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INCORPORATED UNDER ACT LEGISLATURE PROVINCE [12 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- Canadian corporation
1, record 1, English, Canadian%20corporation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A body corporate incorporated or formed by or under an Act of Parliament or the legislature of a province. 2, record 1, English, - Canadian%20corporation
Record number: 1, Textual support number: 1 CONT
"Canadian corporation". A corporation that was resident in Canada at that time and was incorporated in Canada, or resident in Canada throughout the period commencing June 18, 1971 and ending at that time. 3, record 1, English, - Canadian%20corporation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- société canadienne
1, record 1, French, soci%C3%A9t%C3%A9%20canadienne
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- corporation canadienne 2, record 1, French, corporation%20canadienne
correct, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Personne morale constituée ou formée sous le régime d'une loi fédérale ou provinciale. 3, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record number: 1, Textual support number: 1 CONT
«société canadienne». À un moment donné, société qui, à ce moment, résidait au Canada et qui : soit avait été constituée au Canada; soit avait résidé au Canada tout au long de la période commençant le 18 juin 1971 et se terminant à ce moment. 4, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record number: 1, Textual support number: 1 OBS
corporation canadienne : Source : Loi de l'impôt sur le revenu, article 89(1)(a) avant la révision de 1985. 5, record 1, French, - soci%C3%A9t%C3%A9%20canadienne
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-10-16
Record 2, English
Record 2, Subject field(s)
- Financial Institutions
- Banking
Record 2, Main entry term, English
- financial institution
1, record 2, English, financial%20institution
correct, see observation, standardized
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A bank or an authorized foreign bank, a body corporate to which the Trust and Loan Companies Act applies, an association to which the Cooperative Credit Associations Act applies or a central cooperative credit society for which an order has been made..., an insurance company or a fraternal benefit society incorporated or formed under the Insurance Companies Act, a trust, loan or insurance corporation incorporated by or under an Act of the legislature of a province, a cooperative credit society incorporated and regulated by or under an Act of the legislature of a province, an entity that is incorporated or formed by or under an Act of Parliament or of the legislature of a province and that is primarily engaged in dealing in securities, including portfolio management and investment counselling, and a foreign institution. 2, record 2, English, - financial%20institution
Record number: 2, Textual support number: 1 OBS
financial institution: not to be confused with the expression "financial establishment," a generic term. 3, record 2, English, - financial%20institution
Record number: 2, Textual support number: 2 OBS
financial institution: term standardized by the International Organization for Standardization (ISO) in 1993. 4, record 2, English, - financial%20institution
Record number: 2, Textual support number: 1 PHR
First-class, troubled financial institution. 5, record 2, English, - financial%20institution
Record 2, French
Record 2, Domaine(s)
- Institutions financières
- Banque
Record 2, Main entry term, French
- institution financière
1, record 2, French, institution%20financi%C3%A8re
correct, see observation, feminine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Une banque ou une banque étrangère autorisée; une personne morale régie par la Loi sur les sociétés de fiducie et de prêt; une association régie par la Loi sur les associations coopératives de crédit ou une coopérative de crédit centrale ayant fait l'objet de l'ordonnance [...]; une société d'assurances ou une société de secours mutuel constituée ou formée sous le régime de la Loi sur les sociétés d'assurances; une société de fiducie, de prêt ou d'assurance constituée en personne morale par une loi provinciale; une société coopérative de crédit constituée en personne morale et régie par une loi provinciale; une entité constituée en personne morale ou formée sous le régime d'une loi fédérale ou provinciale et dont l'activité est principalement le commerce des valeurs mobilières, y compris la gestion de portefeuille et la fourniture de conseils en placement. 2, record 2, French, - institution%20financi%C3%A8re
Record number: 2, Textual support number: 1 OBS
Ne pas confondre avec l'expression «établissement financier», terme générique. 3, record 2, French, - institution%20financi%C3%A8re
Record number: 2, Textual support number: 2 OBS
institution financière : terme normalisé par l'Organisation internationale de normalisation (ISO) en 1993. 4, record 2, French, - institution%20financi%C3%A8re
Record number: 2, Textual support number: 1 PHR
Institution financière de premier ordre. 5, record 2, French, - institution%20financi%C3%A8re
Record number: 2, Textual support number: 2 PHR
Institution financière en difficulté. 6, record 2, French, - institution%20financi%C3%A8re
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Instituciones financieras
- Operaciones bancarias
Record 2, Main entry term, Spanish
- institución financiera
1, record 2, Spanish, instituci%C3%B3n%20financiera
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- entidad financiera 2, record 2, Spanish, entidad%20financiera
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Cualquier intermediario financiero u otra empresa que esté autorizada para hacer negocios y esté regulada o supervisada como una institución financiera conforme a la legislación de la Parte en cuyo territorio se encuentra ubicada. 3, record 2, Spanish, - instituci%C3%B3n%20financiera
Record number: 2, Textual support number: 1 CONT
... globalización de las principales instituciones financieras. 4, record 2, Spanish, - instituci%C3%B3n%20financiera
Record number: 2, Textual support number: 1 PHR
Institución financiera de primer orden. 2, record 2, Spanish, - instituci%C3%B3n%20financiera
Record number: 2, Textual support number: 2 PHR
Institución financiera con dificultades. 4, record 2, Spanish, - instituci%C3%B3n%20financiera
Record 3 - internal organization data 2009-06-16
Record 3, English
Record 3, Subject field(s)
- Citizenship and Immigration
Record 3, Main entry term, English
- guarantor
1, record 3, English, guarantor
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
A Canadian citizen who is chosen by an applicant, resides in Canada, has known the applicant for at least two years and is a dentist, a medical doctor or a chiropractor; a judge, a magistrate or a police officer serving in the Royal Canadian Mounted Police or a provincial or municipal police force; in the Province of Quebec, a lawyer or a notary and, in any other province, a barrister or solicitor; a mayor; a minister of religion authorized under the laws of a province to perform marriages; a notary public; an optometrist; a pharmacist; a postmaster; a principal of a primary or secondary school; an accountant who is a member in good standing of an institute or association of accountants incorporated by or under an Act of the legislature of a province; a professional engineer; a senior administrator in a community college, including a CEGEP in the province of Quebec; a senior administrator or a teacher in a university; or a veterinarian. 2, record 3, English, - guarantor
Record number: 3, Textual support number: 1 OBS
Term found in the Immigration and Refugee Protection Regulations, 2002. 3, record 3, English, - guarantor
Record 3, French
Record 3, Domaine(s)
- Citoyenneté et immigration
Record 3, Main entry term, French
- garant
1, record 3, French, garant
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- garante 2, record 3, French, garante
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Personne qui assure une obligation de garantie. 2, record 3, French, - garant
Record number: 3, Textual support number: 1 CONT
Pour l'application du présent article, garant s'entend du citoyen canadien qui réside au Canada, qui connaît le demandeur depuis au moins deux ans, qui est choisi par celui-ci et qui est, selon le cas : dentiste, médecin ou chiropraticien; juge, magistrat ou agent de police au service de la Gendarmerie royale du Canada ou d'une force municipale ou provinciale; dans la province de Québec, avocat ou notaire, et dans les autres provinces, barrister ou solicitor; maire; ministre du culte habilité en vertu de la législation provinciale à célébrer le mariage; notaire public; optométriste; pharmacien; maître de poste; directeur d'une école primaire ou secondaire; membre en règle d'un institut ou d'une association de comptables constitué en personne morale sous le régime d'une loi provinciale; ingénieur professionnel; cadre supérieur dans un établissement d'enseignement postsecondaire, y compris un CÉGEP dans la province de Québec; cadre supérieur ou professeur dans une université; vétérinaire. 3, record 3, French, - garant
Record number: 3, Textual support number: 1 OBS
Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002. 4, record 3, French, - garant
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2003-10-15
Record 4, English
Record 4, Subject field(s)
- Commercial and Other Bodies (Law)
- Citizenship and Immigration
- Special-Language Phraseology
Record 4, Main entry term, English
- any body corporate incorporated by or under any Act of Parliament or the legislature of a province
1, record 4, English, any%20body%20corporate%20incorporated%20by%20or%20under%20any%20Act%20of%20Parliament%20or%20the%20legislature%20of%20a%20province
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Terminology used by Citizenship and Immigration Canada. 2, record 4, English, - any%20body%20corporate%20incorporated%20by%20or%20under%20any%20Act%20of%20Parliament%20or%20the%20legislature%20of%20a%20province
Record 4, French
Record 4, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Citoyenneté et immigration
- Phraséologie des langues de spécialité
Record 4, Main entry term, French
- personne morale constituée sous le régime d'une loi fédérale ou provinciale
1, record 4, French, personne%20morale%20constitu%C3%A9e%20sous%20le%20r%C3%A9gime%20d%27une%20loi%20f%C3%A9d%C3%A9rale%20ou%20provinciale
correct, feminine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Terminologie employée par Citoyenneté et Immigration Canada. 2, record 4, French, - personne%20morale%20constitu%C3%A9e%20sous%20le%20r%C3%A9gime%20d%27une%20loi%20f%C3%A9d%C3%A9rale%20ou%20provinciale
Record 4, Key term(s)
- personnes morales constituées sous le régime d'une loi fédérale ou provinciale
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2001-08-21
Record 5, English
Record 5, Subject field(s)
- Financial Institutions
- Banking
Record 5, Main entry term, English
- Canadian financial institution
1, record 5, English, Canadian%20financial%20institution
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
... a financial institution that is incorporated or formed by or under an Act of Parliament or of the legislature of a province [Bank Act]. 2, record 5, English, - Canadian%20financial%20institution
Record 5, French
Record 5, Domaine(s)
- Institutions financières
- Banque
Record 5, Main entry term, French
- institution financière canadienne
1, record 5, French, institution%20financi%C3%A8re%20canadienne
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Institution financière constituée en personne morale ou formée sous le régime d'une loi fédérale ou provinciale [Loi sur les banques]. 2, record 5, French, - institution%20financi%C3%A8re%20canadienne
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1997-02-20
Record 6, English
Record 6, Subject field(s)
- Financial Institutions
- Banking
- Government Accounting
Record 6, Main entry term, English
- local cooperative credit society
1, record 6, English, local%20cooperative%20credit%20society
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- local 2, record 6, English, local
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
... a body corporate organized on cooperative principles incorporated by or under an Act of the legislature of a province... [Bank Act] 3, record 6, English, - local%20cooperative%20credit%20society
Record 6, French
Record 6, Domaine(s)
- Institutions financières
- Banque
- Comptabilité publique
Record 6, Main entry term, French
- société coopérative de crédit locale
1, record 6, French, soci%C3%A9t%C3%A9%20coop%C3%A9rative%20de%20cr%C3%A9dit%20locale
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Personne morale fondée sur le principe coopératif, constituée par une loi provinciale ou sous son régime dont les sociétaires ou les actionnaires sont principalement des personnes physiques et dont l'objet principal est d'accepter leurs dépôts et de leur consentir des prêts. [Loi sur les banques] 2, record 6, French, - soci%C3%A9t%C3%A9%20coop%C3%A9rative%20de%20cr%C3%A9dit%20locale
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1997-01-01
Record 7, English
Record 7, Subject field(s)
- Commercial and Other Bodies (Law)
Record 7, Main entry term, English
- incorporated by or under an Act of the legislature of a province 1, record 7, English, incorporated%20by%20or%20under%20an%20Act%20of%20the%20legislature%20of%20a%20province
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Organismes commerciaux ou non (Droit)
Record 7, Main entry term, French
- constituée sous le régime d'une loi provinciale 1, record 7, French, constitu%C3%A9e%20sous%20le%20r%C3%A9gime%20d%27une%20loi%20provinciale
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1993-11-10
Record 8, English
Record 8, Subject field(s)
- Finance
Record 8, Main entry term, English
- widely held
1, record 8, English, widely%20held
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
... "widely held" in respect of a Canadian financial institution means(a) a Canadian financial institution in which no person holds shares(i) carrying more than 10 per cent of the voting rights attached to all the outstanding shares of the Canadian financial institution, or(ii) having an aggregate book value in excess of 10 per cent of the shareholders’ equity of the Canadian financial institution;(b) an insurance company incorporated or formed under the mutual plan;(c) a cooperative credit society to which the Cooperative Credit Associations Act applies; or(d) a cooperative credit society regulated by or under an Act of the legislature of a province. [Bank Act]. 1, record 8, English, - widely%20held
Record 8, French
Record 8, Domaine(s)
- Finances
Record 8, Main entry term, French
- à participation multiple
1, record 8, French, %C3%A0%20participation%20multiple
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
[...] est à participation multiple l'institution financière canadienne : a) soit dont personne ne détient un nombre d'actions : (i) ou bien conférant plus de dix pour cent des droits de vote attachés à l'ensemble des actions en circulation de celle-ci; (ii) ou bien dont la valeur comptable totale excède dix pour cent de l'avoir des actionnaires de celle-ci; b) soit qui est une compagnie d'assurance constituée en personne morale ou formée selon le principe de mutualité; c) soit est une société coopérative de crédit régie par la Loi sur les associations coopératives de crédit; d) soit qui est une société coopérative de crédit régie par une loi provinciale. 1, record 8, French, - %C3%A0%20participation%20multiple
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1993-10-13
Record 9, English
Record 9, Subject field(s)
- Financial Institutions
Record 9, Main entry term, English
- federation of cooperative credit societies
1, record 9, English, federation%20of%20cooperative%20credit%20societies
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
An association under the cooperative Credit Associations Act or a federation, league or corporation incorporated or organized by or under an Act of the legislature of a province, the membership or the shareholders of which include two or more central cooperative credit societies. [Bank Act] 2, record 9, English, - federation%20of%20cooperative%20credit%20societies
Record 9, French
Record 9, Domaine(s)
- Institutions financières
Record 9, Main entry term, French
- fédération de sociétés coopératives de crédit
1, record 9, French, f%C3%A9d%C3%A9ration%20de%20soci%C3%A9t%C3%A9s%20coop%C3%A9ratives%20de%20cr%C3%A9dit
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Toute association régie par la Loi sur les associations coopératives de crédit ou toute fédération, confédération ou personne morale constituée par une loi provinciale ou sous son régime et dont sont membres ou actionnaires au moins deux sociétés coopératives de crédit centrales. [Loi sur les banques] 2, record 9, French, - f%C3%A9d%C3%A9ration%20de%20soci%C3%A9t%C3%A9s%20coop%C3%A9ratives%20de%20cr%C3%A9dit
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1993-10-01
Record 10, English
Record 10, Subject field(s)
- Financial Institutions
- Banking
Record 10, Main entry term, English
- foreign institution
1, record 10, English, foreign%20institution
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
... entity that is engaged in the trust, loan or insurance business, the business of a cooperative credit society or the business of dealing in securities or is otherwise engaged primarily in the business of providing financial services, and incorporated or formed otherwise than by or under an Act of Parliament or of the legislature of a province [Bank Act]. 1, record 10, English, - foreign%20institution
Record 10, French
Record 10, Domaine(s)
- Institutions financières
- Banque
Record 10, Main entry term, French
- institution étrangère
1, record 10, French, institution%20%C3%A9trang%C3%A8re
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Toute entité qui, n'étant pas constituée - avec ou sans la personnalité morale - sous le régime d'une loi fédérale ou provinciale, se livre à des activités fiduciaires, de prêt ou d'assurance, ou fait office de société coopérative de crédit ou fait le commerce des valeurs mobilières, ou encore, de toute autre manière, a pour activité principale la prestation de services financiers [Loi sur les banques]. 1, record 10, French, - institution%20%C3%A9trang%C3%A8re
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1993-10-01
Record 11, English
Record 11, Subject field(s)
- Accounting
Record 11, Main entry term, English
- firm of accountants
1, record 11, English, firm%20of%20accountants
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
... a partnership, the members of which are accountants engaged in the practice of accounting, or a body corporate that is incorporated by or under an Act of the legislature of a province and engaged in the practice of accounting. [Bank Act] 1, record 11, English, - firm%20of%20accountants
Record 11, French
Record 11, Domaine(s)
- Comptabilité
Record 11, Main entry term, French
- cabinet de comptables
1, record 11, French, cabinet%20de%20comptables
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Société de personnes dont les membres sont des comptables exerçant leur profession ou personne morale constituée sous le régime d'une loi provinciale et qui fournit des services de comptabilité. [Loi sur les banques] 1, record 11, French, - cabinet%20de%20comptables
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1992-09-02
Record 12, English
Record 12, Subject field(s)
- Banking
Record 12, Main entry term, English
- Canadian entity
1, record 12, English, Canadian%20entity
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 DEF
... an entity that is incorporated or formed by or under an Act of Parliament or of the legislature of a province and that carries on business, directly or indirectly, in Canada [Bank Act]. 1, record 12, English, - Canadian%20entity
Record 12, French
Record 12, Domaine(s)
- Banque
Record 12, Main entry term, French
- entité canadienne
1, record 12, French, entit%C3%A9%20canadienne
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Entité constituée en personne morale or formée sous le régime d'une loi fédérale ou provinciale et qui exerce son activité commerciale, directement ou non, au Canada [Loi sur les banques]. 1, record 12, French, - entit%C3%A9%20canadienne
Record 12, Spanish
Record 12, Textual support, Spanish
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