TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Over the term of [an] the arrangement, the taxpayer is obligated to pay to the counterparty amounts(dividend compensation payments) as compensation for all dividends received on the transferred or lent Canadian share.  2, record 1, English, - dividend%20compensation%20payment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

De plus, en vertu des règles relatives aux mécanismes de prêt de valeurs mobilières, les courtiers en valeurs mobilières inscrits peuvent réclamer une déduction pour les deux tiers d'un paiement compensatoire pour dividende.  2, record 1, French, - paiement%20compensatoire%20pour%20dividende

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A type of profit sharing plan under which employees are generally given, on an annual basis, cash payments as a share of profits.  3, record 2, English, - current%20distribution%20plan

Record number: 2, Textual support number: 1 CONT

It is necessary to distinguish two types of profit-sharing plans : current, or cash, distribution plans and deferred distribution plans. ... In cash plans, full payment of profit shares is made to participants shortly after profits have been determined.  1, record 2, English, - current%20distribution%20plan

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Type de régime de partage des bénéfices dans le cadre duquel les employés reçoivent généralement, une fois par année, une somme en espèces à titre de part des bénéfices.  1, record 2, French, - r%C3%A9gime%20de%20r%C3%A9partition%20des%20b%C3%A9n%C3%A9fices%20en%20esp%C3%A8ces

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A taxpayer that enters into a synthetic equity arrangement in respect of a share is generally required to transfer the economic benefit of any dividends received through "dividend-equivalent payments" to the counterparty.  1, record 3, English, - dividend%2Dequivalent%20payment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

En règle générale, un contribuable qui conclut un arrangement de capitaux propres synthétiques relativement à une action est tenu de transférer à la contrepartie l’avantage économique tiré de tout dividende reçu par l’intermédiaire de «paiements de dividende par équivalence».  1, record 3, French, - paiement%20de%20dividende%20par%20%C3%A9quivalence

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A bond which, in addition to bearing a minimum fixed rate of interest, is entitled to share in additional payments from profits of the issuing corporation.  3, record 4, English, - participating%20bond

Record number: 4, Textual support number: 1 OBS

participating bond; dividend bond; profit-sharing bond: terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall MacGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  4, record 4, English, - participating%20bond

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Titre obligataire donnant à son souscripteur le droit à une participation liée aux résultats de la société émettrice en plus des intérêts convenus lors de son émission.  1, record 4, French, - obligation%20de%20participation

Record number: 4, Textual support number: 1 OBS

[L'obligation de participation] très proche de l'obligation indexée, dont elle constitue, d'une certaine manière, l'une des applications.  3, record 4, French, - obligation%20de%20participation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... contained in that Accord [Canada-Nova Scotia Offshore Petroleum Resources Accord] was an article(Article 45) providing for the payment of Crown Share Adjustment Payments to Nova Scotia by Canada, once the province had demonstrated that certain conditions were met...  1, record 5, English, - Crown%20share%20adjustment%20payment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] cet accord [Accord Canada – Nouvelle-Écosse sur les hydrocarbures extracôtiers] renfermait une disposition (article 45) prévoyant que le Canada effectuerait des paiements de rajustement à l'égard de la fraction de la part de la Couronne qui revient à la Nouvelle-Écosse, lorsque cette dernière aurait fait la preuve du respect de certaines conditions [...]  1, record 5, French, - paiement%20de%20rajustement%20%C3%A0%20l%27%C3%A9gard%20de%20la%20part%20de%20la%20Couronne

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The Panel was announced on October 10, 2007, by Prime Minister Stephen Harper and Nova Scotia Premier Rodney MacDonald to accelerate resolution of the outstanding questions concerning Crown Share Adjustment Payments to Nova Scotia.  1, record 6, English, - Panel%20on%20Crown%20Share%20Adjustment%20Payments

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

La création du Groupe d'experts a été annoncée le 10 octobre 2007 par le premier ministre du Canada, Stephen Harper, et le premier ministre de la Nouvelle-Écosse, Rodney MacDonald, afin d'accélérer le règlement des questions en suspens au sujet des paiements de rajustement à l'égard de la part de la Couronne.  1, record 6, French, - Groupe%20d%27experts%20sur%20les%20paiements%20de%20rajustement%20%C3%A0%20l%27%C3%A9gard%20de%20la%20part%20de%20la%20Couronne

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In addition, the 1994-95 forecast includes an amount of $150 million for payments to the provinces, as their share of revenues from preferred share dividend taxes. Also included are subsidies under the Constitution Acts and Reciprocal Taxation payments.  2, record 7, English, - reciprocal%20taxation%20payment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

En outre, les prévisions pour 1994-1995 comprennent 150 millions de dollars au titre des paiements aux provinces, représentant la part qui leur revient des recettes provenant des impôts applicables aux dividendes sur actions privilégiées. Ils comprennent aussi les subventions prévues dans les Lois constitutionnelles et les paiements au titre des accords de réciprocité fiscale.  2, record 7, French, - paiement%20au%20titre%20des%20accords%20de%20r%C3%A9ciprocit%C3%A9%20fiscale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... Loan America offset the loss of interest income with profits from loan-origination charges and fees for collecting and keeping track of payments on mortgages it had sold to other savings institutions.... The fee income from mortgage servicing causes one special situations analyst to say the company is worth $24 a share.  1, record 8, English, - mortgage%20servicing

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish