TERMIUM Plus®

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Record 1 2010-07-12

English

Subject field(s)
  • Financial Accounting
  • Taxation

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Dans l'état des résultats (ou compte de résultat), économie d'impôts imputée à l'exercice, généralement établie sur le montant du report en arrière de la perte fiscale de l'exercice considéré par application des dispositions de la législation fiscale, et correspondant au montant des impôts antérieurs que l'entreprise a le droit de récupérer.

Key term(s)
  • impôt antérieur recouvrable

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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