TERMIUM Plus®

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

PERTE RELATIVE BMD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-10

English

Subject field(s)
  • Financial Accounting
  • Taxation
CONT

In this section, “listed-personal-property loss” of a taxpayer for a taxation year means the amount, if any, by which the total of the taxpayer's losses for the year from dispositions of listed personal property exceeds the total of the taxpayer's gains for the year from dispositions of listed personal property, ...

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
CONT

Au présent article, «perte relative à des biens meubles déterminés» subie par un contribuable pour une année d'imposition s'entend de l'excédent éventuel du total de ses pertes résultant, pour l'année, de la disposition de biens meubles déterminés sur le total de ses gains, pour l'année, tirés de la disposition de biens meubles déterminés, [...]

Spanish

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