TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... In general terms, a "stapled security" involves two or more separate securities that are "stapled" together such that the securities are not freely transferable independently of each other. Within the scope of section 18. 3 [of the "Income Tax Act"], a stapled security is a publicly-traded security that is traded together with another security in circumstances that allow deductions to be taken that frustrate the policy objectives of the tax on specified investment flow-through(SIFT) trusts and partnerships, and of the tax regime for real estate investment trusts(REITs). These "stapled securities" also have the potential to inappropriately erode the Canadian corporate tax base.  2, record 1, English, - stapled%20security

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

En termes généraux, un «titre agrafé» est constitué de plusieurs titres distincts qui sont «agrafés» ensemble de sorte qu'ils ne sont pas transférables librement les uns sans les autres. Pour l'application de [l'article 18.3 de la «Loi de l'impôt sur le revenu»], un titre agrafé est un titre coté en bourse qui est négocié avec un autre titre dans des circonstances qui donnent lieu à des déductions qui déjouent les objectifs de politique de l'impôt des fiducies et des sociétés de personnes intermédiaires de placement déterminées et du régime d'imposition des fiducies de placement immobilier (FPI). Les titres agrafés peuvent aussi entraîner l'érosion de l'assiette canadienne de l'impôt des sociétés.  2, record 1, French, - titre%20agraf%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Treasury Board of Canada Secretariat. The Policy objective is to ensure that the provisions of the Federal-Provincial RTA(reciprocal taxation agreements) and CITCA(Comprehensive Integrated Tax Coordination Agreements) concluded with provincial governments in respect of the payment of certain provincial taxes and the collection and remittance of general PST and HST are adhered to and implemented by all federal government departments and agencies.  1, record 2, English, - Policy%20on%20the%20Collection%20and%20Remittance%20of%20Provincial%20Sales%20Taxes%20%28Application%20of%20Reciprocal%20Taxation%20Agreements%20and%20Comprehensive%20Integrated%20Tax%20Coordination%20Agreements%29

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada. L'objectif de la politique est d'assurer que les dispositions des ARF (application des accords de réciprocité fiscale) et des EIGCF (ententes intégrées globales de coordination fiscale) conclus entre le gouvernement fédéral et les provinces concernant le paiement de certaines taxes provinciales et la perception et la remise des TVP générales ainsi que de la TVH soient observées et mises en œuvre par tous les ministères et organismes fédéraux.  1, record 2, French, - Politique%20sur%20la%20perception%20et%20remise%20des%20taxes%20de%20vente%20provinciales%20%28Application%20des%20accords%20de%20r%C3%A9ciprocit%C3%A9%20fiscale%20et%20des%20ententes%20int%C3%A9gr%C3%A9es%20globales%20de%20coordination%20fiscale%29

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 3, English, - dividend%20imputation

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish