TERMIUM Plus®

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

SALE SHARES CORPORATION [1 record]

Record 1 2011-06-30

English

Subject field(s)
  • Finance
CONT

In order to address complex tax planning schemes, the tax on split income will be extended to schemes involving capital gains of a minor child on the sale of shares of a corporation to a person who does not deal at arm’s length with the child if dividends on those shares would be subject to the tax on split income.

OBS

sale of shares of a corporation: term used in the context of the Strategic and Operating Review of the federal government of Canada.

French

Domaine(s)
  • Finances
CONT

Pour contrecarrer des planifications fiscales complexes, l’impôt sur le revenu fractionné s’appliquera aux planifications portant sur les gains en capital d’un enfant mineur lors de la vente d’actions d’une société à une personne ayant un lien de dépendance avec l’enfant si les dividendes sur ces actions auraient été assujettis à l’impôt sur le revenu fractionné.

OBS

vente d'actions d'une société : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.

Spanish

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