TERMIUM Plus®

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

PRIVATE CORPORATION SHARE [1 record]

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Record 1 2015-09-09

English

Subject field(s)
  • Investment
  • Taxation
CONT

Donations of ecologically sensitive land and certified cultural property to certain qualified donees are also exempt from capital gains tax. In contrast, taxable capital gains can arise on donations of private corporation shares or other types of real estate.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
CONT

Les dons de terres écosensibles et de biens culturels certifiés à certains donataires reconnus sont également exonérés de l’impôt sur les gains en capital. À l’opposé, des gains en capital imposables peuvent découler de dons d’actions de sociétés privées ou d’autres types de biens immobiliers.

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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