TERMIUM Plus®
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DROIT CAPITAL [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital interest
1, record 1, English, capital%20interest
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(in a trust). 1, record 1, English, - capital%20interest
Record number: 1, Textual support number: 2 OBS
Source: Income Tax Act, S. 108(1)(c); 53(1)d.1. 2, record 1, English, - capital%20interest
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- droit au capital
1, record 1, French, droit%20au%20capital
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- participation au capital 1, record 1, French, participation%20au%20capital
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Lorsqu'on ne cite pas la Loi de l'impôt sur le revenu, il est préférable d'employer l'expression "droit au capital". 2, record 1, French, - droit%20au%20capital
Record number: 1, Textual support number: 2 OBS
Participation au capital d'une fiducie. 1, record 1, French, - droit%20au%20capital
Record number: 1, Textual support number: 3 OBS
Source : Loi de l'impôt sur le revenu, art. 108(1)(c); 53(1)d.1. 2, record 1, French, - droit%20au%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-11-19
Record 2, English
Record 2, Subject field(s)
- Translation (General)
Record 2, Main entry term, English
- right in the capital
1, record 2, English, right%20in%20the%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
interest or right in the capital or income. 1, record 2, English, - right%20in%20the%20capital
Record 2, French
Record 2, Domaine(s)
- Traduction (Généralités)
Record 2, Main entry term, French
- droit dans le capital
1, record 2, French, droit%20dans%20le%20capital
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
participation ou droit dans le capital ou dans le revenu du capital. 1, record 2, French, - droit%20dans%20le%20capital
Record 2, Spanish
Record 2, 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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