TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DE MINIMIS FINANCIAL INSTITUTION [1 record]
Record 1 - internal organization data 2019-03-29
Record 1, English
Record 1, Subject field(s)
- Commercial and Other Bodies (Law)
- Financial Institutions
Record 1, Main entry term, English
- de minimis financial institution
1, record 1, English, de%20minimis%20financial%20institution
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Generally, a person is a de minimis financial institution throughout a particular taxation year if, in the preceding taxation year, the person's revenue from interest, dividends (other than dividends in kind or patronage dividends), or separate fees or charges for financial services ("financial revenue") exceeds both 10% of the person's total revenue and $10 million. ... A holding company may be a de minimis financial institution if it meets either of the de minimis threshold tests. 1, record 1, English, - de%20minimis%20financial%20institution
Record 1, French
Record 1, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Institutions financières
Record 1, Main entry term, French
- institution financière visée par la règle du seuil
1, record 1, French, institution%20financi%C3%A8re%20vis%C3%A9e%20par%20la%20r%C3%A8gle%20du%20seuil
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En général, une personne est une institution financière visée par la règle du seuil tout au long d'une année d'imposition donnée si, pour l'année d'imposition précédente, les recettes de la personne provenant d'intérêts ou de dividendes (sauf les dividendes en nature ou les ristournes), ou de frais distincts pour un service financier («recettes financières») sont supérieures à la fois à 10 % de ses recettes totales et à 10 millions de dollars. [...] Une société de portefeuille peut être une institution financière visée par la règle du seuil si elle répond à l'un des critères de la règle du seuil. 1, record 1, French, - institution%20financi%C3%A8re%20vis%C3%A9e%20par%20la%20r%C3%A8gle%20du%20seuil
Record 1, Spanish
Record 1, Textual support, Spanish
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