TERMIUM Plus®

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THIN CAPITALIZATION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1999-05-28

English

Subject field(s)
  • Financial and Budgetary Management
  • Taxation
DEF

The state of having a capital structure heavily weighted towards debt rather than equity.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Fiscalité
DEF

Situation dans laquelle se trouve une société par actions dont le financement se fait en très grande partie par l'emprunt.

OBS

Certaines lois fiscales comportent des règles visant à limiter la déduction des intérêts lorsque le rapport entre les dettes de la société envers des non-résidents déterminés et ses capitaux propres excède un ratio fixé par la loi.

Spanish

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