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AVERAGING INCOME [1 record]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- forward averaging
1, record 1, English, forward%20averaging
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- averaging 2, record 1, English, averaging
correct
- averaging of income 2, record 1, English, averaging%20of%20income
correct
- income averaging 3, record 1, English, income%20averaging
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Forward averaging permits a taxpayer to spread certain types of income over a number of future years. 2, record 1, English, - forward%20averaging
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 110.4. 4, record 1, English, - forward%20averaging
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- étalement sur les années suivantes
1, record 1, French, %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- étalement du revenu sur les années suivantes 2, record 1, French, %C3%A9talement%20du%20revenu%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
- échelonnement sur les années suivantes 1, record 1, French, %C3%A9chelonnement%20sur%20les%20ann%C3%A9es%20suivantes
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dispositions des lois fiscales permettant au contribuable d'étaler certains revenus sur un certain nombre d'années d'imposition ultérieures. 1, record 1, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
Record number: 1, Textual support number: 1 OBS
Étalement du revenu est le terme utilisé dans la Loi de l'impôt sur le revenu, article 110.4. 3, record 1, French, - %C3%A9talement%20sur%20les%20ann%C3%A9es%20suivantes
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- prorrateo de rentas
1, record 1, Spanish, prorrateo%20de%20rentas
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, 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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