TERMIUM Plus®

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

PERTE TITRE PLACEMENT ENTREPRISE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-03-29

English

Subject field(s)
  • Investment
  • Taxation
OBS

Source: Income Tax Act, S. 39(1)(c).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
DEF

Perte subie sur la cession d'actions ou de titres de créance d'une société par actions exploitant une petite entreprise qui est devenue insolvable ou qui a mis fin à son exploitation.

OBS

La déduction de la fraction admissible de cette perte que (l'on désigne par l'expression «perte déductible au titre d'un placement d'entreprise») ne se limite pas au montant de la perte en capital nette du contribuable, mais peut être opérée sur ses autres sources de revenus.

OBS

Source : Loi de l'impôt sur le revenu, art. 39(1)(c).

Spanish

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