TERMIUM Plus®

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

SPLIT INCOME [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-11-13

English

Subject field(s)
  • Taxation
  • Special-Language Phraseology

French

Domaine(s)
  • Fiscalité
  • Phraséologie des langues de spécialité

Spanish

Save record 1

Record 2 2015-11-13

English

Subject field(s)
  • Taxation
CONT

The measure extends the definition of split income to include income from a business or property that is paid or allocated to a minor child from a partnership or trust where a person related to the child is engaged in the activities of the partnership or trust to earn that income.

French

Domaine(s)
  • Fiscalité
CONT

Cette mesure étend la définition de «revenu fractionné» afin d'inclure le revenu provenant d'une entreprise ou de biens qui est versé ou attribué à un mineur par une société de personnes ou une fiducie, lorsqu'une personne liée au mineur prend une part active à l'activité de la société de personnes ou de la fiducie afin de tirer ce revenu.

Spanish

Save record 2

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: