TERMIUM Plus®

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FRAIS COMPTABLES [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
  • Accounting
CONT

Deductible current expenses common to most small businesses include: - Accounting fees for advice on running the business or preparing statements and tax returns.

OBS

Expression used on the federal income tax return T1 forms.

French

Domaine(s)
  • Fiscalité
  • Comptabilité
CONT

Les frais de comptabilité encourus dans le cours ordinaire des affaires sont déductibles.

OBS

Frais comptables : expression tirée des déclarations d'impôt T1 au niveau fédéral.

Spanish

Save record 1

Record 2 1986-02-27

English

Subject field(s)
  • Accounting
CONT

The difference is equal to the tax rate times the difference between the tax deduction and the accounting expense.

OBS

As a result of differences between tax laws and accounting principles, what may be considered ... expense for accounting purposes is not necessarily ... expense for tax purposes. In addition, some ... expenses recognized in one period for accounting purposes may have to be recognized in a different period for tax purposes.

French

Domaine(s)
  • Comptabilité
OBS

(...) il existe souvent des écarts temporaires entre le moment où certains éléments sont comptabilisés par rapport à celui où il faut en tenir compte pour calculer le revenu imposable. (...) certains frais pourraient n'être déductibles qu'au moment où ils donnent lieu à une sortie de fonds. Ainsi, on calcule le bénéfice comptable en imputant la provision pour garanties aux résultats de l'exercice où la vente des produits faisant l'objet de ces garanties est effectuée.

Spanish

Save record 2

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