TERMIUM Plus®

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

business expense [2 records]

Record 1 2009-09-14

English

Subject field(s)
  • Taxation
DEF

The expenses incurred by an employee in performing his duties.

CONT

The employee shall submit all travel expenses and other business charges incurred on the credit card on an expense claim within 15 days of completion of the related travel and shall obtain reimbursement, in the usual manner, through payment issued by the Receiver General.

OBS

Business expense, business charge, employment expense: terms more often used in the plural.

OBS

employment expenses: term extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999 and used on the federal income tax return T1 forms.

Key term(s)
  • employment expenses
  • business charges
  • business expenses

French

Domaine(s)
  • Fiscalité
OBS

dépenses d'emploi : terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H).

OBS

frais d'affaires : mauvaise traduction.

OBS

frais relatifs à l'emploi : terme tiré des déclarations d'impôt T1 au niveau fédéral.

Key term(s)
  • dépense d'emploi

Spanish

Campo(s) temático(s)
  • Sistema tributario
OBS

suplido: término utilizado generalmente en plural.

Save record 1

Record 2 2007-09-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Corporate Economics
  • Taxation
DEF

A cost you incur for the sole purpose of earning business income.

CONT

Business expenses can be deducted for tax purposes. Personal, living, or other expenses not related to the business cannot be deducted for tax purposes.

OBS

business expense: term usually used in the plural.

Key term(s)
  • business expenses

French

Domaine(s)
  • Gestion budgétaire et financière
  • Économie de l'entreprise
  • Fiscalité
DEF

Coûts qui sont raisonnables selon le genre d'entreprise, et qui sont engagés dans le but de gagner un revenu.

CONT

Les dépenses d'entreprise peuvent être déduites aux fins de l'impôt [...] les dépenses personnelles, les frais de subsistance ou d'autres dépenses non liées à l'exploitation de l'entreprise - ne peuvent pas être déduites.

OBS

dépense d'entreprise : terme habituellement utilisé au pluriel.

Key term(s)
  • dépenses d'entreprise

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Economía empresarial
  • Sistema tributario
OBS

gasto de explotación: término que normalmente se utiliza en el plural.

Key term(s)
  • gastos de explotación
Save record 2

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