du même exercice.

OBS

Même si les expressions «charge d'impôts» et «charge fiscale» peuvent englober les impôts de toute nature, elles sont le plus souvent utilisées pour désigner uniquement les impôts sur les bénéfices.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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