TERMIUM Plus®

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LENDING OBLIGATIONS [3 records]

Record 1 2026-01-08

English

Subject field(s)
  • Financial Institutions
  • Taxation
CONT

The definition of specified financial institution includes banks, trust companies, insurance companies and corporations whose principal business is the lending of money and/or the purchasing of debt obligations as well as corporations controlled by such financial institutions and corporations associated with such financial institutions. Accordingly, many public corporations are specified financial institutions because of the business activities of their subsidiaries or other associated corporations.

OBS

Term defined in the Income Tax Act.

French

Domaine(s)
  • Institutions financières
  • Fiscalité
CONT

La définition d'institution financière désignée comprend les banques, fiducies, compagnies d'assurance et corporations dont l'activité est de prêter de l'argent ou d'acheter des dettes, ainsi que les corporations contrôlées par telles institutions financières et les corporations associées à de telles institutions financières. En conséquence, plusieurs corporations publiques sont des institutions financières désignées en raison des activités commerciales de leurs filiales ou d'autres corporations associées.

OBS

Termes définis par la Loi de l'impot sur le revenu.

Spanish

Save record 1

Record 2 2017-01-31

English

Subject field(s)
  • Loans
OBS

lending obligations : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • lending obligation

French

Domaine(s)
  • Prêts et emprunts
OBS

obligations de prêt : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Key term(s)
  • obligation de prêt

Spanish

Save record 2

Record 3 2014-03-19

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Corporate Management (General)
  • Arts and Culture (General)
CONT

[In Canada, ] the charitable venture organization(CVO) is what many of us refer to as trusteeship or fiscal sponsorship. In short, a registered charity "incubates" or supports smaller initiatives, lending its charitable status, administrative systems, and strategic support to those projects whose activities are consistent with the mission and regulatory obligations of the sponsor.

Key term(s)
  • charitable venture organisation

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Gestion de l'entreprise (Généralités)
  • Arts et Culture (Généralités)
CONT

[Au Canada, le] rapport, Plateformes partagées et pépinières de bienfaisance, donne des éléments clés qui assureraient aux plateformes de ressources communes un «impact significatif sur l’amélioration de la santé du secteur des arts». Ces «pépinières de bienfaisance» [...] ne feraient pas qu’offrir certains services (administratifs, de développement de marché, etc.) à plusieurs artistes ou organismes, comme il en existe déjà. La pépinière, qui abrite différents organismes ou artistes, «est responsable de tout».

Spanish

Save record 3

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