TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TERM PREFERRED SHARE [2 records]
Record 1 - internal organization data 2015-04-21
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
- Stock Exchange
Record 1, Main entry term, English
- term preferred share
1, record 1, English, term%20preferred%20share
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A preferred share that has the legal form of an equity security but some attributes of a debt security, e.g., a stipulated maturity or conditions for redemption that are not solely within the control of the issuer. 2, record 1, English, - term%20preferred%20share
Record number: 1, Textual support number: 1 CONT
... it is essential to amend the Income Tax Act to change the treatment of income debentures and term preferred shares. These securities are currently treated as equities for tax purposes. 3, record 1, English, - term%20preferred%20share
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
- Bourse
Record 1, Main entry term, French
- action privilégiée à terme
1, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- action privilégiée à échéance déterminée 2, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20%C3%A9ch%C3%A9ance%20d%C3%A9termin%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action privilégiée qui, juridiquement, confère à son porteur un titre de participation, mais qui, pour la société émettrice, possède certaines caractéristiques propres à un titre d'emprunt (échéance précise et taux de rendement fixe) ou dont les conditions de remboursement ou de rachat ne sont pas uniquement du ressort de la société émettrice. 2, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1986-09-15
Record 2, English
Record 2, Subject field(s)
- Banking
- Stock Exchange
Record 2, Main entry term, English
- non-performing term preferred share
1, record 2, English, non%2Dperforming%20term%20preferred%20share
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
See the section "Guidelines" in CMFCB. 2, record 2, English, - non%2Dperforming%20term%20preferred%20share
Record 2, French
Record 2, Domaine(s)
- Banque
- Bourse
Record 2, Main entry term, French
- action privilégiée à terme non productive
1, record 2, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme%20non%20productive
proposal, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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