TERMIUM Plus®
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AT-RISK RULES [1 record]
Record 1 - internal organization data 1995-11-20
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- at-risk rules
1, record 1, English, at%2Drisk%20rules
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
At-Risk Rules (12) That the exemption from the limited partnership at-risk rules for revenue guarantees prescribed in respect of prescribed film productions for the purposes of subparagraph 96(2,,2)(d)(ii) of the Act be eliminated for such guarantees granted after 1995. 2, record 1, English, - at%2Drisk%20rules
Record number: 1, Textual support number: 1 OBS
Income Tax Act, S. 96(2-1). 3, record 1, English, - at%2Drisk%20rules
Record 1, Key term(s)
- at risk rule
- at-risk rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- dispositions concernant la fraction à risques
1, record 1, French, dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règles sur la fraction à risques 2, record 1, French, r%C3%A8gles%20sur%20la%20fraction%20%C3%A0%20risques
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Règles sur la fraction à risques (12) Les garanties de recettes visées par règlement relatives à des productions cinématographiques visées par règlement pour l'application du sous-alinéa 96(2,,2)d)(ii) de la Loi qui sont consenties après 1995 ne seront pas exclues de l'application des règles sur la fraction à risques d'un intérêt dans une société de personnes en commandite. 2, record 1, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record number: 1, Textual support number: 1 OBS
dispositions concernant la fraction à risques de l'intérêt d'un commanditaire. 1, record 1, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record number: 1, Textual support number: 2 OBS
Loi de l'impôt sur le revenu, art. 96(2.1). 3, record 1, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record 1, Spanish
Record 1, Textual support, Spanish
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