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DISALLOW DEDUCTION [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- disallow a deduction
1, record 1, English, disallow%20a%20deduction
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- refuser une déduction
1, record 1, French, refuser%20une%20d%C3%A9duction
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- rejeter une déduction 1, record 1, French, rejeter%20une%20d%C3%A9duction
correct
- ne pas admettre une déduction 1, record 1, French, ne%20pas%20admettre%20une%20d%C3%A9duction
correct
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-12-29
Record 2, English
Record 2, Subject field(s)
- Taxation Law
- Taxation
Record 2, Main entry term, English
- disallow a deduction
1, record 2, English, disallow%20a%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The court, however, concluded that the payments ... were not made in connection with the redemption of stock and, therefore, section 162(k) did not operate to disallow a deduction for those payments. 2, record 2, English, - disallow%20a%20deduction
Record 2, French
Record 2, Domaine(s)
- Droit fiscal
- Fiscalité
Record 2, Main entry term, French
- refuser une déduction
1, record 2, French, refuser%20une%20d%C3%A9duction
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- rejeter une déduction 2, record 2, French, rejeter%20une%20d%C3%A9duction
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Dans une perspective de politique, on ne sait toujours pas clairement pourquoi le Canada devrait refuser une déduction à un contribuable canadien simplement parce que les règles fiscales d'un pays étranger lui en accordent une. 3, record 2, French, - refuser%20une%20d%C3%A9duction
Record 2, Spanish
Record 2, 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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