TERMIUM Plus®

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YEAR-END DEFERRAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-03-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Taxation
DEF

This term refers to the ability of taxpayers to delay the reporting of business income and the payment of tax by selecting a fiscal year for their business which differs from their taxation year.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Fiscalité
DEF

Possibilité qu'ont les contribuables de retarder la déclaration du revenu tiré d'une entreprise et le paiement de l'impôt applicable à ce revenu en choisissant, pour leur entreprise, un exercice qui diffère de leur année d'imposition à titre personnel.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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