TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

BASE IMPOSITION COMPARABLE [2 records]

Record 1 2007-02-19

English

Subject field(s)
  • Taxation
CONT

Included in a domestic/international segmented information note to the annual statement the following a substantially similar, tabular presentation of information on a taxable equivalent basis. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Fiscalité
CONT

Inclure dans le rapport annuel une note d’information présentant, sous la forme tabulaire suivante ou sous une forme semblable, des renseignements ventilés entre les secteurs national et international et présentés sur une base d’imposition comparable. [Bureau du surintendant des institutions financières].

Spanish

Save record 1

Record 2 1996-02-28

English

Subject field(s)
  • Financial Accounting
CONT

Tabular presentation of information on a taxable equivalent basis in a note to the annual statement should be limited to disclosure of Interest Income and Net Interest Income on that basis. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Comptabilité générale
CONT

La présentation tabulaire des renseignements sur la base d’imposition comparable dans une note accompagnant le rapport annuel doit se limiter à la déclaration du revenu d’intérêts net sur cette base. [Bureau du surintendant des institutions financières].

Spanish

Save record 2

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