TERMIUM Plus®

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

SPECIFIED INVESTMENT BUSINESS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1988-03-04

English

Subject field(s)
  • Taxation
DEF

... a business whose principal purpose is to earn income from property, such as interest, dividends, rents or royalties. However, if there is sufficient activity, income from such business can qualify for the low tax rate. To qualify, the corporation must employ more than five full-time employees who are not major shareholders.

OBS

Source: Income Tax Act, S. 125(6)(d).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 125(6)(d).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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