Examlex
Most grievances are filed by management because union members are violating the collective agreement.
Tax-Free
Earnings, income, or transactions that are not subject to tax by the government.
Incorporation
The process of legally constituting a company or corporation, offering protection to owners from personal liability for the company's debts and obligations.
Capital Loss Carryforward
A provision allowing taxpayers to use a net capital loss in one year to offset a net capital gain in future years, subject to limitations.
Capital Loss Carryback
Capital Loss Carryback is a tax provision allowing taxpayers to apply a net capital loss to past tax years’ returns to receive a tax refund for taxes previously paid on capital gains.
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