TERMIUM Plus®

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

RESERVE DEPRECIATION PORTEFEUILLE [1 record]

Record 1 2003-04-07

English

Subject field(s)
  • Banking
  • Taxation
  • Investment

French

Domaine(s)
  • Banque
  • Fiscalité
  • Investissements et placements
OBS

Le terme «réserve pour fins d'investissement» est tiré de l'article 137.1(3)(c) de la Loi de l'impôt sur le revenu et est utilisé dans le contexte du calcul du revenu d'une corporation d'assurance-dépôts.

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
  • Sistema tributario
  • Inversiones
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