TERMIUM Plus®

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

TAX-DEFERRED STOCK [1 record]

Record 1 2020-11-18

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Taxation
CONT

Example: An investor buys 100 ABC Class B tax-deferred shares in January of year 1 at $20 per share.

OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Fiscalité
CONT

Exemple : En janvier de l'année no 1, un investisseur achète 100 actions de classe B à imposition reportée au prix unitaire de 20 $.

Key term(s)
  • action à imposition différée

Spanish

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