TERMIUM Plus®

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

CANADIAN CORPORATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-01-21

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

A body corporate incorporated or formed by or under an Act of Parliament or the legislature of a province.

CONT

"Canadian corporation". A corporation that was resident in Canada at that time and was incorporated in Canada, or resident in Canada throughout the period commencing June 18, 1971 and ending at that time.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Personne morale constituée ou formée sous le régime d'une loi fédérale ou provinciale.

CONT

«société canadienne». À un moment donné, société qui, à ce moment, résidait au Canada et qui : soit avait été constituée au Canada; soit avait résidé au Canada tout au long de la période commençant le 18 juin 1971 et se terminant à ce moment.

OBS

corporation canadienne : Source : Loi de l'impôt sur le revenu, article 89(1)(a) avant la révision de 1985.

Spanish

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