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INCOME TAXES CURRENTLY PAYABLE [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
- deferred income tax
1, record 1, English, deferred%20income%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- deferred tax 2, record 1, English, deferred%20tax
correct
- accumulated tax allocation 2, record 1, English, accumulated%20tax%20allocation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The accumulated difference between income taxes charged in the accounts and income taxes paid or currently payable. 3, record 1, English, - deferred%20income%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- impôt sur le revenu reporté
1, record 1, French, imp%C3%B4t%20sur%20le%20revenu%20report%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- impôt reporté 2, record 1, French, imp%C3%B4t%20report%C3%A9
correct, masculine noun
- impôt différé 2, record 1, French, imp%C3%B4t%20diff%C3%A9r%C3%A9
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant cumulatif des effets fiscaux des écarts temporaires passés qui ne sont pas encore résorbés, provenant d'un accroissement (impôts passifs) ou d'une diminution (impôts actifs) des impôts sur les bénéfices constatés au cours des exercices antérieurs par rapport aux impôts effectivement exigibles pour ces exercices. 2, record 1, French, - imp%C3%B4t%20sur%20le%20revenu%20report%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-01-25
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Taxation
Record 2, Main entry term, English
- income tax currently payable
1, record 2, English, income%20tax%20currently%20payable
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- income tax payable 1, record 2, English, income%20tax%20payable
correct
- income tax liability 1, record 2, English, income%20tax%20liability
correct
Record 2, Textual support, English
Record 2, Key term(s)
- income taxes currently payable
- income taxes payable
- income taxes liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 2, Main entry term, French
- impôts sur le bénéfice à payer
1, record 2, French, imp%C3%B4ts%20sur%20le%20b%C3%A9n%C3%A9fice%20%C3%A0%20payer
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impôts à payer 1, record 2, French, imp%C3%B4ts%20%C3%A0%20payer
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Sommes restant dues aux autorités fiscales à une date donnée relativement aux impôts sur les bénéfices de l'entreprise, déterminées par application de la législation fiscale. 1, record 2, French, - imp%C3%B4ts%20sur%20le%20b%C3%A9n%C3%A9fice%20%C3%A0%20payer
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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