TERMIUM Plus®

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

SPECIFIED EMPLOYEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-11-15

English

Subject field(s)
  • Taxation
CONT

Specified employees are persons who do not deal at arm's length with their employer or who have a significant interest (i.e. 10 per cent or more) in the shares of their employer.

OBS

Income Tax Act, s.248(1).

French

Domaine(s)
  • Fiscalité
OBS

Loi de l'impôt sur le revenu, art.248 (1).

Spanish

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