TERMIUM Plus®
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YEARS OPERATING LOSS [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
- Accounting
Record 1, Main entry term, English
- carryback
1, record 1, English, carryback
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- carry-back 2, record 1, English, carry%2Dback
correct
- carry back 3, record 1, English, carry%20back
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount of the net(operating) loss for a given year of an individual, corporation, or other taxpayer carrying on a business, subject to certain adjustments, that may be deducted from the net income of three preceding years. 4, record 1, English, - carryback
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- report rétrospectif
1, record 1, French, report%20r%C3%A9trospectif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- report en arrière 2, record 1, French, report%20en%20arri%C3%A8re
correct, see observation, masculine noun
- report sur une année antérieure 3, record 1, French, report%20sur%20une%20ann%C3%A9e%20ant%C3%A9rieure
correct, masculine noun
- report sur les exercices antérieurs 2, record 1, French, report%20sur%20les%20exercices%20ant%C3%A9rieurs
correct, masculine noun
- report 4, record 1, French, report
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action de constater rétroactivement un produit, une charge, un profit ou une perte dans l'état des résultats (ou compte de résultat) d'un certain nombre d'exercices passés. 2, record 1, French, - report%20r%C3%A9trospectif
Record number: 1, Textual support number: 1 CONT
Crédit d'impôt provincial pour capital de risque pour report sur une année antérieure dans une déclaration préfaillite. 5, record 1, French, - report%20r%C3%A9trospectif
Record number: 1, Textual support number: 1 OBS
La notion de report en arrière ne s'applique le plus souvent que dans le cas du report de pertes permis par le fisc. 2, record 1, French, - report%20r%C3%A9trospectif
Record number: 1, Textual support number: 2 OBS
Lorsqu'il s'agit du report d'une déduction, on dit "application à une année antérieure". 6, record 1, French, - report%20r%C3%A9trospectif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Contabilidad
Record 1, Main entry term, Spanish
- traslado a ejercicios anteriores
1, record 1, Spanish, traslado%20a%20ejercicios%20anteriores
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- imputación a ejercicios anteriores 2, record 1, Spanish, imputaci%C3%B3n%20a%20ejercicios%20anteriores
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Traslado de pérdidas a ejercicios anteriores. 1, record 1, Spanish, - traslado%20a%20ejercicios%20anteriores
Record 2 - internal organization data 2017-02-06
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- year's operating loss 1, record 2, English, year%27s%20operating%20loss
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
year's operating loss : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 2, English, - year%27s%20operating%20loss
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- perte d'exploitation de l'exercice
1, record 2, French, perte%20d%27exploitation%20de%20l%27exercice
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
perte d'exploitation de l'exercice : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 2, French, - perte%20d%27exploitation%20de%20l%27exercice
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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