TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

You may be able to claim a credit if you became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation(LSVCC) from January 1, 2007, to February 29, 2008.  2, record 1, English, - labour%2Dsponsored%20funds%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Crédit d'impôt accordé aux particuliers qui investissent dans des fonds de travailleurs satisfaisant à certaines conditions.  2, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20relatif%20%C3%A0%20un%20fonds%20de%20travailleurs

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A share that is similar to a preferred share, except that its price fluctuates very little, since dividends are fixed at about 65 to 75 per cent of the prime interest rate. Consequently, a floating-rate preferred share has the appearance of a bond, but from the point of view of the shareholders, the income generated from such shares is not declared as interest income(as in the case of a bond) but rather as a dividend that entitles the holder to a dividend tax credit.  3, record 3, English, - adjustable%20rate%20preferred%20stock

Record number: 3, Textual support number: 1 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.  4, record 3, English, - adjustable%20rate%20preferred%20stock

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Action privilégiée ouvrant droit à un dividende prioritaire à taux variable, habituellement établi par référence à un taux d'intérêt (par exemple le taux des bons du Trésor) qui ne peut excéder un taux plafond fixé.  3, record 3, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record number: 3, Textual support number: 2 DEF

Action semblable à une action privilégiée, sauf que son prix varie très peu puisque les dividendes sont fixés à un niveau variant entre 65 et 75% du taux d'intérêt préférentiel. Par conséquent, une action privilégiée à taux variable ressemble à une obligation mais, pour le détenteur, le revenu produit par ce titre n'est pas de l'intérêt (comme dans le cas d'une obligation) mais plutôt un dividende qui donne droit à un crédit d'impôt.  4, record 3, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

For the purpose of subsection(1), “participating securities” means securities of a body corporate that give the holder of the securities a right to share in the earnings of the body corporate and after the liquidation, dissolution or winding up of the body corporate, a right to share in its assets.  1, record 4, English, - participating%20securities

Record number: 4, Textual support number: 1 OBS

Securities: in finance, instruments giving to their legal holders rights to money or other property. Securities include stocks, bonds, notes, mortgages, bills of lading, and bills of exchange.  2, record 4, English, - participating%20securities

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Pour l'application du paragraphe (1), « valeur mobilière participante » s'entend d'une valeur mobilière d'une personne morale qui confère à son détenteur le droit de participer aux bénéfices de la personne morale et, en cas de liquidation ou de dissolution de celle-ci, le droit de participer à ses actifs.  1, record 4, French, - valeur%20mobili%C3%A8re%20participante

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

For the purpose of subsection(1), “participating securities” means securities of a body corporate that give the holder of the securities a right to share in the earnings of the body corporate and after the liquidation, dissolution or winding up of the body corporate, a right to share in its assets.  1, record 5, English, - securities%20of%20a%20body%20corporate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Pour l'application du paragraphe (1), « valeur mobilière participante » s'entend d'une valeur mobilière d'une personne morale qui confère à son détenteur le droit de participer aux bénéfices de la personne morale et, en cas de liquidation ou de dissolution de celle-ci, le droit de participer à ses actifs.  2, record 5, French, - valeur%20mobili%C3%A8re%20d%27une%20personne%20morale

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

"qualifying home" means(a) a housing unit located in Canada, or(b) a share of the capital stock of a cooperative housing corporation, the holder of which is entitled to possession of a housing unit located in Canada, except that, where the context so requires, the reference to a qualifying home that is a share described in paragraph(b) shall mean the housing unit to which the share described in that paragraph relates;...  2, record 6, English, - qualifying%20home

Record number: 6, Textual support number: 1 OBS

Home buyers’ Plan.  3, record 6, English, - qualifying%20home

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

«habitation admissible» a) Logement situé au Canada; b) part du capital social d'une coopérative d'habitation, qui confère au titulaire le droit de posséder un logement situé au Canada. Toutefois, la mention d'une habitation admissible qui est une part visée à l'alinéa b) vaut mention, selon le contexte, du logement auquel cette part se rapporte.  2, record 6, French, - habitation%20admissible

Record number: 6, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 6, French, - habitation%20admissible

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A share of multiple voting stock.  3, record 7, English, - multiple%20voting%20share

Record number: 7, Textual support number: 1 OBS

Multiple voting stock. A class of capital stock entitling the holder of a share to a number of votes that is a multiple of the number of votes attached to a share of another class generally designated as subordinate voting stock. The multiple voting rights may be restricted in certain circumstances.  3, record 7, English, - multiple%20voting%20share

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Action qui confère à son porteur un nombre de voix qui est un multiple, par exemple le double (action à vote double ou action à droit de vote double), du nombre de voix que confère une action d'une autre catégorie généralement appelée action à droit de vote subalterne.  1, record 7, French, - action%20%C3%A0%20vote%20multiple

Record number: 7, Textual support number: 1 OBS

Le droit de vote multiple ou droit de vote plural (multiple voting right) peut parfois faire l'objet de restrictions. Il est interdit par la loi belge.  1, record 7, French, - action%20%C3%A0%20vote%20multiple

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Rights of purchaser... The person so purchasing the share is thereafter a holder of the share and has the same rights, and is under the same obligations, as if he had purchased the share from the proprietor thereof in such form as may be by law or by by-law provided for the transfer of stock in the bank or company; and the proper officer of the bank or company shall enter the sale as a transfer in the manner by law provided.  1, record 8, English, - officer%20of%20a%20bank

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Droits de l'acheteur [...] L'acheteur de l'action en devient alors le détenteur et possède les mêmes droits et est soumis aux mêmes obligations que s'il avait acheté l'action à son propriétaire de la manière qui peut être prévue par la loi ou les règlements administratifs pour les transferts des actions de la banque ou de la compagnie. En outre, le dirigeant approprié de la banque ou de la compagnie doit enregistrer la vente comme un transfert, de la manière prévue par la loi.  3, record 8, French, - dirigeant%20de%20banque

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A company may issue a certificate for a fractional share or may issue in place thereof a scrip certificate in bearer form that entitles the holder to receive a certificate for a full share by exchanging scrip certificates aggregating a full share. [Insurance Companies Act].  3, record 9, English, - fractional%20share

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Partie d'une action à laquelle a droit un actionnaire à la suite de la déclaration d'un dividende en actions, d'un fractionnement d'actions ou d'un regroupement d'actions.  2, record 9, French, - fraction%20d%27action

Record number: 9, Textual support number: 1 OBS

On parle de «rompu de regroupement» lorsque, en cas de regroupement d'actions (par exemple diminution du capital), le nombre d'actions anciennes possédées n'est pas un multiple du nombre d'actions à échanger contre une action regroupée. De même, il peut y avoir des «rompus de souscription» lorsqu'un porteur de titres doit acheter ou vendre des droits parce que le nombre d'actions qu'il possède (et donc de droits qui y sont attachés) ne correspond pas à un nombre entier d'actions nouvelles qu'il peut acquérir.  2, record 9, French, - fraction%20d%27action

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A type of security that confers beneficial ownership of corporate shares to a purchaser for partial payment. Legal title is transferred upon payment of the final installment.  3, record 10, English, - instalment%20receipt

Record number: 10, Textual support number: 1 CONT

The [Canada Development Corporation] CDC common shares were priced at $11. 50; however, investors were sold the instalment receipts for $5. 75. For every receipt acquired, the holder has the right to buy one CDC share by making a final payment of $5. 75 one year from issue. To make the investment even more appealing, the instalment receipts can be purchased on margin. A buyer can invest as little as $2, 88 to control one common share of CDC.  4, record 10, English, - instalment%20receipt

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Type de document remis à un acheteur d'actions, en contrepartie d'un paiement partiel, qui lui confère les droits de propriété. L'acheteur devient propriétaire des actions lorsqu'il a acquitté la totalité du prix d'achat.  2, record 10, French, - re%C3%A7u%20de%20versement

Record number: 10, Textual support number: 1 CONT

Les investisseurs qui achèteront des actions de la CDC [Corporation de développement du Canada] recevront des reçus de versement qui pourront se transiger sur les bourses de Montréal, Toronto et Vancouver à compter du 6 septembre 1985. Ce sont les investisseurs détenant ces reçus au moment du deuxième versement qui seront appelés à payer celui-ci et qui acquerront véritablement les actions de la CDC.  3, record 10, French, - re%C3%A7u%20de%20versement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Insurance on which the policy holder is entitled to share in the surplus earnings of the company through dividends which reflects the difference between the premium charges and the actual experience.  1, record 11, English, - participating%20insurance

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Of an association.  1, record 12, English, - holder%20of%20a%20membership%20share

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

D'une association.  1, record 12, French, - d%C3%A9tenteur%20de%20parts%20sociales

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

An "offeree who accepted the take-over bid" were a reference to a holder of a share of the company who has offered to sell his or her share under the terms of the mutualization proposal. [Insurance Companies Act].  1, record 13, English, - offeree%20who%20accepted%20the%20take%2Dover%20bid

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

«Pollicité qui a accepté une offre publique d'achat» équivaut au détenteur d'une action de la société qui a offert de vendre son action dans le cadre de la proposition de mutualisation. [Loi sur les sociétés d'assurance].  1, record 13, French, - pollicit%C3%A9%20qui%20a%20accept%C3%A9%20une%20offre%20publique%20d%27achat

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

... in respect of a take-over bid made for all the shares of a class of shares, a holder of a share of that class who does not accept the take-over bid and includes a subsequent holder of that share who acquires it from the first-mentioned holder. [Bank Act]  1, record 14, English, - dissenting%20offeree

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Dans le cas d'une offre publique d'achat et portant sur la totalité des actions d'une catégorie, l'actionnaire pollicité qui refuse l'offre, ainsi que ses ayants cause. [Loi sur les banques]  1, record 14, French, - pollicit%C3%A9%20opposant

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A bank may issue a certificate for a fractional share or may issue in place thereof a scrip certificate in bearer form that entitles the holder to receive a certificate for a full share by exchanging scrip certificates aggregating a full share.((Bank Act)).  2, record 15, English, - full%20share

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

La banque peut émettre, pour chaque fraction d'action, soit un certificat, soit un certificat provisoire au porteur donnant droit à une action entière en échange de tous les certificats provisoires correspondants. ((Loi sur les banques)).  2, record 15, French, - action%20enti%C3%A8re

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

... the holding of a share by or in the name of any person is a reference to the fact that the person is registered or is entitled to be registered in the securities register or like record of the body corporate as the holder of that share [Bank Act].  1, record 16, English, - holder%20of%20a%20share

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

[...] la mention qu'une action est détenue par une personne ou en son nom signifie que cette personne est inscrite ou a le droit d'être inscrite à titre d'actionnaire dans le registre des valeurs mobilières ou tout autre document semblable de la personne morale [Loi sur les banques].  1, record 16, French, - d%C3%A9tenteur%20d%27une%20action

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish