TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DESIGNATED FINANCIAL INSTITUTION [1 record]
Record 1 - internal organization data 2015-09-03
Record 1, English
Record 1, Subject field(s)
- Financial Institutions
- Taxation
Record 1, Main entry term, English
- listed financial institution
1, record 1, English, listed%20financial%20institution
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- designated financial institution 2, record 1, English, designated%20financial%20institution
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A listed financial institution includes a person that is a chartered bank, an investment dealer, a trust company, an insurance company, a credit union, an investment plan, a tax discounter, or a person whose principal business is the lending of money. 3, record 1, English, - listed%20financial%20institution
Record number: 1, Textual support number: 2 CONT
The listed financial institution is: required to allocate income (or income in the case of an individual, an estate of a deceased individual, or a trust) for income tax purposes to both a participating and a non-participating province, or a specified partnership, or a prescribed financial institution. 4, record 1, English, - listed%20financial%20institution
Record number: 1, Textual support number: 1 OBS
Term defined in the Excise Tax Act (1985) which has become S.C. 1990. 5, record 1, English, - listed%20financial%20institution
Record 1, French
Record 1, Domaine(s)
- Institutions financières
- Fiscalité
Record 1, Main entry term, French
- institution financière désignée
1, record 1, French, institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Une institution financière désignée inclut une personne qui est une banque à charte, un courtier de placement, une société de fiducie, une compagnie d'assurance, une caisse de crédit, un régime d'investissement, un escompteur d'impôt ou une personne dont la principale activité consiste à prêter de l'argent. 2, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record number: 1, Textual support number: 2 CONT
L'institution financière doit, selon le cas : attribuer son revenu imposable (ou son revenu dans le cas d'un particulier, de la succession d'un particulier, ou d'une fiducie) à la fois à une province participante et à une province non participante aux fins de l'impôt sur le revenu; être une société de personnes déterminée; être une institution financière visée par règlement. 3, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record number: 1, Textual support number: 1 OBS
Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990. 4, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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