TERMIUM Plus®
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PASSIF RESERVE CANADIENNE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Insurance
- Taxation
Record 1, Main entry term, English
- mean Canadian reserve liabilities
1, record 1, English, mean%20Canadian%20reserve%20liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(of an insurer) 1, record 1, English, - mean%20Canadian%20reserve%20liabilities
Record 1, French
Record 1, Domaine(s)
- Assurances
- Fiscalité
Record 1, Main entry term, French
- moyenne du passif de réserve canadienne
1, record 1, French, moyenne%20du%20passif%20de%20r%C3%A9serve%20canadienne
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-08-24
Record 2, English
Record 2, Subject field(s)
- Finance
- Taxation
Record 2, Main entry term, English
- Canadian reserve liabilities
1, record 2, English, Canadian%20reserve%20liabilities
correct
Record 2, Abbreviations, English
- CRL 2, record 2, English, CRL
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Regulations, S. 2405(3). 3, record 2, English, - Canadian%20reserve%20liabilities
Record 2, French
Record 2, Domaine(s)
- Finances
- Fiscalité
Record 2, Main entry term, French
- passif de réserve canadienne
1, record 2, French, passif%20de%20r%C3%A9serve%20canadienne
correct, masculine noun
Record 2, Abbreviations, French
- PRC 2, record 2, French, PRC
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Dans le cas des assureurs. 1, record 2, French, - passif%20de%20r%C3%A9serve%20canadienne
Record number: 2, Textual support number: 2 OBS
Source : Règlements de l’impôt sur le revenu, article 2405(3). 3, record 2, French, - passif%20de%20r%C3%A9serve%20canadienne
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-04-23
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- Canadian reserve liability "floor" 1, record 3, English, Canadian%20reserve%20liability%20%5C%22floor%5C%22
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- plancher(des biens de placement qui doivent être désignés) pour couvrir le passif de réserve canadienne
1, record 3, French, plancher%28des%20biens%20de%20placement%20qui%20doivent%20%C3%AAtre%20d%C3%A9sign%C3%A9s%29%20pour%20couvrir%20le%20passif%20de%20r%C3%A9serve%20canadienne
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Minimum décrit par l’alinéa 2400(1)b) du RIR, mais non nommé ainsi dans le RIR. 1, record 3, French, - plancher%28des%20biens%20de%20placement%20qui%20doivent%20%C3%AAtre%20d%C3%A9sign%C3%A9s%29%20pour%20couvrir%20le%20passif%20de%20r%C3%A9serve%20canadienne
Record number: 3, Textual support number: 2 OBS
Source : formule T2S(1)(L.7). 1, record 3, French, - plancher%28des%20biens%20de%20placement%20qui%20doivent%20%C3%AAtre%20d%C3%A9sign%C3%A9s%29%20pour%20couvrir%20le%20passif%20de%20r%C3%A9serve%20canadienne
Record 3, Spanish
Record 3, Textual support, Spanish
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