TERMIUM Plus®

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

TAXES PAYABLE METHOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

[A method] used in accounting for income taxes where the provision for income taxes is the estimated amount that will actually be levied for the period regardless of any timing differences.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Méthode de comptabilisation des impôts sur les bénéfices qui consiste, dans un exercice donné, à comptabiliser en résultant uniquement les impôts ou économies d'impôts que l'entreprise aura effectivement à payer ou qu'elle pourra effectivement recouvrer pour cet exercice, même s'il existe des écarts temporaires entre le traitement comptable et le traitement fiscal.

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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