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CAPITAL LOSS [18 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital loss arising from unused share purchase tax credit
1, record 1, English, capital%20loss%20arising%20from%20unused%20share%20purchase%20tax%20credit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 1, English, - capital%20loss%20arising%20from%20unused%20share%20purchase%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- perte en capital attribuable au crédit d'impôt à l'achat d'actions inutilisé
1, record 1, French, perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions%20inutilis%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 1, French, - perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27achat%20d%27actions%20inutilis%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- capital loss of other years
1, record 2, English, capital%20loss%20of%20other%20years
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 2, English, - capital%20loss%20of%20other%20years
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- perte en capital d'autres années
1, record 2, French, perte%20en%20capital%20d%27autres%20ann%C3%A9es
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 2, French, - perte%20en%20capital%20d%27autres%20ann%C3%A9es
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
- Investment
Record 3, Main entry term, English
- allowable capital loss
1, record 3, English, allowable%20capital%20loss
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Source: Income Tax Act, S. 38. 2, record 3, English, - allowable%20capital%20loss
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Investissements et placements
Record 3, Main entry term, French
- perte en capital déductible
1, record 3, French, perte%20en%20capital%20d%C3%A9ductible
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- moins-value déductible 2, record 3, French, moins%2Dvalue%20d%C3%A9ductible
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Perte en capital ou moins-value que le contribuable est autorisé à déduire aux fins de l'impôt. 2, record 3, French, - perte%20en%20capital%20d%C3%A9ductible
Record number: 3, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 38. 3, record 3, French, - perte%20en%20capital%20d%C3%A9ductible
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- net allowable capital loss
1, record 4, English, net%20allowable%20capital%20loss
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 4, English, - net%20allowable%20capital%20loss
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- perte en capital nette déductible
1, record 4, French, perte%20en%20capital%20nette%20d%C3%A9ductible
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 4, French, - perte%20en%20capital%20nette%20d%C3%A9ductible
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2026-01-08
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- net capital loss
1, record 5, English, net%20capital%20loss
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
... generally, if your allowable capital losses are more than your taxable capital gains, the difference between the two becomes part of the computation of your net capital loss for the year. 2, record 5, English, - net%20capital%20loss
Record number: 5, Textual support number: 1 OBS
Source: Income Tax Act, S. 111(8)(a). 3, record 5, English, - net%20capital%20loss
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- perte en capital nette
1, record 5, French, perte%20en%20capital%20nette
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Il est généralement question d'une perte en capital nette pour une année si les pertes en capital déductibles sont plus élevées que les gains en capital imposables. La différence entre les deux montants fera partie du calcul de la perte en capital nette pour l'année. 2, record 5, French, - perte%20en%20capital%20nette
Record number: 5, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 111(8)(a). 3, record 5, French, - perte%20en%20capital%20nette
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2026-01-08
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- pre-1986 capital loss balance
1, record 6, English, pre%2D1986%20capital%20loss%20balance
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Source: Income Tax Act, S. 111(8)(b.2). 2, record 6, English, - pre%2D1986%20capital%20loss%20balance
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- solde des pertes en capital subies avant 1986
1, record 6, French, solde%20des%20pertes%20en%20capital%20subies%20avant%201986
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 111(8)(b.2). 2, record 6, French, - solde%20des%20pertes%20en%20capital%20subies%20avant%201986
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2026-01-08
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- capital loss arising from unused scientific research tax credit
1, record 7, English, capital%20loss%20arising%20from%20unused%20scientific%20research%20tax%20credit
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 7, English, - capital%20loss%20arising%20from%20unused%20scientific%20research%20tax%20credit
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- perte en capital attribuable au crédit d'impôt pour la recherche scientifique inutilisé
1, record 7, French, perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20recherche%20scientifique%20inutilis%C3%A9
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 7, French, - perte%20en%20capital%20attribuable%20au%20cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20recherche%20scientifique%20inutilis%C3%A9
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2008-06-25
Record 8, English
Record 8, Subject field(s)
- Titles of Monographs
- Taxation
- Accounting
Record 8, Main entry term, English
- Capital Cost Allowance Recapture and Terminal Loss
1, record 8, English, Capital%20Cost%20Allowance%20Recapture%20and%20Terminal%20Loss
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Interpretation Bulletin IT-478R2. 2, record 8, English, - Capital%20Cost%20Allowance%20Recapture%20and%20Terminal%20Loss
Record 8, French
Record 8, Domaine(s)
- Titres de monographies
- Fiscalité
- Comptabilité
Record 8, Main entry term, French
- Déduction pour amortissement - Récupération et perte finale
1, record 8, French, D%C3%A9duction%20pour%20amortissement%20%2D%20R%C3%A9cup%C3%A9ration%20et%20perte%20finale
correct, feminine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Bulletin d'interprétation IT-478R2. 2, record 8, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20R%C3%A9cup%C3%A9ration%20et%20perte%20finale
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2007-02-19
Record 9, English
Record 9, Subject field(s)
- Accounting
- Taxation
Record 9, Main entry term, English
- capital loss
1, record 9, English, capital%20loss
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
Loss on the sale or disposal of a capital asset. 2, record 9, English, - capital%20loss
Record number: 9, Textual support number: 1 OBS
Source: Income Tax Act, S.39(1)(b). 3, record 9, English, - capital%20loss
Record number: 9, Textual support number: 1 PHR
Adjusted net capital loss, net capital loss. 4, record 9, English, - capital%20loss
Record 9, French
Record 9, Domaine(s)
- Comptabilité
- Fiscalité
Record 9, Main entry term, French
- perte en capital
1, record 9, French, perte%20en%20capital
correct, see observation, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- moins-value de cession 2, record 9, French, moins%2Dvalue%20de%20cession
correct, feminine noun
- moins-value réalisée 2, record 9, French, moins%2Dvalue%20r%C3%A9alis%C3%A9e
correct, feminine noun
- moins-value 3, record 9, French, moins%2Dvalue
correct, feminine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Perte subie par l'entité lors de la cession d'une immobilisation à un prix inférieur à son coût d'acquisition, par exemple, un terrain. 2, record 9, French, - perte%20en%20capital
Record number: 9, Textual support number: 1 OBS
En fiscalité, seul le terme «perte en capital» est employé au Canada alors qu'en France et en Belgique, le terme employé est «moins-value». L'adjectif vient après le syntagme, exemple : perte en capital nette. 4, record 9, French, - perte%20en%20capital
Record number: 9, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, article 39(1)(b). 4, record 9, French, - perte%20en%20capital
Record number: 9, Textual support number: 1 PHR
Perte en capital nette rajustée, perte en capital nette. 5, record 9, French, - perte%20en%20capital
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
Record 9, Main entry term, Spanish
- minusvalía
1, record 9, Spanish, minusval%C3%ADa
correct, feminine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
- pérdida de capital 2, record 9, Spanish, p%C3%A9rdida%20de%20capital
correct, feminine noun
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 DEF
Pérdida que resulta de la venta de un activo a un precio inferior a su coste. A efectos de impuestos, el coste es el valor neto que figura en los libros de contabilidad: coste histórico, deducidas las amortizaciones efectuadas e incrementado en la regularización. En el IRPF se admite una revalorización por el coeficiente fijado para el año de adquisición. 3, record 9, Spanish, - minusval%C3%ADa
Record number: 9, Textual support number: 1 OBS
minusvalía: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 9, Spanish, - minusval%C3%ADa
Record 10 - internal organization data 2003-09-10
Record 10, English
Record 10, Subject field(s)
- Investment
- Taxation
Record 10, Main entry term, English
- unrealized capital loss
1, record 10, English, unrealized%20capital%20loss
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
- unrealized loss 2, record 10, English, unrealized%20loss
correct
- latent loss 2, record 10, English, latent%20loss
correct
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
A paper loss that has not yet been realized by selling the security 1, record 10, English, - unrealized%20capital%20loss
Record 10, French
Record 10, Domaine(s)
- Investissements et placements
- Fiscalité
Record 10, Main entry term, French
- moins-value latente
1, record 10, French, moins%2Dvalue%20latente
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Différence négative entre le prix de revient d'une action (prix d'achat + frais de courtage) et le cours actuel de l'action. 2, record 10, French, - moins%2Dvalue%20latente
Record 10, Key term(s)
- moins value latente
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2000-03-13
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- net capital loss of other years
1, record 11, English, net%20capital%20loss%20of%20other%20years
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 2, record 11, English, - net%20capital%20loss%20of%20other%20years
Record 11, Key term(s)
- net capital losses of other years
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- pertes en capital nettes d'autres années
1, record 11, French, pertes%20en%20capital%20nettes%20d%27autres%20ann%C3%A9es
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H). 2, record 11, French, - pertes%20en%20capital%20nettes%20d%27autres%20ann%C3%A9es
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1992-01-01
Record 12, English
Record 12, Subject field(s)
- National Accounting
Record 12, Main entry term, English
- capital losses in disposal and scrapping of assets 1, record 12, English, capital%20losses%20in%20disposal%20and%20scrapping%20of%20assets
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, Key term(s)
- capital loss in disposal and scrapping of assets
Record 12, French
Record 12, Domaine(s)
- Comptabilité nationale
Record 12, Main entry term, French
- pertes à la suite de la vente et autre disposition d'actifs
1, record 12, French, pertes%20%C3%A0%20la%20suite%20de%20la%20vente%20et%20autre%20disposition%20d%27actifs
feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- pertes par vente et autre retrait d'actifs 1, record 12, French, pertes%20par%20vente%20et%20autre%20retrait%20d%27actifs
feminine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Source(s) : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques]. 1, record 12, French, - pertes%20%C3%A0%20la%20suite%20de%20la%20vente%20et%20autre%20disposition%20d%27actifs
Record number: 12, Textual support number: 2 OBS
Source(s) : Traduction de l'ONU; Traduction recommandée par l'INSEE 1, record 12, French, - pertes%20%C3%A0%20la%20suite%20de%20la%20vente%20et%20autre%20disposition%20d%27actifs
Record 12, Key term(s)
- perte à la suite de la vente et autre disposition d'actifs
- perte par vente et autre retrait d'actifs
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1991-12-10
Record 13, English
Record 13, Subject field(s)
- Taxation
Record 13, Main entry term, English
- capital loss carried forward 1, record 13, English, capital%20loss%20carried%20forward
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
(Corporation Financial Statistics, Job No. 869238). 1, record 13, English, - capital%20loss%20carried%20forward
Record 13, French
Record 13, Domaine(s)
- Fiscalité
Record 13, Main entry term, French
- perte de capital reportée
1, record 13, French, perte%20de%20capital%20report%C3%A9e
feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1991-12-09
Record 14, English
Record 14, Subject field(s)
- Accounting
Record 14, Main entry term, English
- capital loss carried back 1, record 14, English, capital%20loss%20carried%20back
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
(Corporation Financial Statistics, Job No. 869238). 1, record 14, English, - capital%20loss%20carried%20back
Record 14, French
Record 14, Domaine(s)
- Comptabilité
Record 14, Main entry term, French
- perte de capital reportée
1, record 14, French, perte%20de%20capital%20report%C3%A9e
feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1987-09-10
Record 15, English
Record 15, Subject field(s)
- Taxation
Record 15, Main entry term, English
- cumulative net capital loss
1, record 15, English, cumulative%20net%20capital%20loss
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, French
Record 15, Domaine(s)
- Fiscalité
Record 15, Main entry term, French
- perte en capital nette cumulative
1, record 15, French, perte%20en%20capital%20nette%20cumulative
correct, feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1986-06-26
Record 16, English
Record 16, Subject field(s)
- Finance
Record 16, Main entry term, English
- capital loss balance 1, record 16, English, capital%20loss%20balance
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record 16, French
Record 16, Domaine(s)
- Finances
Record 16, Main entry term, French
- solde des pertes en capital 1, record 16, French, solde%20des%20pertes%20en%20capital
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Expressions tirées des récents projets de loi (impôt) - C-72, C-83, C-84. 2, record 16, French, - solde%20des%20pertes%20en%20capital
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1976-06-19
Record 17, English
Record 17, Subject field(s)
- Insurance
Record 17, Main entry term, English
- capital loss on investments 1, record 17, English, capital%20loss%20on%20investments
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record 17, French
Record 17, Domaine(s)
- Assurances
Record 17, Main entry term, French
- montant de moins-value des placements 1, record 17, French, montant%20de%20moins%2Dvalue%20des%20placements
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
(Depin 10, 6) 1, record 17, French, - montant%20de%20moins%2Dvalue%20des%20placements
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1976-06-19
Record 18, English
Record 18, Subject field(s)
- Financial Accounting
Record 18, Main entry term, English
- capital gain or loss 1, record 18, English, capital%20gain%20or%20loss
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, French
Record 18, Domaine(s)
- Comptabilité générale
Record 18, Main entry term, French
- gain ou perte en capital
1, record 18, French, gain%20ou%20perte%20en%20capital
masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record 18, Spanish
Record 18, Textual support, Spanish
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