TERMIUM Plus®
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GAIN/LOSS AMOUNT [2 records]
Record 1 - internal organization data 2025-11-07
Record 1, English
Record 1, Subject field(s)
- Taxation
- Special-Language Phraseology
Record 1, Main entry term, English
- outlay or expense made or incurred
1, record 1, English, outlay%20or%20expense%20made%20or%20incurred
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
An outlay or expense made or incurred refers to an amount that was incurred to sell a capital property. This amount can be deducted from the proceeds of disposition when calculating capital gain or loss. 2, record 1, English, - outlay%20or%20expense%20made%20or%20incurred
Record number: 1, Textual support number: 2 OBS
These types of expenses include fixing-up expenses, finders’ fees, commissions, brokers’ fees, surveyors’ fees, legal fees, transfer taxes, and advertising costs. 3, record 1, English, - outlay%20or%20expense%20made%20or%20incurred
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- dépense engagée ou effectuée
1, record 1, French, d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
«Dépense engagée ou effectuée» fait référence aux frais que la vente d'une immobilisation a occasionnés. Ce montant peut être déduit du produit de disposition lors du calcul du gain ou de la perte en capital. 2, record 1, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e
Record number: 1, Textual support number: 2 OBS
Les dépenses engagées ou effectuées comprennent les frais de réparation, de courtage, de publicité et d'arpentage, les frais juridiques, les commissions, les honoraires de démarcheurs et les taxes de transfert. 3, record 1, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - external organization data 2009-08-04
Record 2, English
Record 2, Subject field(s)
- Compartment - ISO/IEC JTC 1 Information Technology Vocabulary
Universal entry(ies) Record 2
Record 2, Main entry term, English
- bar width adjustment
1, record 2, English, bar%20width%20adjustment
correct, standardized
Record 2, Abbreviations, English
- BWA 1, record 2, English, BWA
correct, standardized
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
amount of decrease in bar width reduction or increase in bar width increase by which the bars of a bar code master are adjusted to compensate for gain or loss of bar width, respectively, during reprographic and printing processes 1, record 2, English, - bar%20width%20adjustment
Record number: 2, Textual support number: 1 OBS
bar width adjustment; BWA: term, abbreviation and definition standardized by ISO/IEC [ISO/IEC 19762-2:2008]. 2, record 2, English, - bar%20width%20adjustment
Record 2, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, 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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