TERMIUM Plus®

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

CORPORATE ENTITY [3 records]

Record 1 2024-04-03

English

Subject field(s)
  • Commercial and Other Bodies (Law)
DEF

Entities created by human laws, as opposed to natural persons. A corporation is an example of an artificial person.

CONT

Persons are of two kinds, natural and artificial. A natural person is a human being ... Artificial persons include a collection or succession of natural persons forming a corporation ...; and, in some systems, a collection of property to which the law attributes the capacity of having rights and duties.

OBS

Corporation does not include a partnership that is considered to be a separate legal entity under provincial law.

OBS

Body. IV. A corporate body, aggregate of individuals, collective mass. 14. Law. An artificial "person" created by legal authority for certain ends, a corporation, commonly a corporation aggregate, but also applied to a corporation sole ... Always with defining adj. (:) body corporate, body politic.

OBS

Terms which emphasize the notion's constituting a person by itself and as opposed to natural persons.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
OBS

Entité dotée de la personnalité morale, à l'exclusion d'une société de personnes à laquelle le droit provincial reconnaît cette personnalité.

OBS

Le législateur au fédéral et en Ontario privilégie «personne morale» comme équivalent français de «corporation» mais au Nouveau-Brunswick et au Manitoba il préfère son homographe français «corporation».

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
DEF

Persona de naturaleza legal.

CONT

persona jurídica: Toda persona es sujeto de derechos y obligaciones, y por ende jurídica. Ahora bien ... persona jurídica se refiere por un amplio sector de la doctrina, que el uso ha impuesto, a los sujetos de derechos y obligaciones que no son la persona natural o física.

OBS

persona jurídica y entidad con personalidad jurídica: Expresiones y contexto reproducidos del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 1

Record 2 1990-02-26

English

Subject field(s)
  • Corporate Structure

French

Domaine(s)
  • Structures de l'entreprise

Spanish

Save record 2

Record 3 1987-09-17

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 3

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