TERMIUM Plus®
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FRACTION RISQUES [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- at risk amount
1, record 1, English, at%20risk%20amount
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- at-risk amount 2, record 1, English, at%2Drisk%20amount
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- fraction à risques
1, record 1, French, fraction%20%C3%A0%20risques
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[Au Canada et aux États-Unis,] montant auquel les lois fiscales limitent la déduction, par un commanditaire ou assimilé, des crédits d’impôt acquis et des pertes d’entreprise ou de biens subies par une société en commandite, et qui correspond essentiellement au montant que l’associé commanditaire ou assimilé met en jeu dans le cadre de sa participation. 2, record 1, French, - fraction%20%C3%A0%20risques
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1995-11-20
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- at-risk rules
1, record 2, English, at%2Drisk%20rules
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
At-Risk Rules (12) That the exemption from the limited partnership at-risk rules for revenue guarantees prescribed in respect of prescribed film productions for the purposes of subparagraph 96(2,,2)(d)(ii) of the Act be eliminated for such guarantees granted after 1995. 2, record 2, English, - at%2Drisk%20rules
Record number: 2, Textual support number: 1 OBS
Income Tax Act, S. 96(2-1). 3, record 2, English, - at%2Drisk%20rules
Record 2, Key term(s)
- at risk rule
- at-risk rule
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- dispositions concernant la fraction à risques
1, record 2, French, dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- règles sur la fraction à risques 2, record 2, French, r%C3%A8gles%20sur%20la%20fraction%20%C3%A0%20risques
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Règles sur la fraction à risques(12) Les garanties de recettes visées par règlement relatives à des productions cinématographiques visées par règlement pour l'application du sous-alinéa 96(2,, 2) d)(ii) de la Loi qui sont consenties après 1995 ne seront pas exclues de l'application des règles sur la fraction à risques d’un intérêt dans une société de personnes en commandite. 2, record 2, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record number: 2, Textual support number: 1 OBS
dispositions concernant la fraction à risques de l'intérêt d’un commanditaire. 1, record 2, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record number: 2, Textual support number: 2 OBS
Loi de l’impôt sur le revenu, art. 96(2.1). 3, record 2, French, - dispositions%20concernant%20la%20fraction%20%C3%A0%20risques
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1995-01-01
Record 3, English
Record 3, Subject field(s)
- Taxation Law
- Taxation
- Commercial and Other Bodies (Law)
Record 3, Main entry term, English
- taxpayer's at-risk amount in respect of the partnership 1, record 3, English, taxpayer%27s%20at%2Drisk%20amount%20in%20respect%20of%20the%20partnership
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Droit fiscal
- Fiscalité
- Organismes commerciaux ou non (Droit)
Record 3, Main entry term, French
- fraction à risques de l'intérêt du contribuable dans la société
1, record 3, French, fraction%20%C3%A0%20risques%20de%20l%27int%C3%A9r%C3%AAt%20du%20contribuable%20dans%20la%20soci%C3%A9t%C3%A9
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source(s) : 96(2.1); Lexique de la Cour canadienne de l’impôt; janvier 1994. 1, record 3, French, - fraction%20%C3%A0%20risques%20de%20l%27int%C3%A9r%C3%AAt%20du%20contribuable%20dans%20la%20soci%C3%A9t%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1987-01-12
Record 4, English
Record 4, Subject field(s)
- Taxation
- Investment
Record 4, Main entry term, English
- at-risk rule for limited partnerships
1, record 4, English, at%2Drisk%20rule%20for%20limited%20partnerships
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
- Investissements et placements
Record 4, Main entry term, French
- règle sur la fraction à risques des investissements dans les sociétés en commandite
1, record 4, French, r%C3%A8gle%20sur%20la%20fraction%20%C3%A0%20risques%20des%20investissements%20dans%20les%20soci%C3%A9t%C3%A9s%20en%20commandite
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Discours du Budget, 26.02.86, p. 14. 1, record 4, French, - r%C3%A8gle%20sur%20la%20fraction%20%C3%A0%20risques%20des%20investissements%20dans%20les%20soci%C3%A9t%C3%A9s%20en%20commandite
Record 4, Spanish
Record 4, Textual support, Spanish
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