Translation of "Report sur une année ultérieure " (French → English) :

carry-forward

Following years

balance brought forward from previous year | balance carried forward from previous year | balance carried over from last year | brought forward from preceding fiscal year | profit brought forward | profit carried forward from previous year | retained earnings | surplus carried forward from previous year

loss carry-forward | loss carry forward

loss carry forward [ loss carry-forward | loss carryforward ]

carry-forward

defer a case to be dealt with at a later date

Review of Pre-existing Entity Accounts with an aggregate account balance or value that does not exceed, as of 31 December 2015, an amount denominated in the domestic currency of each Member State that corresponds to USD 250 000 but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount.

(A) the taxpayer’s investment tax credit at the end of the year in respect of property acquired in a subsequent taxation year, of the taxpayer’s apprenticeship expenditure for a subsequent taxation year, of the taxpayer’s child care space amount for a subsequent taxation year, of the taxpayer’s flow-through mining expenditure for a subsequent taxation year, of the taxpayer’s pre-production mining expenditure for a subsequent taxation year or of the taxpayer’s SR&ED qualified expenditure pool at the end of the subsequent taxation year to the extent that an investment tax credit was not deductible under ...[+++] this subsection for the subsequent taxation year, and

(15) For the purposes of determining the amount that may be deducted, in respect of a particular amount that arises in a taxation year (referred to in this subsection as the “later year”) of a taxpayer, under section 111 or subsection 126(2), 127(5), 181.1(4) or 190.1(3) in computing the taxpayer’s Canadian tax results for a taxation year (referred to in this subsection as the “current year”) that ended before the later year, and for the purposes of determining the amount by which the amount included under subsection 91(1) for the cur ...[+++]rent year is reduced because of a reduction referred to in paragraph 152(6.1)(b) in respect of the later year,

Commission Implementing Regulation (EU) No 700/2012 of 30 July 2012 operating deductions from fishing quotas available for certain stocks in 2012 on account of overfishing in the previous year (14) and Commission Implementing Regulation (EU) No 1136/2012 of 30 November 2012 operating deductions from fishing quotas available for certain stocks in 2012 on account of overfishing of other stocks in the previous years and amending Implementing Regulation (EU) No 700/2012 as regards amounts to be deducted in future years (15) have operated deductions from fishing quotas for certain countries and species for 2012.