TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SOCIETE ADMISSIBLE EXPLOITANT PETITE ENTREPRISE [1 record]
Record 1 - internal organization data 2007-03-29
Record 1, English
Record 1, Subject field(s)
- Taxation
- Corporate Economics
Record 1, Main entry term, English
- eligible small business corporation
1, record 1, English, eligible%20small%20business%20corporation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Generally, this is a Canadian-controlled private corporation, where all or substantially all of the FMV [fair market value] of its assets are used principally in an active business that is carried on primarily in Canada by the corporation or an eligible small business corporation related to it. It can also be shares of, and/or a debt issued by, other related eligible small business corporations or a combination of such assets, shares, or debt. The issuing corporation must be an eligible small business corporation at the time the shares were issued. 2, record 1, English, - eligible%20small%20business%20corporation
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, subsection 15.1(3)(a). 3, record 1, English, - eligible%20small%20business%20corporation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Économie de l'entreprise
Record 1, Main entry term, French
- société admissible exploitant une petite entreprise
1, record 1, French, soci%C3%A9t%C3%A9%20admissible%20exploitant%20une%20petite%20entreprise
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Généralement, il s'agit d'une société privée sous contrôle canadien dont la totalité ou la presque totalité de la juste valeur marchande (JVM) des éléments d'actif est utilisée principalement dans le cadre d'une entreprise exploitée activement, en majeure partie au Canada, par la société ou une société liée (exploitant une petite entreprise). Il peut également s'agir d'actions ou de titres de créance émis par d'autres sociétés admissibles (exploitant une petite entreprise) qui lui sont liées, ou de toute combinaison d'actions, de titres de créance et d'éléments d'actif. L'entreprise doit être une société admissible exploitant une petite entreprise au moment où les actions sont émises. 2, record 1, French, - soci%C3%A9t%C3%A9%20admissible%20exploitant%20une%20petite%20entreprise
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 15.1(3). 3, record 1, French, - soci%C3%A9t%C3%A9%20admissible%20exploitant%20une%20petite%20entreprise
Record 1, Spanish
Record 1, Textual support, Spanish
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