TERMIUM Plus®

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

ELIGIBLE PROPERTY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-12-31

English

Subject field(s)
  • Taxation
CONT

For the purpose of subsection (3), "eligible property" of a corporation means property of a corporation that is owned by it at the time an election under subsection 150(1) becomes effective.

French

Domaine(s)
  • Fiscalité
CONT

Pour l'application du paragraphe (3), le bien dont une personne morale est propriétaire à l'entrée en vigueur du choix prévu au paragraphe 150(1) est un bien admissible.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: