TERMIUM Plus®

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

SYNTHETIC LONG POSITION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2015-11-06

English

Subject field(s)
  • Taxation
  • Investment
CONT

... the particular person has entered into one or more other agreements or other arrangements ... that have the effect of providing all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share to the particular person (in this subparagraph referred to as the "synthetic long position") ...

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

[…] la personne donnée a conclu un ou plusieurs accords ou autres arrangements […] qui ont pour effet d’accorder, en totalité ou en presque totalité, les possibilités de subir des pertes et de réaliser des gains ou des bénéfices relativement à l’action à la personne donnée (appelés «position à couvert synthétique» au présent sous-alinéa) […]

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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