TERMIUM Plus®

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

PARTICIPATION CAPITAL [5 records]

Record 1 2004-09-24

English

Subject field(s)
  • Investment
DEF

An ownership interest, as in the interest held by an equity holder in a company or a patent holder who licenses use of the patent by others.

French

Domaine(s)
  • Investissements et placements

Spanish

Campo(s) temático(s)
  • Inversiones
Save record 1

Record 2 2001-11-19

English

Subject field(s)
  • Translation (General)
CONT

interest or right in the capital or income.

French

Domaine(s)
  • Traduction (Généralités)
CONT

participation ou droit dans le capital ou dans le revenu du capital.

Spanish

Save record 2

Record 3 1995-12-11

English

Subject field(s)
  • Investment
  • Foreign Trade

French

Domaine(s)
  • Investissements et placements
  • Commerce extérieur

Spanish

Campo(s) temático(s)
  • Inversiones
  • Comercio exterior
Save record 3

Record 4 1987-09-17

English

Subject field(s)
  • Taxation
OBS

(in a trust).

OBS

Source: Income Tax Act, S. 108(1)(c); 53(1)d.1.

French

Domaine(s)
  • Fiscalité
OBS

Lorsqu'on ne cite pas la Loi de l'impôt sur le revenu, il est préférable d'employer l'expression "droit au capital".

OBS

Participation au capital d'une fiducie.

OBS

Source : Loi de l'impôt sur le revenu, art. 108(1)(c); 53(1)d.1.

Spanish

Save record 4

Record 5 1984-08-30

English

Subject field(s)
  • Economics

French

Domaine(s)
  • Économique

Spanish

Save record 5

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