TERMIUM Plus®

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

FIXED RATIO RULE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2023-08-11

English

Subject field(s)
  • Taxation
CONT

[This] approach is based on a fixed ratio rule to limit an entity's net deductions for interest and economically equivalent payments to a percentage of its earnings before interest, taxes, depreciation and amortization ...

French

Domaine(s)
  • Fiscalité
CONT

[…] la règle du ratio fixe [permet] de limiter les frais d'intérêt nets d'une entité à un pourcentage fixe du bénéfice avant intérêts, impôts et amortissements […]

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

Una regla de ratio fija aporta al país un grado de protección [...].

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