TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

PASSIF IMPOT REPORTE [1 record]

Record 1 1998-06-22

English

Subject field(s)
  • Taxation
  • Accounting
OBS

Compare to "deferred tax debit".

French

Domaine(s)
  • Fiscalité
  • Comptabilité
DEF

Impôts reportés (ou différés) découlant des effets fiscaux des écarts temporaires cumulés correspondant à un excédent du résultat comptable sur le résultat fiscal.

Key term(s)
  • impôt reporté passif
  • passif d'impôt reporté
  • impôt reporté créditeur
  • impôt différé passif
  • passif d’impôt différé

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: