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The Government of Canada’s terminology and linguistic data bank.
wash sale [1 record]
Record 1 - internal organization data 2002-01-15
Record 1, English
Record 1, Subject field(s)
- Sales (Marketing)
- Taxation
Record 1, Main entry term, English
- wash sale
1, record 1, English, wash%20sale
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An attempt to manipulate the stock market through fictitious sales in which no change of ownership occurs. By increasing market activity in a particular share, stock-market manipulators can attract new buyers and raise the value of the shares they own. In transactions known as wash sales, manipulators create the impression of hectic activity by buying and selling shares to themselves. Such activities are illegal in Canada. 2, record 1, English, - wash%20sale
Record 1, French
Record 1, Domaine(s)
- Vente
- Fiscalité
Record 1, Main entry term, French
- vente fictive
1, record 1, French, vente%20fictive
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- transaction fictive 2, record 1, French, transaction%20fictive
correct, feminine noun
- transaction fantôme 2, record 1, French, transaction%20fant%C3%B4me
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Vente et achat portant sur le même bien ou un bien de même nature effectués presque simultanément ou à l'intérieur d'une période très courte, soit dans le but de donner l'illusion d'un marché actif à un prix établi artificiellement, ce qui présente généralement un caractère frauduleux, soit dans le but de constater une perte fiscale, dont la déduction du revenu ou du bénéfice imposable pourrait toutefois être refusée par les autorités fiscales. 1, record 1, French, - vente%20fictive
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Ventas (Comercialización)
- Sistema tributario
Record 1, Main entry term, Spanish
- transacción ficticia
1, record 1, Spanish, transacci%C3%B3n%20ficticia
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- venta ficticia 2, record 1, Spanish, venta%20ficticia
feminine noun
Record 1, Textual support, Spanish
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