TERMIUM Plus®

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

QUALIFIED CORPORATION [3 records]

Record 1 1997-10-28

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Amalgamation and Partnerships (Finance)
  • Telecommunications
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.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Fusion, absorption et coparticipation (Finances)
  • Télécommunications
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.

Spanish

Save record 1

Record 2 1996-05-01

English

Subject field(s)
  • Taxation
OBS

Source for "qualifying corporation": Income Tax Act, S. 127.1(2).

OBS

Source for "qualified corporation": Income Tax Act, Bill, December 1992, 259(5).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, article 125.4(1).

Spanish

Save record 2

Record 3 1995-04-07

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Mining Rights and Concessions

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Droit minier

Spanish

Save record 3

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