TERMIUM Plus®
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TAXPAYER CORPORATION [4 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 2010-09-01
Record 2, English
Record 2, Subject field(s)
- Taxation
- Business and Administrative Documents
Record 2, Main entry term, English
- notice of assessment
1, record 2, English, notice%20of%20assessment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- assessment notice 2, record 2, English, assessment%20notice
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
In the case of self-assessed taxes, such as income or corporation taxes, the notice sent to the taxpayer confirming or altering the amount of tax... 3, record 2, English, - notice%20of%20assessment
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Écrits commerciaux et administratifs
Record 2, Main entry term, French
- avis d'imposition
1, record 2, French, avis%20d%27imposition
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- avis de cotisation 2, record 2, French, avis%20de%20cotisation
correct, masculine noun, Canada
- avertissement 3, record 2, French, avertissement
correct, masculine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Document établi par l'Administration fiscale et envoyé au contribuable pour confirmer ou modifier le montant des impôts à payer selon la déclaration fournie par ce dernier, ou pour établir le montant des impôts qu'aurait dû payer un contribuable n'ayant pas produit la déclaration exigée. 3, record 2, French, - avis%20d%27imposition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
- Documentos comerciales y administrativos
Record 2, Main entry term, Spanish
- notificación de liquidación
1, record 2, Spanish, notificaci%C3%B3n%20de%20liquidaci%C3%B3n
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1995-04-27
Record 3, English
Record 3, Subject field(s)
- National Accounting
- Public Sector Budgeting
Record 3, Main entry term, English
- third-party payment
1, record 3, English, third%2Dparty%20payment
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Third-Party Payments(19) That payments to which clause 37(1)(a)(ii)(D) of the Act applies made after 1995 by a taxpayer to a corporation resident in Canada be eligible for inclusion under subsection 37(1) of the Act, and be eligible for inclusion as a "qualified expenditure" for the purposes of the investment tax credit, only in the taxation year of the taxpayer in which the payment was used by the corporation in the carrying out of scientific research and experimental development in Canada. 1, record 3, English, - third%2Dparty%20payment
Record 3, French
Record 3, Domaine(s)
- Comptabilité nationale
- Budget des collectivités publiques
Record 3, Main entry term, French
- paiement à des tiers
1, record 3, French, paiement%20%C3%A0%20des%20tiers
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Paiements à des tiers (19) Les paiements auxquels s'applique la division 37(1)a)(ii)(D) de la Loi qu'un contribuable fait après 1995 à une société résidant au Canada pourront être compris parmi les montants visés au paragraphe 37(1) de la Loi, et constitueront des dépenses admissibles pour l'application du crédit d'impôt à l'investissement, seulement au cours de l'année d'imposition du contribuable où ils ont été utilisés par la société pour des activités de recherche scientifique et de développement expérimental au Canada. 1, record 3, French, - paiement%20%C3%A0%20des%20tiers
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1990-05-02
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- taxpayer corporation 1, record 4, English, taxpayer%20corporation
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- corporation contribuable
1, record 4, French, corporation%20contribuable
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- société contribuable 2, record 4, French, soci%C3%A9t%C3%A9%20contribuable
feminine noun
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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