TERMIUM Plus®

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

LOSS CARRY-FORWARD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-09

English

Subject field(s)
  • Taxation
DEF

Under income tax legislation, the right to apply a current loss against the taxable income of future periods.

French

Domaine(s)
  • Fiscalité
DEF

Report d'une perte fiscale sur le ou les exercices à venir en conformité avec les dispositions d'une loi fiscale, qui est effectué en vue de réduire les impôts qui seraient exigibles dans ces exercices.

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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