TERMIUM Plus®
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ALLOCATION INVESTISSEMENT [1 record]
Record 1 - internal organization data 2005-11-28
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- allowance for investment
1, record 1, English, allowance%20for%20investment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A deduction from paid-up capital which is granted to minimize double-taxation that might result when the eligible investments are included in the paid-up capital of the issuing corporations. 2, record 1, English, - allowance%20for%20investment
Record number: 1, Textual support number: 1 CONT
The investment allowance is an adjustment for each investment that a financial institution (the "parent") has in the capital stock or long-term debt of another financial institution (the "subsidiary"). It ensures the parent and subsidiary are not both taxed on the same capital. 3, record 1, English, - allowance%20for%20investment
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- déduction pour placement
1, record 1, French, d%C3%A9duction%20pour%20placement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- allocation pour investissement 2, record 1, French, allocation%20pour%20investissement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Déduction du capital versé destinée à minimiser la double imposition pouvant survenir lorsque les placements admissibles sont inclus dans le capital versé des corporations émettrices. 3, record 1, French, - d%C3%A9duction%20pour%20placement
Record number: 1, Textual support number: 1 CONT
Un impôt spécial, communément appelé (impôt de succursale), à l'égard de certaines corporations (généralement non canadiennes) exploitant une entreprise au Canada [...], qui s'ajoute à l'impôt ordinaire, vise les revenus après impôt de provenance canadienne d'une corporation, après la déduction d'une allocation pour investissement dans des biens au Canada. 4, record 1, French, - d%C3%A9duction%20pour%20placement
Record 1, Spanish
Record 1, Textual support, Spanish
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