TERMIUM Plus®
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BENEFICE TIRE ENTREPRISE EXPLOITEE ACTIVEMENT [1 record]
Record 1 - internal organization data 2015-06-09
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial Accounting
Record 1, Main entry term, English
- active business income
1, record 1, English, active%20business%20income
correct
Record 1, Abbreviations, English
- ABI 2, record 1, English, ABI
correct
Record 1, Synonyms, English
- active income 3, record 1, English, active%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... income earned from the active conduct of a business ... 4, record 1, English, - active%20business%20income
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 1, Main entry term, French
- revenu provenant d'une entreprise exploitée activement
1, record 1, French, revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- revenu tiré d’une entreprise exploitée activement 2, record 1, French, revenu%20tir%C3%A9%20d%26rsquo%3Bune%20entreprise%20exploit%C3%A9e%20activement
correct, masculine noun
- bénéfice d'une entreprise active 1, record 1, French, b%C3%A9n%C3%A9fice%20d%27une%20entreprise%20active
correct, masculine noun
- revenu d'une entreprise exploitée activement 3, record 1, French, revenu%20d%27une%20entreprise%20exploit%C3%A9e%20activement
correct, masculine noun
- REEA 3, record 1, French, REEA
correct, masculine noun
- REEA 3, record 1, French, REEA
- bénéfice tiré d'une entreprise exploitée activement 4, record 1, French, b%C3%A9n%C3%A9fice%20tir%C3%A9%20d%27une%20entreprise%20exploit%C3%A9e%20activement
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Bénéfice directement attribuable à une entreprise exploitée activement et produits accessoires provenant d'actifs que cette entreprise utilise. 1, record 1, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement
Record number: 1, Textual support number: 1 OBS
revenu provenant d'une entreprise exploitée activement : L'expression [...] est celle qu'utilise la législation fiscale canadienne. L'utilisation du mot «revenu» dans cette expression, là où l'on aurait attendu le mot «bénéfice», est critiquable. 1, record 1, French, - revenu%20provenant%20d%27une%20entreprise%20exploit%C3%A9e%20activement
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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