TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The small business development bond is intended to permit eligible small business corporations to obtain financing at a favourable rate if an obligation is entered into during the period December 11, 1979 to December 31, 1985. The recipient of an interest payment made on such a bond is treated as having received a taxable dividend. An individual recipient of such a deemed dividend will be entitled to the gross-up and dividend tax credit treatment with respect to the amount received. A corporate recipient of such a deemed dividend will not be taxable on the amount received and will not be subject to the 25% refundable tax...  3, record 1, English, - small%20business%20development%20bond

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 15.1(3)(c).  4, record 1, English, - small%20business%20development%20bond

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Obligation qu'une petite société par actions connaissant des difficultés financières peut émettre, sous réserve de certaines conditions, et dont les intérêts sont assimilés à des dividendes aux fins de l'impôt.  3, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 1 OBS

Cette particularité représente un avantage pour le prêteur qui peut demander un loyer moindre pour sa créance tout en préservant son taux de rendement. De plus, cette particularité ne constitue pas un inconvénient pour l'emprunteur qui, à cause de sa situation déficitaire, ne peut pas, de toute façon, se prévaloir de la déduction des intérêts.  3, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 2 OBS

L'expression «petite entreprise» est rendue obligatoire par la Loi de l'impôt sur le revenu. Néanmoins il est recommandé de dire «petite et moyenne entreprise».  4, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 3 OBS

Source : Loi de l'impôt sur le revenu, art. 15.1(3)(c).  5, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Over the term of [an] the arrangement, the taxpayer is obligated to pay to the counterparty amounts (dividend compensation payments) as compensation for all dividends received on the transferred or lent Canadian share.  2, record 2, English, - dividend%20compensation%20payment

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

De plus, en vertu des règles relatives aux mécanismes de prêt de valeurs mobilières, les courtiers en valeurs mobilières inscrits peuvent réclamer une déduction pour les deux tiers d'un paiement compensatoire pour dividende.  2, record 2, French, - paiement%20compensatoire%20pour%20dividende

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

The Société des alcools du Québec(SAQ) is a state-owned corporation responsible for the trade of alcoholic beverages. As a state-owned corporation, the SAQ provides a major income stream to both levels of government in the form of taxes, duties, and a dividend payment to the Quebec government.  2, record 3, English, - Soci%C3%A9t%C3%A9%20des%20alcools%20du%20Qu%C3%A9bec

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

La SAQ est une société d'État qui a pour mandat de faire le commerce des boissons alcooliques et pour mission de bien servir la population de toutes les régions du Québec en offrant une grande variété de produits de qualité. À titre de société d'État, la SAQ verse d'importantes sommes aux deux paliers de gouvernement sous forme de taxes, de droits et d'un dividende au gouvernement du Québec.  2, record 3, French, - Soci%C3%A9t%C3%A9%20des%20alcools%20du%20Qu%C3%A9bec

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... "unlimited dividend right" means the right without limitation as to the amount either to all or to a share of the balance of any dividends after the payment of dividends on any shares entitled to a preference, and includes the right to all or to a share of the balance of any surplus upon winding up after the repayment of capital...  1, record 4, English, - unlimited%20dividend%20right

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, record 5, English, - lump%2Dsum%20social%20dividend

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A bank or a trustee... may... treat the registered owner of a security as the person exclusively entitled to vote, to receive notices, to receive any interest, dividend or other payment in respect of the security and to exercise all of the rights and powers of an owner of the security.  2, record 6, English, - registered%20holder

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La banque ou le fiduciaire [...] peut [...] considérer le détenteur inscrit d'une valeur mobilière comme la seule personne ayant qualité pour voter, recevoir des avis ainsi que les intérêts, dividendes ou autres paiements et exercer tous les droits et pouvoirs du propriétaire de la valeur mobilière.  4, record 6, French, - porteur%20inscrit

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Preferred shares in which the payment of a dividend(usually at a fixed rate) is calculated according to a predetermined formula and not determined by the earnings of the issuer.  2, record 7, English, - non%2Dparticipating%20preferred%20shares

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Actions privilégiées ne donnant pas à leur titulaire le droit de partager, avec les actionnaires ordinaires, la distribution de bénéfices au-delà du montant de dividende prescrit.  2, record 7, French, - actions%20sans%20privil%C3%A8ge%20de%20participation

Record number: 7, Textual support number: 1 OBS

Au Canada, sous l'influance de l'anglais, on emploie souvent abusivement l'expression «action non participante», alors que le mot «participant» se dit plutôt de la personne qui jouit du droit de participation.  2, record 7, French, - actions%20sans%20privil%C3%A8ge%20de%20participation

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

When a stock is in an ex-dividend period, it means that a buyer is not entitled to receive the next dividend payment given by the company.  2, record 8, English, - ex%2Ddividend%20period

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

La période ex-dividende représente la période de sept jours de marché avant une date de paiement de dividende (coupon).  3, record 8, French, - p%C3%A9riode%20ex%2Ddividende

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The date on which the directors of a corporation authorize the payment of a dividend.  3, record 9, English, - declaration%20date

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Date à laquelle une société par actions décide, par voie de résolution du conseil d'administration ou de l'assemblée générale, qu'un dividende sera servi, quelque temps plus tard, aux actionnaires inscrits à la date de clôture des registres.  1, record 9, French, - date%20de%20d%C3%A9claration

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The definitions in this subsection apply in this Part.... "assessable dividend" means an amount received by a corporation at a time when it is a private corporation or a subject corporation as, on account of, in lieu of payment of or in satisfaction of, a taxable dividend from a corporation, to the extent of the amount in respect of the dividend that is deductible under section 112, paragraph 113(1)(a), 113(1)(b) or 113(1)(d) or subsection 113(2) in computing the recipient corporation's taxable income for the year.  2, record 10, English, - assessable%20dividend

Record number: 10, Textual support number: 1 OBS

Part IV, Tax on Taxable Dividends Received by Private Corporations.  3, record 10, English, - assessable%20dividend

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Les définitions qui suivent s'appliquent à la présente partie. [...] «dividende déterminé» : Montant reçu par une société, à un moment où elle est une société privée ou une société assujettie, au titre ou en paiement intégral ou partiel d'un dividende imposable d'une société, jusqu'à concurrence du montant relatif au dividende qui est déductible en application de l'article 112, des alinéas 113 (1)a), b) ou d) ou du paragraphe 113(2) dans le calcul du revenu imposable pour l'année de la société qui a reçu le dividende.  2, record 10, French, - dividende%20d%C3%A9termin%C3%A9

Record number: 10, Textual support number: 1 OBS

Partie IV, impôt sur les dividendes imposables reçus par les sociétés privées.  3, record 10, French, - dividende%20d%C3%A9termin%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

When securities that have been lent out pay a cash dividend, the borrower of the securities is generally contractually required to pass on the distribution to the lender of the securities. This payment "pass-through" is known as a manufactured dividend.  2, record 11, English, - manufactured%20dividend

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Dividendes reçus sur un titre emprunté que l'emprunteur du titre est généralement tenu, par contrat, de remettre au propriétaire du titre.  2, record 11, French, - dividende%20sur%20titres%20emprunt%C3%A9s

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Use of funds. Transactions that decrease working capital use funds. A list includes the following : purchase of noncurrent assets..., payment of noncurrent liabilities..., and declaration of a dividend....  2, record 12, English, - use%20of%20funds

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

La deuxième partie de cet état financier [l'état de l'évolution de la situation financière] énumère les utilisations de fonds : 1- l'augmentation des éléments d'actif à long terme [...], 2- la diminution des éléments de passif à long terme [...], emprunts [...], dividendes aux actionnaires.  2, record 12, French, - emploi%20de%20fonds

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Es la suma de las inversiones y otras utilizaciones de caja: pago de dividendos, repago de deudas, aumento en las inversiones financieras temporales, etc.  1, record 12, Spanish, - uso%20de%20fondos

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... many corporations pay dividends to their stockholders on a quarterly basis or every three months. Such a payment is called a quarterly dividend.  2, record 13, English, - quarterly%20dividend

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Dividende fixé et versé trimestriellement et non pour l'exercice annuel.  2, record 13, French, - dividende%20trimestriel

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The condition of shares whose quoted market price excludes a declared but unpaid dividend. This condition prevails after the record date and before the payment date of the dividend.  2, record 14, English, - ex%20dividend

Record number: 14, Textual support number: 1 OBS

Compare to «cum dividend».  4, record 14, English, - ex%20dividend

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Se dit d'actions dont le cours ou la valeur du marché ne comprend pas le montant d'un dividende déclaré mais impayé.  2, record 14, French, - ex%2Ddividende

Record number: 14, Textual support number: 1 OBS

L'action se vend de cette façon depuis la date de clôture des registres jusqu'à la date de paiement du dividende prévue.  2, record 14, French, - ex%2Ddividende

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Se dice del precio de una acción sin derecho a dividendo por haber pasado la fecha de registro.  3, record 14, Spanish, - sin%20dividendo

Record number: 14, Textual support number: 1 OBS

sin dividendo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 14, Spanish, - sin%20dividendo

Record number: 14, Textual support number: 2 OBS

Cuando una acción se vende así, su precio generalmente experimenta un baja similar al valor del dividendo.  5, record 14, Spanish, - sin%20dividendo

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A process by which a part of a payment due to another person(e. g. a dividend, wages or other remunerations, etc.) is deducted by the payer from the total amount due when the payment is made, as tax due from the recipient(either provisionally or originally), and handed over, or otherwise accounted for, to the tax authorities.  2, record 15, English, - taxation%20at%20source

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Date on which a due periodic payment, such as payment on a bond or a stock dividend, is made.  2, record 16, English, - payout%20date

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

For the purpose of determining... who is a policyholder for any other purpose except... the right to receive payment of a policy dividend or bonus.... [Insurance Companies Act].  1, record 17, English, - bonus

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

[...] pour déterminer [...] les souscripteurs à toute autre fin sauf [...] en ce qui touche le droit de recevoir paiement d'une participation ou d'un boni [...] [Loi sur les sociétés d'assurances].  1, record 17, French, - boni

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Cash flow is calculated after preferred dividend payments.  4, record 18, English, - preferred%20dividend%20payment

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Marge d'autofinancement après paiement des dividendes privilégiés.  2, record 18, French, - paiement%20de%20dividende%20privil%C3%A9gi%C3%A9

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

one, the payment of which reduces or impairs the capital of the corporation. Such dividend payments are unlawful.  2, record 19, English, - unearned%20dividend

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

tous dividendes distribués en l'absence d'une décision de l'Assemblée Générale votée après que celle-ci ait approuvé les comptes de l'exercice et constaté l'existence d'un bénéfice distribuable.  2, record 19, French, - dividende%20fictif

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Data on all stock issues traded on the Toronto, Montreal and New York stock exchanges provided for each issue are closing prices, dollar and trading volumes, indicated dividend rates, actual dividend payments of cash and stocks, and stock splits.  2, record 20, English, - dividend%20payment

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish