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YEAR-END DEFERRAL [1 record]
Record 1 - internal organization data 2011-07-06
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- deferral of partnership income
1, record 1, English, deferral%20of%20partnership%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The deferral of partnership income will be limited by requiring corporations that have a significant interest in a partnership with a fiscal period ending on a date different from the corporation's year-end, to report partnership income on an accrual basis, subject to a transitional reserve. 1, record 1, English, - deferral%20of%20partnership%20income
Record number: 1, Textual support number: 1 OBS
deferral of partnership income: term used in the context of the Strategic and Operating Review of the federal government of Canada. 2, record 1, English, - deferral%20of%20partnership%20income
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- report du revenu de société de personnes
1, record 1, French, report%20du%20revenu%20de%20soci%C3%A9t%C3%A9%20de%20personnes
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le report du revenu [...] de sociétés de personnes sera limité. Les sociétés qui détiennent une participation notable dans une société de personnes, et dont la fin d’année d’imposition diffère de la fin de l’exercice de cette société de personnes, devront inclure le revenu accumulé par la société de personnes durant cette année d’imposition dans leur revenu, sous réserve d’une provision transitoire. 1, record 1, French, - report%20du%20revenu%20de%20soci%C3%A9t%C3%A9%20de%20personnes
Record number: 1, Textual support number: 1 OBS
report du revenu provenant de sociétés de personnes : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 2, record 1, French, - report%20du%20revenu%20de%20soci%C3%A9t%C3%A9%20de%20personnes
Record 1, Key term(s)
- report du revenu de sociétés de personnes
Record 1, Spanish
Record 1, Textual support, Spanish
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