TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROVISION INCOME TAXES [2 records]
Record 1 - internal organization data 2010-05-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- tax expense
1, record 1, English, tax%20expense
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- income tax expense 2, record 1, English, income%20tax%20expense
correct
- provision for income taxes 2, record 1, English, provision%20for%20income%20taxes
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Income-tax allocation: A financial accounting procedure that does not change the actual income-tax liability for the period but allocates the tax expense to specific events ... or to different accounting periods ... 3, record 1, English, - tax%20expense
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- charge fiscale
1, record 1, French, charge%20fiscale
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge d'impôts de l'exercice 2, record 1, French, charge%20d%27imp%C3%B4ts%20de%20l%27exercice
correct, masculine noun
- charge d'impôts 2, record 1, French, charge%20d%27imp%C3%B4ts
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans l'état des résultats (ou compte de résultat), impôts imputés à l'exercice et correspondant à la somme de la charge (ou de l'économie) d'impôts exigibles de l'exercice considéré et de la charge (ou de l'économie) d'impôts futurs (ou différés) du même exercice. 2, record 1, French, - charge%20fiscale
Record number: 1, Textual support number: 1 OBS
Même si les expressions «charge d'impôts» et «charge fiscale» peuvent englober les impôts de toute nature, elles sont le plus souvent utilisées pour désigner uniquement les impôts sur les bénéfices. 2, record 1, French, - charge%20fiscale
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-09-26
Record 2, English
Record 2, Subject field(s)
- Taxation
- Financial Accounting
Record 2, Main entry term, English
- provision for income taxes
1, record 2, English, provision%20for%20income%20taxes
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... provision for income taxes is used to mean the estimate of income tax expense. 2, record 2, English, - provision%20for%20income%20taxes
Record number: 2, Textual support number: 1 PHR
Provision for current income taxes, provision for deferred income taxes. 3, record 2, English, - provision%20for%20income%20taxes
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Comptabilité générale
Record 2, Main entry term, French
- provision pour impôts sur le revenu
1, record 2, French, provision%20pour%20imp%C3%B4ts%20sur%20le%20revenu
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La méthode du report d'impôt rattache la provision pour impôts sur le revenu au revenu comptable de l'exercice [...] Dans la méthode de l'impôt exigible, la provision pour impôts sur le revenu représente le montant estimatif de l'impôt qui sera exigible pour l'exercice. 2, record 2, French, - provision%20pour%20imp%C3%B4ts%20sur%20le%20revenu
Record number: 2, Textual support number: 1 PHR
Provision pour impôt sur le revenu courant, provision pour impôts sur le revenu différé. 3, record 2, French, - provision%20pour%20imp%C3%B4ts%20sur%20le%20revenu
Record 2, Spanish
Record 2, Textual support, Spanish
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