TERMIUM Plus®

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UNREALIZED CAPITAL GAINS [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-04-11

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Taxation
DEF

Profits that have not become actual. The gains are realized when the security or other instrument on which there has been a gain is sold for a profit.

OBS

unrealized(capital) gain : terms usually used in the plural("unrealized gains, ""unrealized capital gains").

Key term(s)
  • unrealized gains
  • unrealized capital gains

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Fiscalité
CONT

Donnez des valeurs mobilières dont les plus-values latentes sont importantes : donateurs ou donataires, vous échapperez à l'impôt sur les plus-values en 2004 et vous réduirez le montant de [l'impôt] si vous donnez en pleine propriété.

OBS

plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»).

Key term(s)
  • plus-values latentes
  • plus value latente
  • plus values latentes

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
  • Sistema tributario
OBS

ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas').

Key term(s)
  • ganancias no realizadas
Save record 1

Record 2 2009-03-26

English

Subject field(s)
  • Investment
CONT

If the money in the fund(the "receiving fund") is derived from money transferred directly from a life income fund or another locked-in retirement income fund(the "transferring fund"), and if the income is being paid out of the receiving fund in the fiscal year following the fiscal year in which the receiving fund is established, the sum of, i. the investment earnings, including any unrealized capital gains or losses, of the transferring fund in the previous fiscal year, and ii. the investment earnings, including any unrealized capital gains or losses, of the receiving fund in the previous fiscal year...

French

Domaine(s)
  • Investissements et placements
CONT

Si les sommes qui se trouvent dans le fonds («fonds d'arrivée») proviennent de sommes qui sont transférées directement d'un fonds de revenu viager ou d'un autre fonds de revenu de retraite immobilisé («fonds de départ») et que le revenu est payé sur le fonds d'arrivée pendant l'exercice qui suit celui de son établissement, le total de ce qui suit [...]

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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