TERMIUM Plus®

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

PERTE RELATIVE PASSE-TEMPS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-19

English

Subject field(s)
  • Taxation
DEF

A non-deductible loss arising from a personal hobby as contrasted with a loss arising from an activity engaged in for profit.

French

Domaine(s)
  • Fiscalité
DEF

Perte découlant pour le contribuable d'une activité considérée comme un passe-temps plutôt qu'une entreprise et dont la déduction est limitée ou interdite par les dispositions d'une loi fiscale sur la base de l'absence d'une attente raisonnable de profit.

Spanish

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