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CHAINE ARRANGEMENTS CAPITAUX PROPRES SYNTHETIQUES [1 record]
Record 1 - internal organization data 2015-10-29
Record 1, English
Record 1, Subject field(s)
- Taxation
- Investment
Record 1, Main entry term, English
- synthetic equity arrangement chain
1, record 1, English, synthetic%20equity%20arrangement%20chain
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... "synthetic equity arrangement chain", in respect of a share owned by a person or partnership, means a synthetic equity arrangement — or a synthetic equity arrangement in combination with one or more specified synthetic equity arrangements — where (a) no party to the synthetic equity arrangement or a specified synthetic equity arrangement, if any, is a non-resident person or a partnership other than a Canadian partnership, and (b) each other party to these agreements or arrangements is affiliated with the person or partnership; ... 1, record 1, English, - synthetic%20equity%20arrangement%20chain
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Investissements et placements
Record 1, Main entry term, French
- chaîne d'arrangements de capitaux propres synthétiques
1, record 1, French, cha%C3%AEne%20d%27arrangements%20de%20capitaux%20propres%20synth%C3%A9tiques
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[…] «chaîne d’arrangements de capitaux propres synthétiques» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques combiné avec un ou plusieurs arrangements de capitaux propres synthétiques déterminés dans le cadre duquel, à la fois : a) aucune partie à l’arrangement de capitaux propres synthétiques ou à l’arrangement de capitaux propres synthétiques déterminé, le cas échéant, est une personne non-résidente ou une société de personnes qui n’est pas une société de personnes canadienne; b) chaque autre partie à ces accords ou arrangements est affiliée à la personne ou société de personnes. 1, record 1, French, - cha%C3%AEne%20d%27arrangements%20de%20capitaux%20propres%20synth%C3%A9tiques
Record 1, Spanish
Record 1, Textual support, Spanish
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