TERMIUM Plus®

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

inadequate consideration [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-11-13

English

Subject field(s)
  • PAJLO
  • Finance
DEF

Consideration that does not involve an exchange of equal values.

French

Domaine(s)
  • PAJLO
  • Finances
OBS

Dans le cadre d'une opération conclue entre des personnes ayant un lien de dépendance, contrepartie que les autorités fiscales jugent inférieure (contrepartie insuffisante) ou supérieure (contrepartie excédentaire) à la juste valeur marchande du bien faisant l'objet de l'opération, ce qui peut donner lieu à un ajustement ou à une pénalité.

OBS

contrepartie inadéquate : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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