TERMIUM Plus®

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

UPPER BOUND VALUE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1986-04-24

English

Subject field(s)
  • Taxation
CONT

The upper bound value includes the value of current year tax savings from the use of a selective tax measure and those savings from the carry-back to previous years of losses arising from the use of selective tax measures.

French

Domaine(s)
  • Fiscalité
CONT

La valeur de la limite supérieure comprend également la valeur des économies d'impôt de l'année en cours résultant de l'utilisation d'une mesure fiscale sélective, ainsi que les économies provenant du report aux années précédentes des pertes découlant de l'utilisation de mesures fiscales sélectives.

Spanish

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

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