TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Subsection 94. 1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property(OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity(other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, record 1, English, - offshore%20investment%20fund%20property

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Share into which the capital of a stock company is divided, without special rights or obligations. Ordinary shares entitle their owners to vote and receive an annual dividend after interest is paid to bondholders and preferential shares receive the agreed dividend.  5, record 2, English, - common%20share

Record number: 2, Textual support number: 1 CONT

Common shares are corporate securities that represent ownership in a company and give the stockholder a vote in the selection of management and a proportionate but unspecified claim on profits.  6, record 2, English, - common%20share

Record number: 2, Textual support number: 1 OBS

ordinary share: According to the sources consulted, in England "equity" is synonymous with "ordinary share".  7, record 2, English, - common%20share

Record number: 2, Textual support number: 2 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  8, record 2, English, - common%20share

Record number: 2, Textual support number: 3 OBS

common share: term used in the context of the Strategic and Operating Review of the federal government of Canada.  9, record 2, English, - common%20share

Record number: 2, Textual support number: 4 OBS

ordinary share: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  10, record 2, English, - common%20share

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action accordant généralement à son titulaire le droit de voter aux assemblées générales ainsi que celui de participer, sans restrictions particulières, aux résultats de la société et à l'excédent de son actif sur son passif en cas de liquidation.  3, record 2, French, - action%20ordinaire

Record number: 2, Textual support number: 1 OBS

action ordinaire : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 2, French, - action%20ordinaire

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Parte en la que se subdivide el capital de una sociedad anónima sin derechos u obligaciones especiales. Las acciones ordinarias dan a su propietario el derecho a voto y el derecho a recibir un dividendo anual después del pago de los intereses a los obligacionistas y del dividendo de las acciones preferentes.  3, record 2, Spanish, - acci%C3%B3n%20ordinaria

Record number: 2, Textual support number: 1 OBS

acción ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 2, Spanish, - acci%C3%B3n%20ordinaria

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Qualified farm property-is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes : a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas.  2, record 3, English, - qualified%20farm%20property

Record number: 3, Textual support number: 1 OBS

Source: Income Tax Act, S. 146 (5.4) (a).  3, record 3, English, - qualified%20farm%20property

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs.  2, record 3, French, - bien%20agricole%20admissible

Record number: 3, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a).  3, record 3, French, - bien%20agricole%20admissible

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

"Chattels" means goods and chattels capable of complete transfer by delivery, and includes when separately assigned or charged, fixtures and growing crops; but does not include chattel interests in real property or fixtures when assigned together with a freehold or leasehold interest in any land or building to which they are affixed, or growing crops when assigned with any interest in the land on which they grow, or a ship or vessel registered under the laws of Canada or any share in such ship or vessel, or shares or interests in the stock, funds or securities of a government, or in the capital of a corporation, or book debts or other choses in action.(R. S. N. B., 1973, c. C-25, s. 1).  1, record 4, English, - goods%20and%20chattels

Record number: 4, Textual support number: 1 OBS

goods and chattels: term usually used in the plural.  2, record 4, English, - goods%20and%20chattels

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

objets et chatels : termes habituellement utilisés au pluriel.  2, record 4, French, - objets%20et%20chatels

Record number: 4, Textual support number: 2 OBS

objets et chatels : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - objets%20et%20chatels

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Generally, non-qualifying real property is real property that you or your partnership disposed of after February 1992 and before 1996. It also generally includes the following property you or your partnership disposed of after February 1992 and before 1996, if its fair market value is derived principally(more than 50%) from real property : a share of a capital stock of a corporation; an interest in a partnership; an interest in a trust; or an interest or an option in any property described above.  1, record 5, English, - non%2Dqualifying%20real%20property

Record number: 5, Textual support number: 1 OBS

Income Tax Act, 8 sections 108(1)f.1 and 110.6(21).  1, record 5, English, - non%2Dqualifying%20real%20property

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Un immeuble non admissible est généralement un bien immeuble que votre société de personnes ou vous-même avez cédé après février 1992 et avant 1996. De plus, nous considérons les biens immeubles non admissibles s'ils ont été ainsi cédés et si plus de 50 % de leur juste valeur marchande provient d'un bien immeuble : une action du capital-actions d'une société; une participation dans une société de personnes; une participation dans une fiducie; une participation ou une option à l'égard d'un bien décrit ci-dessus.  1, record 5, French, - immeuble%20non%20admissible

Record number: 5, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, articles 108(1)f.1 et 110.6(21).  1, record 5, French, - immeuble%20non%20admissible

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The Ontario Municipal Economic Infrastructure Financing Authority(OMEIFA) is a non-share capital corporation that has been established to provide subsidized, low interest infrastructure loans for municipalities. OMEIFA was created to promote healthy and prosperous Ontario communities by providing municipalities with more flexibility in investing in much needed infrastructure such as water and sewage treatment, roads and bridges and public transit. OMEIFA's goal is to reduce infrastructure financing cost for municipalities and to ensure that municipalities share in the benefits of Ontario Opportunity Bonds.  1, record 6, English, - Ontario%20Municipal%20Economic%20Infrastructure%20Financing%20Authority

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

L'Office ontarien de financement de l'infrastructure économique des municipalités (OOFIEM) est une société sans capital-actions dont le mandat est d'accorder aux municipalités des prêts subventionnés à faible taux d'intérêt pour leurs projets d'infrastructure. OOFIEM a été créé pour promouvoir la santé et la prospérité des collectivités ontariennes en offrant aux municipalités plus de souplesse pour investir dans les immobilisations dont elles ont grand besoin, telles que les réseaux d'aqueduc et d'égoût, les routes, les ponts et les transports en commun. L'objectif de l'OOFIEM est de réduire les coûts de financement des projets d'infrastructure assumés par les municipalités et de leur permettre de tirer parti des Obligations de financement de projets de l'Ontario.  1, record 6, French, - Office%20ontarien%20de%20financement%20de%20l%27infrastructure%20%C3%A9conomique%20des%20municipalit%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Interest or dividends on share or loan capital.  1, record 7, English, - interest%20on%20share%20capital

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt.  1, record 7, French, - int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20social

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Interest or dividends on share or loan capital.  1, record 8, English, - dividend%20on%20share%20capital

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt.  1, record 8, French, - dividende%20portant%20sur%20le%20capital%20social

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Interest or dividends on share or loan capital.  1, record 9, English, - dividend%20on%20loan%20capital

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt.  1, record 9, French, - dividende%20portant%20sur%20le%20capital%20d%27emprunt

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Interest or dividends on share or loan capital.  1, record 10, English, - interest%20on%20loan%20capital

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt.  1, record 10, French, - int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20d%27emprunt

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Income of a company resulting from the performance of a share portfolio and from capital investment in fixed interest financial instruments : deposits, savings accounts, financial assets, etc.  2, record 11, English, - financial%20revenue

Record number: 11, Textual support number: 1 OBS

financial revenue: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 11, English, - financial%20revenue

Record number: 11, Textual support number: 2 OBS

Compare with "financial expenses".  4, record 11, English, - financial%20revenue

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Revenu qu'une entité tire des prêts qu'elle consent, des placements qu'elle fait et parfois des frais financiers qu'elle facture à sa clientèle.  1, record 11, French, - produits%20financiers

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

Ingresos de la empresa procedentes de rendimiento de la cartera de valores y de colocaciones de capital en instrumentos de renta fija: depósitos, cuentas de ahorro, activos financieros, etc.  1, record 11, Spanish, - ingresos%20financieros

Record number: 11, Textual support number: 1 OBS

ingresos financieros: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 11, Spanish, - ingresos%20financieros

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Share which cannot be sold for a specified period of time. These shares enable organizations such as building societies and land banks to operate more confidently and without fear of a sudden outflow of capital. In return, investors are normally paid a higher-than-usual rate of interest.  1, record 12, English, - term%20share

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Thus far we have considered relationships between managers and stockholders and between stockholders and bondholders. Other factors that may influence the validity of our working hypothesis of the goal of maximizing shareholder wealth will be considered now. [These include] maximizing versus satisficing ... maximizing wealth versus utility ... social responsibility.  1, record 13, English, - maximizing%20shareholder%20wealth

Record number: 13, Textual support number: 1 OBS

Returning to the interest of the owners(the providers of the equity capital) of the firm, we see that the goal of the firm is to maximize the value of the owners’ equity. This may be stated another way as maximizing the wealth of the stockholders. To be more precise, if we are considering a corporation, the goal of the firm is to maximize the value per share of the common stock in the long run.  3, record 13, English, - maximizing%20shareholder%20wealth

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Cette expression de théorie financière désigne l'objectif principal, sinon l'un des principaux objectifs, de la politique générale d'une entreprise. Cette politique tendra à maximiser la valeur actuelle nette des dividendes ou plus-values que peuvent attendre les actionnaires.  2, record 13, French, - maximisation%20de%20la%20richesse%20des%20actionnaires

Record 13,  Textual support,  Spanish