TERMIUM Plus®

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THRESHOLD COMPANY [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2019-03-29

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Financial Institutions
CONT

Generally, a person is a de minimis financial institution throughout a particular taxation year if, in the preceding taxation year, the person's revenue from interest, dividends(other than dividends in kind or patronage dividends), or separate fees or charges for financial services("financial revenue") exceeds both 10% of the person's total revenue and $10 million.... A holding company may be a de minimis financial institution if it meets either of the de minimis threshold tests.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Institutions financières
CONT

En général, une personne est une institution financière visée par la règle du seuil tout au long d'une année d'imposition donnée si, pour l'année d'imposition précédente, les recettes de la personne provenant d'intérêts ou de dividendes (sauf les dividendes en nature ou les ristournes), ou de frais distincts pour un service financier («recettes financières») sont supérieures à la fois à 10 % de ses recettes totales et à 10 millions de dollars. [...] Une société de portefeuille peut être une institution financière visée par la règle du seuil si elle répond à l'un des critères de la règle du seuil.

Spanish

Save record 1

Record 2 1989-08-07

English

Subject field(s)
  • Corporate Management (General)
DEF

A company on the threshold of corporate maturity in that it is not yet managed by professionals but is run intuitively by a handful of entrepreneurs.

OBS

A concept developed by Donald Clifford.

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)

Spanish

Save record 2

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