TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-04-03

English

Subject field(s)
  • Taxation
DEF

A term formerly in income tax legislation; broadly, the retained earnings on hand in a corporation at the time when control was acquired by another corporation.

French

Domaine(s)
  • Fiscalité
DEF

Terme utilisé autrefois dans les lois fiscales pour désigner essentiellement les bénéfices non répartis d'une société au moment où une autre société en obtenait le contrôle.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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