TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
thin capitalization rules [1 record]
Record 1 - internal organization data 2004-02-23
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- thin capitalization rules
1, record 1, English, thin%20capitalization%20rules
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- thin cap rules 2, record 1, English, thin%20cap%20rules
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"Thin capitalization" rules limit the deduction by corporations of interest on debts owing to certain specified non-residents. 3, record 1, English, - thin%20capitalization%20rules
Record number: 1, Textual support number: 1 OBS
Source: Subsection 18(4) of the Canadian Income Tax Act (2003). 4, record 1, English, - thin%20capitalization%20rules
Record number: 1, Textual support number: 2 OBS
thin capitalization rules; thin cap rules: terms usually used in the plural. 4, record 1, English, - thin%20capitalization%20rules
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- dispositions relatives à la capitalisation restreinte
1, record 1, French, dispositions%20relatives%20%C3%A0%20la%20capitalisation%20restreinte
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règles relatives à la capitalisation restreinte 2, record 1, French, r%C3%A8gles%20relatives%20%C3%A0%20la%20capitalisation%20restreinte
plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Ces règles limitent la déduction qu'une corporation peut demander pour les intérêts sur une dette à payer à un non-résident déterminé. Selon le paragraphe 18(4) de la Loi de l'impôt sur le revenu, les intérêts ne sont pas déductibles dans la mesure où la dette de la corporation emprunteuse envers le non-résident déterminé est plus de deux fois supérieure aux capitaux propres de la corporation. Source : paragraphe 18(4) de la Loi de l'impôt sur le revenu du Canada (2003). 3, record 1, French, - dispositions%20relatives%20%C3%A0%20la%20capitalisation%20restreinte
Record number: 1, Textual support number: 2 OBS
dispositions relatives à la capitalisation restreinte; règles relatives à la capitalisation restreinte : termes habituellement utilisés au pluriel. 3, record 1, French, - dispositions%20relatives%20%C3%A0%20la%20capitalisation%20restreinte
Record 1, Key term(s)
- règles sur la capitalisation restreinte
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: