TERMIUM Plus®

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

CARRY-BACK [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-12-12

English

Subject field(s)
  • Foreign Trade
OBS

carry-back rule : term extracted from the Softwood Lumber Agreement Between the Government of Canada and the Government of the United States of America(2006).

French

Domaine(s)
  • Commerce extérieur
OBS

règle d'emprunt : terme tiré de l'Accord sur le bois d'œuvre résineux entre le gouvernement du Canada et le gouvernement des États-Unis d'Amérique (2006).

Spanish

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Record 2 2014-12-12

English

Subject field(s)
  • Foreign Trade
OBS

carry-back volume : term extracted from the Softwood Lumber Agreement Between the Government of Canada and the Government of the United States of America(2006).

French

Domaine(s)
  • Commerce extérieur
OBS

volume emprunté : terme tiré de l'Accord sur le bois d'œuvre résineux entre le gouvernement du Canada et le gouvernement des États-Unis d'Amérique (2006).

Spanish

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Record 3 1999-06-14

English

Subject field(s)
  • Taxation
OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.

CONT

provincial equity tax credit for carry-back to a previous year on a PRE-BANK return.

French

Domaine(s)
  • Fiscalité
OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.

CONT

crédit d'impôt provincial pour capital de risque pour report sur une année antérieure dans une déclaration PRÉFAILLITE.

Spanish

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Record 4 1999-06-14

English

Subject field(s)
  • Taxation
OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.

CONT

unapplied limited partnership loss from PRE-BANK available for carry-back.

French

Domaine(s)
  • Fiscalité
OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.

Spanish

Save record 4

Record 5 1999-05-20

English

Subject field(s)
  • Titles of Documents and Works
  • Finance
OBS

For all self-employed fields, refer to the section entitled Self-Employed Income-General Instructions in TOM 40(10) 5. 5(135-143)(1)(A) to(C) for instructions concerning dressing of gross and net income fields, subcode requirements and action to be taken on loss carry-back requests.

OBS

Terminology used at Revenue Canada (Termicom).

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Finances
OBS

Terminologie en usage à Revenu Canada (Termicom).

Spanish

Save record 5

Record 6 1986-04-24

English

Subject field(s)
  • Taxation
CONT

The upper bound value includes the value of current year tax savings from the use of a selective tax measure and those savings from the carry-back to previous years of losses arising from the use of selective tax measures.

French

Domaine(s)
  • Fiscalité
CONT

La valeur de la limite supérieure comprend également la valeur des économies d'impôt de l'année en cours résultant de l'utilisation d'une mesure fiscale sélective, ainsi que les économies provenant du report aux années précédentes des pertes découlant de l'utilisation de mesures fiscales sélectives.

Spanish

Save record 6

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