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CAPITAL INTEREST [17 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- interest and dividend income deduction
1, record 1, English, interest%20and%20dividend%20income%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 1, English, - interest%20and%20dividend%20income%20deduction
Record number: 1, Textual support number: 2 OBS
This term replaced "interest, dividends and capital gains deduction". 2, record 1, English, - interest%20and%20dividend%20income%20deduction
Record 1, Key term(s)
- interest, dividends and capital gains deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction pour revenus en intérêts et en dividendes
1, record 1, French, d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 1, record 1, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
Record number: 1, Textual support number: 2 OBS
A remplacé l'expression : "déduction pour intérêts, dividendes et gains en capital". 1, record 1, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
Record 1, Key term(s)
- déduction pour intérêts, dividendes et gains en capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- capital interest
1, record 2, English, capital%20interest
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
(in a trust). 1, record 2, English, - capital%20interest
Record number: 2, Textual support number: 2 OBS
Source: Income Tax Act, S. 108(1)(c); 53(1)d.1. 2, record 2, English, - capital%20interest
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- droit au capital
1, record 2, French, droit%20au%20capital
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- participation au capital 1, record 2, French, participation%20au%20capital
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Lorsqu'on ne cite pas la Loi de l'impôt sur le revenu, il est préférable d'employer l'expression "droit au capital". 2, record 2, French, - droit%20au%20capital
Record number: 2, Textual support number: 2 OBS
Participation au capital d'une fiducie. 1, record 2, French, - droit%20au%20capital
Record number: 2, Textual support number: 3 OBS
Source : Loi de l'impôt sur le revenu, art. 108(1)(c); 53(1)d.1. 2, record 2, French, - droit%20au%20capital
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-05-02
Record 3, English
Record 3, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Quebec Laws and Legal Documents
- Finance
Record 3, Main entry term, English
- Act respecting subsidies for the payment in capital and interest of loans of public or municipal bodies and certain other transfers
1, record 3, English, Act%20respecting%20subsidies%20for%20the%20payment%20in%20capital%20and%20interest%20of%20loans%20of%20public%20or%20municipal%20bodies%20and%20certain%20other%20transfers
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- Act respecting subsidies for the payment in capital and interest of loans of public or municipal bodies 2, record 3, English, Act%20respecting%20subsidies%20for%20the%20payment%20in%20capital%20and%20interest%20of%20loans%20of%20public%20or%20municipal%20bodies
former designation, correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Both the English and French versions of the statutes and regulations of Quebec enacted, printed and published in English and French have the force of law. 3, record 3, English, - Act%20respecting%20subsidies%20for%20the%20payment%20in%20capital%20and%20interest%20of%20loans%20of%20public%20or%20municipal%20bodies%20and%20certain%20other%20transfers
Record 3, French
Record 3, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Lois et documents juridiques québécois
- Finances
Record 3, Main entry term, French
- Loi concernant les subventions relatives au paiement en capital et intérêts des emprunts des organismes publics ou municipaux et certains autres transferts
1, record 3, French, Loi%20concernant%20les%20subventions%20relatives%20au%20paiement%20en%20capital%20et%20int%C3%A9r%C3%AAts%20des%20emprunts%20des%20organismes%20publics%20ou%20municipaux%20et%20certains%20autres%20transferts
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- Loi concernant les subventions relatives au paiement en capital et intérêts des emprunts des organismes publics ou municipaux 2, record 3, French, Loi%20concernant%20les%20subventions%20relatives%20au%20paiement%20en%20capital%20et%20int%C3%A9r%C3%AAts%20des%20emprunts%20des%20organismes%20publics%20ou%20municipaux
former designation, correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2017-05-02
Record 4, English
Record 4, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Quebec Laws and Legal Documents
- Finance
Record 4, Main entry term, English
- Act respecting the reduction of the share capital of legal persons established in the public interest and of their subsidiaries
1, record 4, English, Act%20respecting%20the%20reduction%20of%20the%20share%20capital%20of%20legal%20persons%20established%20in%20the%20public%20interest%20and%20of%20their%20subsidiaries
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Both the English and French versions of the statutes and regulations of Quebec enacted, printed and published in English and French have the force of law. 2, record 4, English, - Act%20respecting%20the%20reduction%20of%20the%20share%20capital%20of%20legal%20persons%20established%20in%20the%20public%20interest%20and%20of%20their%20subsidiaries
Record 4, French
Record 4, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Lois et documents juridiques québécois
- Finances
Record 4, Main entry term, French
- Loi sur la réduction du capital-actions de personnes morales de droit public et de leurs filiales
1, record 4, French, Loi%20sur%20la%20r%C3%A9duction%20du%20capital%2Dactions%20de%20personnes%20morales%20de%20droit%20public%20et%20de%20leurs%20filiales
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2016-03-07
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- capital and interest theory
1, record 5, English, capital%20and%20interest%20theory
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- theory of capital and interest 1, record 5, English, theory%20of%20capital%20and%20interest
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
(...) All Balance Sheets depend on valuation of Assets, which is one of the basic questions of the capital and interest theory (...) 1, record 5, English, - capital%20and%20interest%20theory
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- théorie du capital et de l'intérêt 1, record 5, French, th%C3%A9orie%20du%20capital%20et%20de%20l%27int%C3%A9r%C3%AAt
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - external organization data 2009-11-10
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
- Biomass Energy
- Agricultural Economics
- Compartment - Agriculture and Agri-Food Canada
Universal entry(ies) Record 6
Record 6, Main entry term, English
- ecoAgriculture Biofuels Capital(ecoABC) Initiative-Letter of Interest
1, record 6, English, ecoAgriculture%20Biofuels%20Capital%28ecoABC%29%20Initiative%2DLetter%20of%20Interest
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Programs, form AAFC/AAC5195. 2, record 6, English, - ecoAgriculture%20Biofuels%20Capital%28ecoABC%29%20Initiative%2DLetter%20of%20Interest
Record number: 6, Textual support number: 2 OBS
Form used at Agriculture and Agri-Food Canada. 3, record 6, English, - ecoAgriculture%20Biofuels%20Capital%28ecoABC%29%20Initiative%2DLetter%20of%20Interest
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
- Énergie de la biomasse
- Économie agricole
- Tiroir - Agriculture et Agroalimentaire Canada
Entrée(s) universelle(s) Record 6
Record 6, Main entry term, French
- L'initiative pour un investissement écoAgricole dans les biocarburants (IIEB) - Lettre d'intérêt
1, record 6, French, L%27initiative%20pour%20un%20investissement%20%C3%A9coAgricole%20dans%20les%20biocarburants%20%28IIEB%29%20%2D%20Lettre%20d%27int%C3%A9r%C3%AAt
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Programmes, formulaire AAFC/AAC5195. 2, record 6, French, - L%27initiative%20pour%20un%20investissement%20%C3%A9coAgricole%20dans%20les%20biocarburants%20%28IIEB%29%20%2D%20Lettre%20d%27int%C3%A9r%C3%AAt
Record number: 6, Textual support number: 2 OBS
Formulaire en usage à Agriculture et Agroalimentaire Canada. 3, record 6, French, - L%27initiative%20pour%20un%20investissement%20%C3%A9coAgricole%20dans%20les%20biocarburants%20%28IIEB%29%20%2D%20Lettre%20d%27int%C3%A9r%C3%AAt
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2008-12-18
Record 7, English
Record 7, Subject field(s)
- Banking
- Financial Accounting
- Finance
Record 7, Main entry term, English
- interest-bearing capital
1, record 7, English, interest%2Dbearing%20capital
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The owner of money, who desires to invest his money as interest-bearing capital, transfers it to someone else, throws it into circulation, makes a commodity of it as capital. 2, record 7, English, - interest%2Dbearing%20capital
Record 7, Key term(s)
- interest bearing capital
Record 7, French
Record 7, Domaine(s)
- Banque
- Comptabilité générale
- Finances
Record 7, Main entry term, French
- capital productif d'intérêts
1, record 7, French, capital%20productif%20d%27int%C3%A9r%C3%AAts
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- capital productif d'intérêt 2, record 7, French, capital%20productif%20d%27int%C3%A9r%C3%AAt
correct, masculine noun
- capital portant intérêt 3, record 7, French, capital%20portant%20int%C3%A9r%C3%AAt
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
À mesure que se développe le capital productif d'intérêt et le système de crédit, tout capital semble se dédoubler, et par endroit tripler même, grâce aux diverses façons dont un même capital, ou simplement une même créance, apparaît dans des mains différentes, sous des formes différentes. 2, record 7, French, - capital%20productif%20d%27int%C3%A9r%C3%AAts
Record number: 7, Textual support number: 2 CONT
La différence entre «capital de prêt» et «capital productif» n'apparaît plus maintenant comme celle existant entre un capital portant intérêt et un capital producteur de profit; ils apparaissent plutôt l'un et l'autre comme capital portant intérêt. 3, record 7, French, - capital%20productif%20d%27int%C3%A9r%C3%AAts
Record 7, Key term(s)
- capital portant intérêts
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2001-11-22
Record 8, English
Record 8, Subject field(s)
- Translation (General)
Record 8, Main entry term, English
- interest on share capital
1, record 8, English, interest%20on%20share%20capital
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Interest or dividends on share or loan capital. 1, record 8, English, - interest%20on%20share%20capital
Record 8, Key term(s)
- share capital interest
Record 8, French
Record 8, Domaine(s)
- Traduction (Généralités)
Record 8, Main entry term, French
- intérêt portant sur le capital social
1, record 8, French, int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20social
masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt. 1, record 8, French, - int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20social
Record 8, Key term(s)
- intérêt capital social
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2001-11-22
Record 9, English
Record 9, Subject field(s)
- Translation (General)
Record 9, Main entry term, English
- interest on loan capital
1, record 9, English, interest%20on%20loan%20capital
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Interest or dividends on share or loan capital. 1, record 9, English, - interest%20on%20loan%20capital
Record 9, Key term(s)
- loan capital interest
Record 9, French
Record 9, Domaine(s)
- Traduction (Généralités)
Record 9, Main entry term, French
- intérêt portant sur le capital d'emprunt
1, record 9, French, int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20d%27emprunt
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt. 1, record 9, French, - int%C3%A9r%C3%AAt%20portant%20sur%20le%20capital%20d%27emprunt
Record 9, Key term(s)
- intérêt capital d'emprunt
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2001-11-19
Record 10, English
Record 10, Subject field(s)
- Translation (General)
Record 10, Main entry term, English
- interest in the capital
1, record 10, English, interest%20in%20the%20capital
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
interest or right in the capital or income. 1, record 10, English, - interest%20in%20the%20capital
Record 10, French
Record 10, Domaine(s)
- Traduction (Généralités)
Record 10, Main entry term, French
- participation dans le capital
1, record 10, French, participation%20dans%20le%20capital
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
participation ou droit dans le capital ou dans le revenu du capital. 1, record 10, French, - participation%20dans%20le%20capital
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1997-01-01
Record 11, English
Record 11, Subject field(s)
- Loans
Record 11, Main entry term, English
- paid-in capital and interest thereon 1, record 11, English, paid%2Din%20capital%20and%20interest%20thereon
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Key term(s)
- paid in capital and interest thereon
Record 11, French
Record 11, Domaine(s)
- Prêts et emprunts
Record 11, Main entry term, French
- capital versé et les intérêts y afférents
1, record 11, French, capital%20vers%C3%A9%20et%20les%20int%C3%A9r%C3%AAts%20y%20aff%C3%A9rents
masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1993-02-04
Record 12, English
Record 12, Subject field(s)
- Investment
Record 12, Main entry term, English
- payment of interest out of capital 1, record 12, English, payment%20of%20interest%20out%20of%20capital
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, French
Record 12, Domaine(s)
- Investissements et placements
Record 12, Main entry term, French
- prélèvement d'intérêts sur le capital
1, record 12, French, pr%C3%A9l%C3%A8vement%20d%27int%C3%A9r%C3%AAts%20sur%20le%20capital
masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1986-01-16
Record 13, English
Record 13, Subject field(s)
- Finance
Record 13, Main entry term, English
- interest(on capital) 1, record 13, English, interest%28on%20capital%29
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
interest 1, record 13, English, - interest%28on%20capital%29
Record 13, French
Record 13, Domaine(s)
- Finances
Record 13, Main entry term, French
- loyer (des capitaux) 1, record 13, French, loyer%20%28des%20capitaux%29
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1985-09-10
Record 14, English
Record 14, Subject field(s)
- Investment
Record 14, Main entry term, English
- interest on capital 1, record 14, English, interest%20on%20capital
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record 14, French
Record 14, Domaine(s)
- Investissements et placements
Record 14, Main entry term, French
- intérêt de capital
1, record 14, French, int%C3%A9r%C3%AAt%20de%20capital
masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- intérêt des capitaux 1, record 14, French, int%C3%A9r%C3%AAt%20des%20capitaux
masculine noun
- intérêt de la mise de fonds totale 2, record 14, French, int%C3%A9r%C3%AAt%20de%20la%20mise%20de%20fonds%20totale
masculine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
intérêt de la mise de fonds totale du capital engagé. 2, record 14, French, - int%C3%A9r%C3%AAt%20de%20capital
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1976-06-19
Record 15, English
Record 15, Subject field(s)
- Investment
Record 15, Main entry term, English
- capital interest of the taxpayer in a trust 1, record 15, English, capital%20interest%20of%20the%20taxpayer%20in%20a%20trust
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record 15, French
Record 15, Domaine(s)
- Investissements et placements
Record 15, Main entry term, French
- participation du contribuable au capital d'une fiducie
1, record 15, French, participation%20du%20contribuable%20au%20capital%20d%27une%20fiducie
feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
Bill C-49, 1975 Art. 53(1) 1, record 15, French, - participation%20du%20contribuable%20au%20capital%20d%27une%20fiducie
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1976-06-19
Record 16, English
Record 16, Subject field(s)
- Banking
Record 16, Main entry term, English
- evidence of interest in the capital 1, record 16, English, evidence%20of%20interest%20in%20the%20capital
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, French
Record 16, Domaine(s)
- Banque
Record 16, Main entry term, French
- preuve d'intérêt dans le capital
1, record 16, French, preuve%20d%27int%C3%A9r%C3%AAt%20dans%20le%20capital
feminine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1976-06-19
Record 17, English
Record 17, Subject field(s)
- Investment
Record 17, Main entry term, English
- interest on capital investment 1, record 17, English, interest%20on%20capital%20investment
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, French
Record 17, Domaine(s)
- Investissements et placements
Record 17, Main entry term, French
- intérêt sur les mises de fonds 1, record 17, French, int%C3%A9r%C3%AAt%20sur%20les%20mises%20de%20fonds
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record 17, Spanish
Record 17, Textual support, Spanish
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