TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CORPORATION PUBLIQUE [2 records]
Record 1 - internal organization data 2023-04-06
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- public corporation
1, record 1, English, public%20corporation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A corporation that is resident in Canada and: has a class of shares listed on a prescribed Canadian stock exchange; or is a corporation (other than a prescribed labour-sponsored venture capital corporation) that has elected, or has been designated by the Minister of National Revenue, to be a public corporation. Also, at the time of the election or designation, the corporation complied with prescribed conditions concerning the number of its shareholders, the dispersal of ownership of its shares, and the public trading of its shares. 2, record 1, English, - public%20corporation
Record number: 1, Textual support number: 1 OBS
In this subsection, "public corporation" at any particular time means a corporation that was resident in Canada at the particular time, if (a) at the particular time, a class or classes of shares of the capital stock of the corporation were listed on a prescribed stock exchange in Canada, ... 2, record 1, English, - public%20corporation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- société publique
1, record 1, French, soci%C3%A9t%C3%A9%20publique
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- corporation publique 2, record 1, French, corporation%20publique
correct, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Société résidant au Canada qui remplit l'une des conditions suivantes : Elle détient une catégorie d'actions inscrites à une bourse des valeurs au Canada visée par règlement; [ou] elle est une société qui n'est pas une société à capital de risque prescrite de travailleurs, et elle a choisi d'être une société publique ou elle a été désignée comme telle par le ministre du Revenu national. De plus, à la date du choix ou de la désignation, la société remplissait certaines conditions prescrites en ce qui a trait au nombre d'actionnaires, à la répartition de la propriété de ses actions et au commerce public de ses actions. 3, record 1, French, - soci%C3%A9t%C3%A9%20publique
Record number: 1, Textual support number: 1 OBS
corporation publique : source : Loi de l'impôt sur le revenu, paragraphe 248(1) avant la révision de 1985. 4, record 1, French, - soci%C3%A9t%C3%A9%20publique
Record number: 1, Textual support number: 2 OBS
Les définitions qui suivent s'appliquent à la présente sous-section [...] «société publique». À un moment donné, société qui, au moment donné, résidait au Canada, si : a) soit au moment donné, une ou plusieurs catégories d'actions du capital-actions de cette société étaient admises à une bourse de valeurs au Canada visée par règlement; [...] 5, record 1, French, - soci%C3%A9t%C3%A9%20publique
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 1, Main entry term, Spanish
- sociedad pública
1, record 1, Spanish, sociedad%20p%C3%BAblica
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-08-21
Record 2, English
Record 2, Subject field(s)
- Commercial and Other Bodies (Law)
Record 2, Main entry term, English
- legal person established in the public interest
1, record 2, English, legal%20person%20established%20in%20the%20public%20interest
Quebec
Record 2, Abbreviations, English
Record 2, Synonyms, English
- public corporation 2, record 2, English, public%20corporation
obsolete
Record 2, French
Record 2, Domaine(s)
- Organismes commerciaux ou non (Droit)
Record 2, Main entry term, French
- personne morale de droit public
1, record 2, French, personne%20morale%20de%20droit%20public
correct, feminine noun, Quebec
Record 2, Abbreviations, French
Record 2, Synonyms, French
- corporation publique 2, record 2, French, corporation%20publique
feminine noun, obsolete
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Organismos comerciales y otros (Derecho)
Record 2, Main entry term, Spanish
- entidad de derecho público
1, record 2, Spanish, entidad%20de%20derecho%20p%C3%BAblico
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- corporación de derecho público 1, record 2, Spanish, corporaci%C3%B3n%20de%20derecho%20p%C3%BAblico
feminine noun
Record 2, Textual support, Spanish
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