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


Record 1 2006-09-08


Subject field(s)
  • Financial Accounting
  • Taxation
  • Financial and Budgetary Management

The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items (and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes.


  • Comptabilité générale
  • Fiscalité
  • Gestion budgétaire et financière

Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal.


Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif.


Campo(s) temático(s)
  • Contabilidad general
  • Sistema tributario
  • Gestión presupuestaria y financiera

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.

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