TERMIUM Plus®

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

eligible pooling arrangement [1 record]

Record 1 2017-08-24

English

Subject field(s)
  • Taxation
  • Investment
DEF

An agreement in writing made between an individual and an investment manager that provides for the transfer of funds or other property, the purchase of eligible small business corporation shares, and the provision of a statement of account to the individual by the investment manager.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
DEF

Convention écrite conclue entre un particulier et un gestionnaire de placements qui prévoit le transfert de fonds ou d'autres biens, l'achat d'actions déterminées de petite entreprise et la remise d'un état de compte au particulier par le gestionnaire de placements.

OBS

arrangement admissible de mise en commun : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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

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