TERMIUM Plus®

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

valuation day [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-08-31

English

Subject field(s)
  • Taxation
  • Stock Exchange
  • Investment
DEF

The date specified in Federal income tax legislation at which values for securities (December 22, 1971) and other assets (December 31, 1971) were determined on the introduction of capital gains tax.

Key term(s)
  • day of valuation

French

Domaine(s)
  • Fiscalité
  • Bourse
  • Investissements et placements
DEF

Jour établi par la législation fiscale fédérale (le 22 décembre 1971 pour les actions et les obligations de sociétés ouvertes, et le 31 décembre 1971 pour les autres biens) à compter duquel les gains ou les pertes en capital accumulés sur les biens acquis avant le 31 décembre 1971 deviennent assujettis à l'impôt.

Spanish

Save record 1

Record 2 2011-08-31

English

Subject field(s)
  • Actuarial Practice
  • Pensions and Annuities
CONT

"valuation day" means (a) in respect of a contributor who has ceased to be employed in the Public Service to become employed by a new employer, the later of(i) the date on which the contributor ceases to be employed by the new employer, and (ii) the date on which the contributor exercises an option for a transfer value; and (b) in respect of any other contributor, the later of (i) the date on which the contributor ceases to be employed in the Public Service, and (ii) the date on which the contributor exercises an option for a transfer value.

French

Domaine(s)
  • Actuariat
  • Pensions et rentes
CONT

«date d’évaluation» a) Dans le cas d’un contributeur qui a cessé d’être employé dans la fonction publique pour devenir employé du nouvel employeur, la plus tardive des dates suivantes : (i) la date où il cesse d’être employé du nouvel employeur, (ii) la date où il exerce un choix en faveur de la valeur de transfert; b) dans tout autre cas, la plus tardive des dates suivantes : (i) la date où le contributeur cesse d’être employé dans la fonction publique, (ii) la date où il exerce un choix en faveur de la valeur de transfert.

Spanish

Save record 2

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

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: