TERMIUM Plus®

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

TAX ELECTION [1 record]

Record 1 2007-11-17

English

Subject field(s)
  • Taxation
DEF

Choice made on a return that affects the amount of taxes that will have to be paid.

CONT

Tax election: The Company will elect, in the manner and within the time provided under Part VI 1 of the Tax Act, to pay or cause payment of the tax under Part VI.1 of the Tax Act at a rate such that corporate holders of the Series 3 Preference Shares will not be required to pay tax under Part IV.1 of the Tax Action dividends received on the Series 3 Preference Shares.

French

Domaine(s)
  • Fiscalité
CONT

Choix fiscal : De la manière et dans les délais en vertu de la partie VI.1 de la Loi de l'impôt, la société choisira de payer ou de faire payer l'impôt en vertu de la partie VI.1 de la dite loi à un taux tel que les sociétés qui détiennent des actions privilégiées de série 3 ne seront pas tenues de payer l'impôt aux termes de la partie IV.1 de la dite loi sur les dividendes reçus sur les actions privilégiées de série 3.

Spanish

Save record 1

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

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: