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Current income tax asset
Current tax asset
Deferred credit
Deferred income
Deferred revenue
Error of understatement
Income received in advance
Income redirection
Income tax receivables
Income tax refund receivable
Income taxes currently recoverable
Income taxes receivable
Income taxes recoverable
Income taxes refundable
Income transfer
Investment income redirection
Investment income transfer
Prepaid income
Redirection of investment income
Revenue received in advance
Sign income tax return
Sign income tax returns
Sign tax returns
Understatement
Understatement error
Understatement of commitments
Understatement of income
Unearned income
Unearned revenue

Translation of "understatement income " (English → French) :

TERMINOLOGY
see also In-Context Translations below




error of understatement [ understatement error ]

erreur de sous-évaluation


understatement of commitments

sous-estimation d'engagements




sign income tax return | validate income tax returns, certify income tax returns, authenticate income tax returns | sign income tax returns | sign tax returns

signer des déclarations de revenus


deferred credit | deferred income | deferred revenue | income received in advance | prepaid income | revenue received in advance | unearned income | unearned revenue

passif de régularisation


income taxes recoverable | current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable

impôts à recouvrer | remboursement d'impôts à recevoir | impôts recouvrables | impôts à récupérer | actif d'impôts exigibles


income taxes recoverable [ current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable ]

impôts à recouvrer [ impôts recouvrables | actif d'impôts exigibles | impôts à récupérer | remboursement d'impôts à recevoir ]


investment income redirection | redirection of investment income | income redirection | investment income transfer | income transfer

transfert de revenus de placement
IN-CONTEXT TRANSLATIONS
(4) In determining under subsection 163(2.1) the understatement of income for a taxation year of a person, the following amounts shall be deemed not to be deductible or excludable in computing the person’s income for the year:

(4) Pour déterminer selon le paragraphe (2.1) le revenu déclaré en moins d’une personne pour une année d’imposition, les montants suivants sont réputés ne pas être à déduire ni à exclure dans le calcul du revenu de la personne pour l’année :


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