TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

APPROCHE CONDUIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-09

English

Subject field(s)
  • Taxation
Key term(s)
  • look through approach

French

Domaine(s)
  • Fiscalité
DEF

Méthode utilisée par l'Administration fiscale dans l'évaluation d'une opération, qui consiste à faire fi des participations intermédiaires pour voir qui sont les détenteurs réels des intérêts.

OBS

Au Canada, dans le cas particulier d'une réorganisation papillon, l'Administration regarde derrière les titres que possède la société actionnaire pour voir en quoi consistent réellement les actifs de la filiale ou de la société satellite faisant l'objet de la réorganisation.

Spanish

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