TERMIUM Plus®

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AMORTISSEMENT DIFFERE [1 record]

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Record 1 2016-03-08

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Fiscalement, lorsqu'à l'issue d'un exercice, les amortissements antérieurement pratiqués sur un bien sont au moins égaux au montant cumulé des amortissements linéaires, l'entreprise peut différer les dotations correspondant à cet exercice et les imputer, dans des conditions qui varient selon que les résultats de l'exercice considéré sont bénéficiaires ou déficitaires, sur les résultats des exercices suivants.

Spanish

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