TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INDUSTRIAL DEVELOPMENT REVENUE BOND [2 records]
Record 1 - internal organization data 1987-12-04
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- industrial development revenue bond
1, record 1, English, industrial%20development%20revenue%20bond
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Industrial development revenue bonds are a company's use of a government's ability to issue tax-free obligations. The bonds are available at lower interest-rates than conventional types of financing (generally 1 1/2 to 3 percentage points lower), and they provide 100 percent of the financing of land, building, and equipping a facility, with the money generally available within 45 days. The 'players' required for this type of financing are - the company, which is required, primarily, to create new jobs in the geographic area where the financing is to take place; a bank, which acts as trustee; a local development 'agency' (such as an economic development board of a community improvement corporation); an underwriter who specializes in municipal financing; bond counsel (lawyers) with a national reputation in municipal finance; and the government entity that will issue the bonds. 1, record 1, English, - industrial%20development%20revenue%20bond
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- obligation à revenu pour le développement industriel
1, record 1, French, obligation%20%C3%A0%20revenu%20pour%20le%20d%C3%A9veloppement%20industriel
proposal, feminine 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 1986-03-24
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- industrial development bond
1, record 2, English, industrial%20development%20bond
correct, United States
Record 2, Abbreviations, English
Record 2, Synonyms, English
- industrial revenue bond 1, record 2, English, industrial%20revenue%20bond
correct, United States
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Municipal revenue bond whose debt service is paid from net lease payments made by an industrial corporation to the municipality. For the interest income to be exempt from federal taxation for the bondholder, the corporation must use the facilities to improve civic services or for pollution control activities. 1, record 2, English, - industrial%20development%20bond
Record 2, Key term(s)
- industrial development revenue bond
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- obligation industrielle
1, record 2, French, obligation%20industrielle
proposal, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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