TERMIUM Plus®

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

passive non-financial entity [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2017-09-13

English

Subject field(s)
  • Taxation
  • Financial Institutions
CONT

Entities that do not engage in substantive business activities to produce a good or service and that are not active [non-financial entities] are generally "passive NFEs".

Key term(s)
  • passive nonfinancial entity

French

Domaine(s)
  • Fiscalité
  • Institutions financières
CONT

Les entités qui ne participent pas de façon importante à des activités d'entreprise visant à produire un bien ou service et qui ne sont pas des [entités non financières] actives sont généralement des «ENF passives».

OBS

entité non financière passive; ENF passive : termes tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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