TERMIUM Plus®

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

SOCIETE PRIVEE SOUS CONTROLE CANADIEN SUBSTANCE [1 record]

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Record 1 2024-04-26

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Finance
CONT

A substantive CCPC is a private corporation that is not a CCPC but is controlled, directly or indirectly in any manner whatever, by one or more Canadian resident individuals, or would be controlled by a particular individual if that individual owns all the shares owned by Canadian resident individuals.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Finances
CONT

Le budget de 2022 formule une nouvelle définition de «société privée sous contrôle canadien en substance» (SPCC en substance) afin d'empêcher cette apparente manipulation du statut de SPCC. Les sociétés privées résidant au Canada seront considérées comme des SPCC en substance si elles sont ultimement contrôlées (en droit ou en fait) par des particuliers résidant au Canada.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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