TERMIUM Plus®

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ABANDON DETTE [1 record]

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Alphabetical list of terms

Record 1 2008-06-03

English

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

What debt dumping means is [when] a foreign subsidiary comes into Canada, borrows huge amounts of money, reduces or eliminates its Canadian tax liability by deducting the interest on that debt and then invests that money in a third country.

French

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

Il y a abandon de la dette quand une filiale étrangère vient au Canada, emprunte d'énormes sommes d'argent, déduit les intérêts de la dette de façon à réduire ou éliminer les impôts à verser au Canada, puis investit cet argent dans un troisième pays.

Spanish

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