TERMIUM Plus®

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

DIVIDEND COMPENSATION PAYMENT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2022-04-14

English

Subject field(s)
  • Taxation
  • Investment
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.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
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.

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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