TERMIUM Plus®

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

ATTRIBUTION PLEINE CONCURRENCE [1 record]

Record 1 2021-03-22

English

Subject field(s)
  • Taxation
CONT

"Arm's length allocation" means, in respect of a transaction, an allocation of profit or loss that would have occurred between the participants in the transaction if they had been dealing at arm's length with each other.

French

Domaine(s)
  • Fiscalité
CONT

Attribution de pleine concurrence. Quant à une opération, l'attribution de bénéfices ou de pertes qui aurait été effectuée entre les participants à l'opération s'il n'y avait eu entre eux aucun lien de dépendance.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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