TERMIUM Plus®

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

prescribed stock exchange [1 record]

Record 1 2010-01-28

English

Subject field(s)
  • Stock Exchange
  • Taxation
CONT

Budget 2007 updated the concept of "prescribed stock exchange," used for a variety of purposes under the Income Tax Act, in order to make the prescription process more transparent and flexible to meet evolving market needs. In place of the two former lists of prescribed stock exchanges (domestic and foreign), there are now three categories of stock exchange: Designated Stock Exchange, Recognized Stock Exchange and Stock Exchange.

French

Domaine(s)
  • Bourse
  • Fiscalité
CONT

Dans le budget de 2007, le gouvernement a actualisé le concept de «bourse de valeurs visée par règlement», qui était appliqué à diverses fins en vertu de la Loi de l'impôt sur le revenu, pour faire en sorte que le processus de prescription soit plus transparent et réponde aux besoins changeants des marchés. Trois catégories de bourses ont remplacé les deux anciennes listes de bourses de valeurs visées par règlement (canadiennes et étrangères) : il s'agit des bourses de valeurs désignées, des bourses de valeur reconnues et des bourses de valeurs.

OBS

Source : Règlements de l'impôt sur le revenu, art. 3200; 3201.

Spanish

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