TERMIUM Plus®

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

TAX-ALLOWABLE APPROPRIATIONS [1 record]

Record 1 1986-12-02

English

Subject field(s)
  • Banking
  • Financial Accounting
CONT

In any one taxation year, the contingency provisions set aside in a bank's "Tax-Allowable Appropriations" account under the Bank Act may qualify as a statutory tax allowance under the Income Tax Act.

OBS

See "PAR Package" section in CMFCB.

French

Domaine(s)
  • Banque
  • Comptabilité générale

Spanish

Save record 1

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