TERMIUM Plus®

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

INCOME TAX REFUNDABLE [1 record]

Record 1 2010-07-21

English

Subject field(s)
  • Financial Accounting
  • Taxation
Key term(s)
  • income tax recoverable
  • income taxes receivable
  • income tax currently recoverable
  • income tax receivable
  • income tax refundable

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Sommes à recevoir des autorités fiscales à une date donnée relativement à des impôts versés antérieurement que l'entreprise a le droit de récupérer par application de la législation fiscale, notamment par le report en arrière d'une perte fiscale.

Key term(s)
  • impôt à recouvrer
  • impôt recouvrable
  • impôt à récupérer
  • remboursement d'impôt à recevoir

Spanish

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