TERMIUM Plus®

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TAXPAYERS CASH FLOW [2 records]

Record 1 2001-08-01

English

Subject field(s)
  • Federal Administration
  • Auditing (Accounting)
  • Government Accounting
CONT

Cash-oriented reporting means that measuring and limiting the disbursements of funds related to an activity is based on cash flow, rather than on the cost of the activity to the government and taxpayers.

French

Domaine(s)
  • Administration fédérale
  • Vérification (Comptabilité)
  • Comptabilité publique
CONT

La présentation de rapports axés sur la comptabilité de caisse signifie que la mesure et la limite des affectations de fonds liées à une activité sont fondées sur le flux de l'encaisse, plutôt que sur le coût réel de l'activité pour le gouvernement et les contribuables.

Spanish

Save record 1

Record 2 1994-01-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Phraseology
CONT

Exceeding the small business limit can adversely affect the taxpayer's cash flow since all refundability of investment tax credits is forfeited for the following year.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Phraséologie
CONT

Le fait d'enregistrer un revenu imposable supérieur au plafond des petites entreprises peut nuire à la trésorerie du contribuable, puisque les crédits d'impôt à l'investissement deviennent entièrement non remboursables l'année suivante.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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