TERMIUM Plus®

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

forward averaging [1 record]

Record 1 2016-03-07

English

Subject field(s)
  • Taxation
CONT

Forward averaging permits a taxpayer to spread certain types of income over a number of future years.

OBS

Source: Income Tax Act, S. 110.4.

French

Domaine(s)
  • Fiscalité
DEF

Dispositions des lois fiscales permettant au contribuable d'étaler certains revenus sur un certain nombre d'années d'imposition ultérieures.

OBS

Étalement du revenu est le terme utilisé dans la Loi de l'impôt sur le revenu, article 110.4.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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