TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CARRYOVER [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2012-02-23

English

Subject field(s)
  • Taxation
  • Accounting
DEF

Under income tax legislation, the right to apply a current loss against the taxable income of prior periods (carry back) and/or against the taxable income of future periods (carry forward).

French

Domaine(s)
  • Fiscalité
  • Comptabilité
DEF

Action de constater un produit, une charge, un profit ou une perte dans l'état des résultats (ou compte de résultat) d'un certain nombre d'exercices.

OBS

En fiscalité, on entend par report le droit d'imputer une perte courante rétroactivement (report en arrière) ou prospectivement (report en avant) à un certain nombre d'exercices passés ou futurs déterminés par la législation fiscale.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad
DEF

Traslación de pérdidas a un ejercicio futuro [o anterior] a efectos fiscales.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: