TERMIUM Plus®

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

LOSS CARRY BACK [1 record]

Record 1 2008-07-09

English

Subject field(s)
  • Taxation
DEF

Under income tax legislation, the right to apply a current loss against the taxable income of prior periods.

CONT

Request for a loss carryback.

French

Domaine(s)
  • Fiscalité
DEF

Report d'une perte fiscale sur le ou les exercices précédents en conformité avec les dispositions d'une loi fiscale, qui est effectué en vue de récupérer des impôts versés au cours de ces exercices.

Spanish

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