TERMIUM Plus®

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

EXEMPT PARTNERSHIP [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1996-11-15

English

Subject field(s)
  • Taxation
CONT

In other circumstances where there is an exempt partnership, the specified factor for a fiscal period is equal to the lesser of one, and one minus the fraction obtained when the partnership's adjusted resource profits (determined with reference only to working interests described immediately above) is divided by the partnership's adjusted resource profits for the period.

French

Domaine(s)
  • Fiscalité
CONT

Dans d'autres circonstances où il y a une société de personnes exclue, le facteur déterminé pour un exercice correspond au moins élevé des montants suivants : un; un moins la fraction obtenue lorsque les bénéfices modifiés relatifs à des ressources de la société de personnes (déterminés en fonction seulement des participations directes dont il est question ci-dessus) sont divisés par ses bénéfices modifiés relatifs à des ressources pour l'exercice.

Spanish

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