TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ERODER [2 records]

Record 1 2015-10-29

English

Subject field(s)
  • Taxation
CONT

Synthetic equity arrangements entered into with certain investors that do not pay any Canadian income tax on the dividend-equivalent payments received – namely, tax-exempt Canadian entities and non-resident persons (collectively, "tax-indifferent investors") – have the potential to significantly erode the Canadian tax base.

French

Domaine(s)
  • Fiscalité
CONT

Les arrangements de capitaux propres synthétiques qui sont conclus avec certains investisseurs qui ne paient pas d’impôt canadien sur le revenu sur les paiements de dividende par équivalence – à savoir les entités canadiennes exonérées d’impôt et les personnes non-résidentes (collectivement, les «investisseurs indifférents d’un point de vue fiscal») – sont susceptibles d’éroder considérablement l’assiette fiscale canadienne.

Spanish

Save record 1

Record 2 2015-02-11

English

Subject field(s)
  • Erosion and Weathering (Geol.)
  • Soil Science
DEF

To wear away (as land) by the action of water, wind, or glacial ice.

CONT

Wind eating away the dunes.

French

Domaine(s)
  • Érosion et corrosion (Géologie)
  • Science du sol
DEF

Dégrader ou réduire le relief terrestre par l'action du vent, de l'eau ou d'autres agents.

CONT

L'action du vent, de l'eau ronge les roches.

Spanish

Save record 2

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