TERMIUM Plus®

From: Translation Bureau

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Consult the Government of Canada’s terminology data bank.

INCOME CORPORATE PARTNERSHIPS [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-03

English

Subject field(s)
  • Taxation
  • Investment
CONT

... In general terms, a "stapled security" involves two or more separate securities that are "stapled" together such that the securities are not freely transferable independently of each other. Within the scope of section 18. 3 [of the "Income Tax Act"], a stapled security is a publicly-traded security that is traded together with another security in circumstances that allow deductions to be taken that frustrate the policy objectives of the tax on specified investment flow-through(SIFT) trusts and partnerships, and of the tax regime for real estate investment trusts(REITs). These "stapled securities" also have the potential to inappropriately erode the Canadian corporate tax base.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

En termes généraux, un «titre agrafé» est constitué de plusieurs titres distincts qui sont «agrafés» ensemble de sorte qu'ils ne sont pas transférables librement les uns sans les autres. Pour l'application de [l'article 18.3 de la «Loi de l'impôt sur le revenu»], un titre agrafé est un titre coté en bourse qui est négocié avec un autre titre dans des circonstances qui donnent lieu à des déductions qui déjouent les objectifs de politique de l'impôt des fiducies et des sociétés de personnes intermédiaires de placement déterminées et du régime d'imposition des fiducies de placement immobilier (FPI). Les titres agrafés peuvent aussi entraîner l'érosion de l'assiette canadienne de l'impôt des sociétés.

Spanish

Save record 1

Record 2 1992-02-28

English

Subject field(s)
  • Titles of Forms
OBS

Form T2S(7)(A), Revenue Canada Taxation.

French

Domaine(s)
  • Titres de formulaires administratifs
OBS

Formule T2S(7)(A), Revenu Canada Impôt.

Spanish

Save record 2

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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