TERMIUM Plus®

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

PASSIVE NON-FINANCIAL FOREIGN ENTITY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-09-13

English

Subject field(s)
  • Taxation
  • Financial Institutions
DEF

An entity, organization or company that is in receipt of passive income ... or holds passive assets.

Key term(s)
  • passive nonfinancial foreign entity

French

Domaine(s)
  • Fiscalité
  • Institutions financières
DEF

Entité, organisme ou société qui reçoit un revenu passif [...] ou détient des actifs hors exploitation.

OBS

entité étrangère non financière passive; EENF passive : termes tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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