TERMIUM Plus®

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LPP LOSS [1 record]

Record 1 2025-12-23

English

Subject field(s)
  • Taxation
DEF

The amount by which the loss realized from dispositions of listed personal property exceeds the profits gained from the disposition of personal property for a given fiscal year.

Key term(s)
  • listed-personal-property loss

French

Domaine(s)
  • Fiscalité
DEF

Montant par lequel les pertes réalisées lors de la disposition de biens meubles déterminés excèdent les gains tirés de la disposition de biens meubles déterminés pour une année fiscale donnée.

Spanish

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