TERMIUM Plus®

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

ACTIVE BUSINESS CORPORATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-04

English

Subject field(s)
  • Taxation
  • Accounting
DEF

[A] taxable Canadian corporation where all or substantially all of the fair market value of the assets is attributable to assets used principally in an active business carried on by the corporation or a related corporation, and/or shares or debt issued by other related active business corporations.

French

Domaine(s)
  • Fiscalité
  • Comptabilité
OBS

société exploitant activement une entreprise : 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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