TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WHOLLY-OWNED SUBSIDIARY [2 records]
Record 1 - internal organization data 2016-03-08
Record 1, English
Record 1, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation
Record 1, Main entry term, English
- wholly-owned subsidiary
1, record 1, English, wholly%2Downed%20subsidiary
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- wholly-owned subsidiary corporation 2, record 1, English, wholly%2Downed%20subsidiary%20corporation
correct, see observation
- subsidiary wholly-owned corporation 3, record 1, English, subsidiary%20wholly%2Downed%20corporation
correct, see observation
- wholly owned subsidiary 4, record 1, English, wholly%20owned%20subsidiary
correct
- fully-owned subsidiary 5, record 1, English, fully%2Downed%20subsidiary
- owner enterprise 6, record 1, English, owner%20enterprise
avoid
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A subsidiary which is owned entirely by its holding company. 7, record 1, English, - wholly%2Downed%20subsidiary
Record number: 1, Textual support number: 1 OBS
Source for "subsidiary wholly-owned corporation": Income Tax Act, S. 248(1); source for "wholly-owned subsidiary corporation": Income Tax Act, s. 149(1)(d). 8, record 1, English, - wholly%2Downed%20subsidiary
Record 1, French
Record 1, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Fiscalité
Record 1, Main entry term, French
- filiale à cent pour cent
1, record 1, French, filiale%20%C3%A0%20cent%20pour%20cent
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- filiale à 100 % 2, record 1, French, filiale%20%C3%A0%20100%20%25
correct, feminine noun
- filiale en propriété exclusive 3, record 1, French, filiale%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- filiale en toute propriété 4, record 1, French, filiale%20en%20toute%20propri%C3%A9t%C3%A9
correct, feminine noun
- filiale en pleine propriété 4, record 1, French, filiale%20en%20pleine%20propri%C3%A9t%C3%A9
correct, feminine noun
- filiale possédée en propriété exclusive 5, record 1, French, filiale%20poss%C3%A9d%C3%A9e%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- filiale appartenant en propriété exclusive 4, record 1, French, filiale%20appartenant%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- personne morale filiale entièrement détenue 4, record 1, French, personne%20morale%20filiale%20enti%C3%A8rement%20d%C3%A9tenue
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Filiale dont la totalité des actions appartient à la société mère. 3, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record number: 1, Textual support number: 1 OBS
«Filiale à cent pour cent» est le terme employé dans la Loi de l'impôt sur le revenu, article 248(1). 6, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record number: 1, Textual support number: 2 OBS
Le législateur au fédéral et en Ontario rend «corporation» par «personne morale» mais celui du Nouveau-Brunswick et du Manitoba privilégie l'homographe français «corporation». 7, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record 1, Key term(s)
- filiale à 100 pour cent
- filiale en propriété entière
- filiale à part entière
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Organismos comerciales y otros (Derecho)
- Sistema tributario
Record 1, Main entry term, Spanish
- subsidiaria en propiedad absoluta
1, record 1, Spanish, subsidiaria%20en%20propiedad%20absoluta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- filial de propiedad total 2, record 1, Spanish, filial%20de%20propiedad%20total
correct, feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-07-12
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- wholly-owned subsidiary
1, record 2, English, wholly%2Downed%20subsidiary
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A corporation that is wholly owned by one or more parent Crown corporations directly or indirectly through any number of subsidiaries, each of which is wholly owned directly or indirectly by one or more parent Crown corporations. 2, record 2, English, - wholly%2Downed%20subsidiary
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- filiale à 100 %
1, record 2, French, filiale%20%C3%A0%20100%20%25
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Personne morale appartenant à cent pour cent à une ou à plusieurs sociétés d'État mères, soit directement, soit par l'intermédiaire de filiales dont chacune appartient à cent pour cent, même indirectement, à une ou à plusieurs sociétés d'État mères. 2, record 2, French, - filiale%20%C3%A0%20100%20%25
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 2, Main entry term, Spanish
- filial de propiedad total
1, record 2, Spanish, filial%20de%20propiedad%20total
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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: