TERMIUM Plus®

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

NON-RESIDENT ENTITY [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2023-01-05

English

Subject field(s)
  • Taxation
  • Taxation Law
CONT

[A] non-resident entity at any time means[:] a corporation that is at that time non-resident[;] a partnership, organization, fund or entity that is at that time non-resident or is not at that time situated in Canada[; or] an exempt foreign trust ...

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
CONT

[...] une entité non-résidente à un moment donné [désigne :] la société qui est un non-résident à ce moment; [...] la société de personnes, l'organisme, le fonds ou l'entité qui, à ce moment, est un non-résident ou n'est pas situé au Canada; [ou] une fiducie étrangère exempte [...]

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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