TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
régime d'épargne-actions [1 record]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
- Taxation
Record 1, Main entry term, English
- stock savings plan
1, record 1, English, stock%20savings%20plan
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... an arrangement made between an individual, other than a trust, and a broker [having] an establishment in Québec and registered with the Commission des valeurs mobilières du Québec, under which that individual entrusts to that broker the custody of such of his shares as he may indicate that are not included in any other plan of any kind for the purposes of [the Quebec Income Tax Act]. 2, record 1, English, - stock%20savings%20plan
Record number: 1, Textual support number: 1 CONT
An individual, other than a trust, who is resident in Québec on the last day of a taxation year and who, during the year, purchased a share and included it in a stock savings plan under which he is a beneficiary, [qualifies for a tax rebate that year]. 3, record 1, English, - stock%20savings%20plan
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- régime d'épargne-actions
1, record 1, French, r%C3%A9gime%20d%27%C3%A9pargne%2Dactions
correct, masculine noun
Record 1, Abbreviations, French
- REA 2, record 1, French, REA
correct, masculine noun
Record 1, Synonyms, French
- plan d'épargne en actions 3, record 1, French, plan%20d%27%C3%A9pargne%20en%20actions
correct, masculine noun
- PEA 4, record 1, French, PEA
correct
- PEA 4, record 1, French, PEA
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Régime qui permet à un contribuable qui acquiert des actions de certaines sociétés au moment de leur émission de bénéficier d'avantages fiscaux qui réduisent, du moins dans l'immédiat, ses impôts. 2, record 1, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions
Record number: 1, Textual support number: 1 CONT
Un particulier, autre qu'une fiducie, qui réside au Québec le dernier jour d'une année d'imposition et qui, au cours de l'année, a acheté et inclus une action dans un régime d'épargne-actions dont il est bénéficiaire, peut déduire [un montant] dans le calcul de son revenu imposable pour l'année, à l'égard de l'ensemble des régimes d'épargne-actions dont il est bénéficiaire [...] 5, record 1, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions
Record number: 1, Textual support number: 2 CONT
PEA : un placement net d'impôt. Les investissements en actions françaises ou en sicav d'actions françaises peuvent être exonérés d'impôt s'ils sont réalisés dans le cadre d'un plan d'épargne en actions. 6, record 1, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions
Record 1, Spanish
Record 1, Textual support, Spanish
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