TERMIUM Plus®

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

specified investment flow-through partnership [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-03

English

Subject field(s)
  • Taxation
  • Investment
CONT

A "SIFT partnership," being a "specified flow-through investment partnership," for a taxation year means a Canadian resident partnership if, at any time in the taxation year, the partnership holds non-portfolio property and its securities are listed on a stock exchange or other public market.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

Est une «société de personnes intermédiaire de placement déterminée» pour une année d'imposition la société de personnes qui remplit les critères suivants au cours de l'année : elle est une société de personnes résidant au Canada, elle détient des biens hors portefeuille et ses titres sont inscrits à la cote d'une bourse de valeurs ou d'un autre marché public.

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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