TERMIUM Plus®
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CANADIAN CORPORATION [1 record]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- Canadian corporation
1, record 1, English, Canadian%20corporation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A body corporate incorporated or formed by or under an Act of Parliament or the legislature of a province. 2, record 1, English, - Canadian%20corporation
Record number: 1, Textual support number: 1 CONT
"Canadian corporation". A corporation that was resident in Canada at that time and was incorporated in Canada, or resident in Canada throughout the period commencing June 18, 1971 and ending at that time. 3, record 1, English, - Canadian%20corporation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- société canadienne
1, record 1, French, soci%C3%A9t%C3%A9%20canadienne
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- corporation canadienne 2, record 1, French, corporation%20canadienne
correct, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Personne morale constituée ou formée sous le régime d'une loi fédérale ou provinciale. 3, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record number: 1, Textual support number: 1 CONT
«société canadienne». À un moment donné, société qui, à ce moment, résidait au Canada et qui : soit avait été constituée au Canada; soit avait résidé au Canada tout au long de la période commençant le 18 juin 1971 et se terminant à ce moment. 4, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record number: 1, Textual support number: 1 OBS
corporation canadienne : Source : Loi de l'impôt sur le revenu, article 89(1)(a) avant la révision de 1985. 5, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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