TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BASE INFERIEURE REVENU [2 records]
Record 1 - internal organization data 1992-06-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- lower income base 1, record 1, English, lower%20income%20base
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- base inférieure du revenu
1, record 1, French, base%20inf%C3%A9rieure%20du%20revenu
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression utilisée à Revenu Canada, Impôt 1, record 1, French, - base%20inf%C3%A9rieure%20du%20revenu
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1986-02-14
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- wingless butterfly
1, record 2, English, wingless%20butterfly
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- wingless butterfly operation 2, record 2, English, wingless%20butterfly%20operation
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- papillon sans ailes
1, record 2, French, papillon%20sans%20ailes
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- opération papillon sans ailes 2, record 2, French, op%C3%A9ration%20papillon%20sans%20ailes
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Opération qui consiste à transférer un bien à une société liée autre qu'une filiale pour une contrepartie inférieure à la juste valeur marchande du bien cédé, sur la base du report d’impôt, en vertu de l'article 85 de la Loi de l'impôt sur le revenu. Par le biais de ce transfert, on fait passer tout gain non matérialisé sur le bien en cause à la société cessionnaire. 1, record 2, French, - papillon%20sans%20ailes
Record number: 2, Textual support number: 1 OBS
Ce terme un peu cocasse serait né de l’expression «butterfly transaction», rendue fidèlement par «transaction papillon» et qui aurait donné par la suite d’autres expressions : single «transaction butterfly», complex «transaction butterfly» et one «wing butterfly» transaction. Ces termes seraient très utilisés par les fiscalistes. 2, record 2, French, - papillon%20sans%20ailes
Record 2, Spanish
Record 2, Textual support, Spanish
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