TERMIUM Plus®

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

LOSS CARRYOVER [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

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 (carry back) and/or against the taxable income of future periods (carry forward).

French

Domaine(s)
  • Fiscalité
DEF

Imputation d'une perte fiscale à un exercice antérieur ou ultérieur, effectuée dans le but de réaliser une économie d'impôts en réduisant le bénéfice imposable de cet exercice.

Spanish

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