TERMIUM Plus®

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FOREIGN PROPERTY [1 record]

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Alphabetical list of terms

Record 1 1999-10-19

English

Subject field(s)
  • Financial and Budgetary Management
  • Taxation
CONT

... rules governing the classification of property as foreign property for the purposes of the 20-per-cent foreign property limit.

OBS

Canadian Federal Budget 1999. Annex: Details on Proposed Modifications on Foreign Property.

OBS

Source: Income Tax Act, S.206(1).

French

Domaine(s)
  • Gestion budgétaire et financière
  • Fiscalité
CONT

[...] modifications des règles auxquelles est assujetti l'établissement de la catégorie des biens étrangers pour l'application de la limite de 20 % de biens étrangers.

OBS

Terminologie extraite du Budget 1999.

OBS

Source : Annexe : Détails sur le projet de modification de la catégorie des biens étrangers.

OBS

Loi de l'impôt sur le revenu, art. 206(1).

Key term(s)
  • biens étrangers

Spanish

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