TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CORPORATION INCOME [1 record]
Record 1 - internal organization data 2004-11-01
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Accounting
- Taxation
Record 1, Main entry term, English
- corporate income
1, record 1, English, corporate%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A debt issue is a cheaper method of financing for a corporation than preferred and dividend-paying common share issues, because under Canadian tax law, debt interest is paid out of corporate income before tax (i.e.-it is tax deductible) whereas preferred and common dividends are paid out of corporate income after tax (i.e.-not tax deductible). 2, record 1, English, - corporate%20income
Record 1, Key term(s)
- corporation income
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Comptabilité
- Fiscalité
Record 1, Main entry term, French
- revenu de société
1, record 1, French, revenu%20de%20soci%C3%A9t%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- revenu corporatif 2, record 1, French, revenu%20corporatif
avoid, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Il en coûte moins cher à une société d'émettre des titres d'emprunt que des actions privilégiées et des actions ordinaires qui rapportent des dividendes, parce que, en vertu de la Loi de l'impôt sur le revenu canadienne, l'intérêt sur les titres d'emprunt est versé avant l'impôt sur le revenu de la société (c.-à-d. qu'il est déductible d'impôt) alors que les dividendes privilégiés et ordinaires sont versés après l'impôt (c.-à-d. qu'ils ne sont pas déductibles d'impôt). 3, record 1, French, - revenu%20de%20soci%C3%A9t%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Economía empresarial
- Contabilidad
- Sistema tributario
Record 1, Main entry term, Spanish
- renta de la empresa
1, record 1, Spanish, renta%20de%20la%20empresa
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- renta de las sociedades de capital 2, record 1, Spanish, renta%20de%20las%20sociedades%20de%20capital
feminine noun
Record 1, Textual support, Spanish
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