TERMIUM Plus®

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

SURPLUS HYBRIDE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2022-04-14

English

Subject field(s)
  • Taxation
CONT

Hybrid surplus generally captures ... capital gains on the sale of partnership interests and shares of other foreign affiliates of the Canadian corporation.

French

Domaine(s)
  • Fiscalité
CONT

En règle générale, le surplus hybride sera constitué de la totalité des gains tirés de la vente d'actions d'une société étrangère affiliée effectuée par une autre société étrangère affiliée, autres que les gains attribuables au RÉATB [régime relatif au revenu étranger accumulé, tiré de biens].

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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