TERMIUM Plus®

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corporate emigration [1 record]

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Record 1 1998-03-26

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Situation dans laquelle une société par actions constituée au Canada voit son existence se continuer en vertu des lois d'un pays étranger ou devient résidante d'un pays étranger et, en conséquence, est réputée avoir clôturé son exercice et avoir cédé chacun de ses biens à la juste valeur marchande immédiatement avant son départ.

Spanish

Save record 1

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