TERMIUM Plus®

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

INTERNATIONAL SHIPPING INCOME [1 record]

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Record 1 2023-12-11

English

Subject field(s)
  • Taxation
CONT

Shipping companies managed from Canada that have structured their operations to align with the design of Canada's current international shipping exemption generally book their international shipping income in the foreign jurisdiction where they are incorporated (that is, where they are deemed to be resident).

French

Domaine(s)
  • Fiscalité
CONT

[...] Les sociétés de transport maritime gérées à partir du Canada dont les activités sont organisées de manière à correspondre à la conception de l'exemption actuelle du Canada pour le transport maritime international inscrivent généralement leur revenu tiré du transport maritime international dans la juridiction étrangère où elles sont constituées en société (c'est-à-dire, là où elles sont réputées être résidentes).

Spanish

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

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