TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
YEAR ASSESSMENT [1 record]
Record 1 - internal organization data 2011-09-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- taxation year
1, record 1, English, taxation%20year
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax year 2, record 1, English, tax%20year
correct
- assessment year 3, record 1, English, assessment%20year
- year of assessment 3, record 1, English, year%20of%20assessment
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The fiscal year in relation to which the amount of tax is being computed. 4, record 1, English, - taxation%20year
Record number: 1, Textual support number: 1 CONT
All taxpayers must calculate their income and tax by taxation years. Individuals must use the calendar year. Corporations may choose any fiscal year but must report income on the basis selected consistently. No corporate taxation year may be longer than 53 weeks and a change of fiscal year-end may be made only with the approval of the Minister of National Revenue 5, record 1, English, - taxation%20year
Record number: 1, Textual support number: 2 CONT
... the 1991 tax year. 6, record 1, English, - taxation%20year
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 249. 7, record 1, English, - taxation%20year
Record 1, Key term(s)
- taxable year
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- année d'imposition
1, record 1, French, ann%C3%A9e%20d%27imposition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période de référence utilisée par le fisc pour l'imposition d'un contribuable. 2, record 1, French, - ann%C3%A9e%20d%27imposition
Record number: 1, Textual support number: 1 CONT
Tous les contribuables doivent calculer leur revenu et leur impôt par année d'imposition. Les particuliers doivent se servir de l'année civile. Les compagnies peuvent choisir n'importe quelle année financière qu'ils devront toujours garder. Aucune année d'imposition d'une compagnie ne peut durer plus de 53 semaines et la date de clôture de l'exercice ne peut être changée qu'avec l'autorisation du ministre du Revenu national. 3, record 1, French, - ann%C3%A9e%20d%27imposition
Record number: 1, Textual support number: 2 CONT
[...] l'année d'imposition 1991. 4, record 1, French, - ann%C3%A9e%20d%27imposition
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 249. 5, record 1, French, - ann%C3%A9e%20d%27imposition
Record number: 1, Textual support number: 1 PHR
Année d'imposition courante. 6, record 1, French, - ann%C3%A9e%20d%27imposition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- año fiscal
1, record 1, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- año de imposición 2, record 1, Spanish, a%C3%B1o%20de%20imposici%C3%B3n
correct, masculine noun
- año impositivo 3, record 1, Spanish, a%C3%B1o%20impositivo
correct, masculine noun
- año tributario 4, record 1, Spanish, a%C3%B1o%20tributario
correct, masculine noun
- año contributivo 1, record 1, Spanish, a%C3%B1o%20contributivo
correct, masculine noun, Puerto Rico
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Período de doce meses que sirven de base para calcular el resultado gravable en el impuesto sobre la renta. 1, record 1, Spanish, - a%C3%B1o%20fiscal
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