TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
QUALIFIED CORPORATION [3 records]
Record 1 - internal organization data 1997-10-28
Record 1, English
Record 1, Subject field(s)
- Commercial and Other Bodies (Law)
- Amalgamation and Partnerships (Finance)
- Telecommunications
Record 1, Main entry term, English
- qualified corporation
1, record 1, English, qualified%20corporation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... a corporation in which those of its shareholders who are Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of the issued and outstanding voting shares, and which is not otherwise controlled by non-Canadians. 1, record 1, English, - qualified%20corporation
Record 1, French
Record 1, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Fusion, absorption et coparticipation (Finances)
- Télécommunications
Record 1, Main entry term, French
- personne morale qualifiée
1, record 1, French, personne%20morale%20qualifi%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Personne morale dont les actionnaires qui sont des Canadiens détiennent dans l'ensemble la propriété effective et le contrôle d'au moins 66 2/3 pour cent des actions avec droit de vote émises et en circulation, à l'exception de celles qui sont détenues à titre de sûreté uniquement, et qui n'est pas par ailleurs contrôlée par des non-Canadiens. 2, record 1, French, - personne%20morale%20qualifi%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-05-01
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- qualified corporation
1, record 2, English, qualified%20corporation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- qualifying corporation 2, record 2, English, qualifying%20corporation
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source for "qualifying corporation": Income Tax Act, S. 127.1(2). 3, record 2, English, - qualified%20corporation
Record number: 2, Textual support number: 2 OBS
Source for "qualified corporation": Income Tax Act, Bill, December 1992, 259(5). 1, record 2, English, - qualified%20corporation
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- société admissible
1, record 2, French, soci%C3%A9t%C3%A9%20admissible
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 125.4(1). 1, record 2, French, - soci%C3%A9t%C3%A9%20admissible
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1995-04-07
Record 3, English
Record 3, Subject field(s)
- Commercial and Other Bodies (Law)
- Mining Rights and Concessions
Record 3, Main entry term, English
- qualified corporation 1, record 3, English, qualified%20corporation
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Droit minier
Record 3, Main entry term, French
- corporation agréée
1, record 3, French, corporation%20agr%C3%A9%C3%A9e
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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