TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SHAREHOLDER LOAN [2 records]
Record 1 - internal organization data 2010-03-04
Record 1, English
Record 1, Subject field(s)
- Loans
- Taxation
Record 1, Main entry term, English
- shareholder loan
1, record 1, English, shareholder%20loan
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A loan from a company to its shareholders. 2, record 1, English, - shareholder%20loan
Record number: 1, Textual support number: 1 OBS
shareholder loan: term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Canada Revenue Agency, 2-1999. 3, record 1, English, - shareholder%20loan
Record 1, French
Record 1, Domaine(s)
- Prêts et emprunts
- Fiscalité
Record 1, Main entry term, French
- prêt aux actionnaires
1, record 1, French, pr%C3%AAt%20aux%20actionnaires
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-03-04
Record 2, English
Record 2, Subject field(s)
- Loans
- Taxation
Record 2, Main entry term, English
- shareholder's loan
1, record 2, English, shareholder%27s%20loan
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- shareholder loan 2, record 2, English, shareholder%20loan
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In owner managed companies, owners often inject personal cash into the business in the form of shareholder loans. 2, record 2, English, - shareholder%27s%20loan
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Fiscalité
Record 2, Main entry term, French
- prêt dû à un actionnaire
1, record 2, French, pr%C3%AAt%20d%C3%BB%20%C3%A0%20un%20actionnaire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- prêt d'actionnaire 2, record 2, French, pr%C3%AAt%20d%27actionnaire
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les propriétaires gestionnaires d'entreprises investissent souvent dans leur société sour la forme d'un prêt d'actionnaire. 2, record 2, French, - pr%C3%AAt%20d%C3%BB%20%C3%A0%20un%20actionnaire
Record 2, Spanish
Record 2, Textual support, Spanish
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