TERMIUM Plus®

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

IMPOSITION SELON REGIME BENEFICE REEL [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Taxation
DEF

Fiscal procedure that consists in calculating the actual and individual return of an activity and deducting actual expenses, as opposed to objective evaluation.

OBS

direct evaluation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Procédé fiscal qui consiste à obtenir le rendement réel et individualisé d'une activité en déduisant les frais réels des recettes réelles, par opposition à l'estimation objective.

OBS

imposition selon le régime du bénéfice réel : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Procedimiento tributario que consiste en obtener el rendimiento real e individualizado de una actividad deduciendo los gastos reales de los ingresos reales, por contraposición a la estimación objetiva singular.

OBS

estimación directa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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