TERMIUM Plus®

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GAINS EVALUATION ACCUMULES [1 record]

Record 1 2003-11-04

English

Subject field(s)
  • Taxation
CONT

Realized earning may also be referred to as "safe income" and should be distinguished from "unrealized earnings," which would include, as an example, accrued valuation gains on property used in the corporation.

Key term(s)
  • accrued valuation gains

French

Domaine(s)
  • Fiscalité
Key term(s)
  • gains d'évaluation à recevoir
  • gains d'évaluation accumulés

Spanish

Save record 1

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