TERMIUM Plus®

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

FIXED BASE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-06-22

English

Subject field(s)
  • Taxation
OBS

Is for unincorporated businesses what a permanent establishment is for incorporated businesses.

OBS

Source(s): Canada-US Income tax Convention, Art. XIII, Par. 9, subpar. (c), and Art. XIV.

French

Domaine(s)
  • Fiscalité
OBS

Pour les entreprises non constituées en sociétés, correspond à la notion d'établissement stable des entreprises constituées en sociétés.

OBS

Source(s) : Convention fiscale de 1980 entre le Canada et les E.-U.

Spanish

Save record 1

Record 2 1991-10-14

English

Subject field(s)
  • Statistical Surveys

French

Domaine(s)
  • Sondages et enquêtes (Statistique)

Spanish

Save record 2

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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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