TERMIUM Plus®

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-11-24

English

Subject field(s)
  • Investment
  • Financial and Budgetary Management
  • Taxation
CONT

Fixed rate distribution exempt from tax through Conduit tax relief or sheltered by foreign tax credits.

OBS

The distribution rate is the variable which splits the benefit using a "tax multiplier".

French

Domaine(s)
  • Investissements et placements
  • Gestion budgétaire et financière
  • Fiscalité
CONT

L'un des objectifs [...] est de fournir aux investisseurs des distributions à taux fixe de 8, 25 % par année jusqu'en mars 2010 et, par la suite, des distributions à taux fixe révisé tous les cinq ans visant à égaler le taux des obligations du gouvernement du Canada à cinq ans majoré de 4, 00 % à 4, 50 %.

OBS

Dans le cas d’un investissement ou de revenus.

Spanish

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