TERMIUM Plus®

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

FIDUCIE REVENU ENTREPRISE [1 record]

Record 1 2007-06-14

English

Subject field(s)
  • Investment
  • Taxation
CONT

A business trust is an income trust where the principal business of the underlying corporation or other entity is in the manufacturing, service or general industrial sectors.

CONT

Business income trusts typically raise capital by offering trust units to the public. Using the proceeds from such an offering, business income trusts generally invest in assets that provide a return based on the revenues of an active business.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
CONT

Une fiducie de revenu d'entreprise recueille habituellement des capitaux en offrant au public des parts de fiducie. La fiducie utilise généralement le produit de cette offre pour investir dans des actifs qui génèrent un rendement en fonction des revenus d'une entreprise exploitée activement.

Spanish

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