TERMIUM Plus®
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IMMUNITY TAXATION [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- immunity from taxation
1, record 1, English, immunity%20from%20taxation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- immunité fiscale
1, record 1, French, immunit%C3%A9%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- exonération d'impôt 1, record 1, French, exon%C3%A9ration%20d%27imp%C3%B4t
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- inmunidad tributaria
1, record 1, Spanish, inmunidad%20tributaria
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- exoneración de impuestos 2, record 1, Spanish, exoneraci%C3%B3n%20de%20impuestos
feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-12-18
Record 2, English
Record 2, Subject field(s)
- Commercial and Other Bodies (Law)
- National and International Economics
Record 2, Main entry term, English
- offshore subsidiary company
1, record 2, English, offshore%20subsidiary%20company
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- offshore subsidiary 2, record 2, English, offshore%20subsidiary
correct
- foreign subsidiary 3, record 2, English, foreign%20subsidiary
correct
- international subsidiary 3, record 2, English, international%20subsidiary
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A foreign subsidiary is legally independent of its parent company and conducts its own business operations. It must comply with local taxation and employment laws, which often vary from the home country. If the subsidiary faces a lawsuit or fine from local authorities, the subsidiary is responsible, while the parent company retains immunity. 3, record 2, English, - offshore%20subsidiary%20company
Record 2, Key term(s)
- off-shore subsidiary company
- off-shore subsidiary
Record 2, French
Record 2, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Économie nationale et internationale
Record 2, Main entry term, French
- filiale étrangère
1, record 2, French, filiale%20%C3%A9trang%C3%A8re
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- société filiale étrangère 2, record 2, French, soci%C3%A9t%C3%A9%20filiale%20%C3%A9trang%C3%A8re
correct, feminine noun
- filiale de société étrangère 3, record 2, French, filiale%20de%20soci%C3%A9t%C3%A9%20%C3%A9trang%C3%A8re
correct, feminine noun
- filiale internationale 4, record 2, French, filiale%20internationale
correct, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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