TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

GAINS SOURCE [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-11-16

English

Subject field(s)
  • Law of Estates (common law)
  • Commercial and Other Bodies (Law)
  • Insurance
OBS

Contribution... The balance of all amounts placed in a particular account but not including any appreciation in value of investments or accretions thereto resulting from any source, such as dividends, interest, and capital gains. In no event shall contribution mean more than the total of all contributions made to a particular account.

OBS

Co-trustee ... Any person named by the donor to work with the board of trustees in providing benefits to a life beneficiary, except neither the donor nor the donor’s spouse shall be the co-trustee if the donor or the donor’s spouse is the life beneficiary.

French

Domaine(s)
  • Droit successoral (common law)
  • Organismes commerciaux ou non (Droit)
  • Assurances

Spanish

Save record 1

Record 2 2010-09-14

English

Subject field(s)
  • Taxation
DEF

A country offering very favorable tax laws for foreign businesses and individuals.

OBS

The term also includes countries with normal tax systems but whose tax codes provide some "shelter" or exemption or gains which makes them attractive to non-residents. The relief from income tax, etc. is normally partly offset by sundry initial and annual registration fees which form an important source of revenue for the tax haven country.

Key term(s)
  • tax-haven country
  • tax haven country
  • tax-haven

French

Domaine(s)
  • Fiscalité
DEF

Pays ou territoire où les impôts à payer sont nettement inférieurs à ceux exigés, dans les mêmes circonstances, dans un autre pays ou territoire.

CONT

La protection de la confidentialité des informations financières et commerciales est une caractéristique commune à l'ensemble des paradis fiscaux. Ces pays possèdent des lois protégeant non seulement le secret des comptes bancaires, mais également l'identité des véritables propriétaires des sociétés qui y investissent. [...] Un paradis fiscal est donc un pays qui offre la confidentialité aux investisseurs et leur permet l'accumulation de richesses sans subir de lourdes impositions.

Key term(s)
  • pays refuge fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

País o región con leyes fiscales muy favorables para el establecimiento de la residencia legal de personas físicas o jurídicas que quieren pagar menos impuestos, aunque frecuentemente el ámbito real de sus operaciones esté centrado en otros países.

OBS

por ejemplo : Bahamas, Is. Caimán, Jamaica, St. Pierre et Miquelon, Islas del Canal, Gibraltar, Andorra, Liechtenstein...

OBS

paraíso fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

Record 3 2010-05-11

English

Subject field(s)
  • Investment
  • Stock Exchange
DEF

A security that is purchased to be held either until it matures or until market conditions render alternative investments more attractive.

CONT

Investment securities, along with bank loans, are the principal source of bank earnings, and generally serve two key functions : as a source of bank liquidity, or funding to meet loan demand or customers’ needs for cash and as an additional source of earnings from the capital gains realized when portfolio securities are sold.

French

Domaine(s)
  • Investissements et placements
  • Bourse
CONT

Les titres d'investissement sont ceux qui sont acquis avec l'objectif de les détenir de façon durable, en principe jusqu'à l'échéance.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
Save record 3

Record 4 2006-10-05

English

Subject field(s)
  • Financial and Budgetary Management
  • Accounting
CONT

Accumulated other comprehensive income comprises the accumulated balance of all components of other comprehensive income, being revenues, expenses, gains and losses that, in accordance with primary source of GAAP [generally accepted accounting principles] are recognized in comprehensive income, but exclude from net income...

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité
DEF

Poste des capitaux propres constitué du total cumulatif des autres éléments du résultat étendu qui ont été constatés au cours des périodes antérieures à la date de clôture, et qui n'ont pas encore fait l'objet d'un reclassement dans les résultats.

Spanish

Save record 4

Record 5 1993-03-01

English

Subject field(s)
  • Accounting
  • Special-Language Phraseology
OBS

Source : Exposé-sondage sur les gains et pertes éventuels, 1993.

French

Domaine(s)
  • Comptabilité
  • Phraséologie des langues de spécialité

Spanish

Save record 5

Record 6 1976-06-19

English

Subject field(s)
  • Translation (General)
OBS

gains or profits and income derived from any source whatever.

French

Domaine(s)
  • Traduction (Généralités)
OBS

gains, profits et revenus provenant de quelque source que ce soit.

Spanish

Save record 6

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