TERMIUM Plus®

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ARRANGEMENT CAPITAUX PROPRES SYNTHETIQUES DETERMINE [1 record]

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Record 1 2015-10-29

English

Subject field(s)
  • Investment
  • Taxation
CONT

"specified synthetic equity arrangement", in respect of a share owned by a person or partnership, means one or more agreements or other arrangements that (a) have the effect of providing to a person or partnership all or any portion of the risk of loss or opportunity for gain or profit in respect of the share, and (b) can reasonably be considered to have been entered into in connection with a synthetic equity arrangement, in respect of the share, or in connection with another specified synthetic equity arrangement, in respect of the share; ...

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
CONT

[…] «arrangement de capitaux propres synthétiques déterminé» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un ou plusieurs accords ou autres arrangements qui, à la fois : a) accordent à la personne ou société de personnes, en totalité ou en presque totalité, les possibilités de subir des pertes ou de réaliser des gains ou des bénéfices relativement à l’action; b) peuvent raisonnablement être considérés comme étant conclus en rapport avec un arrangement relatif à l’action qui est un arrangement de capitaux propres synthétiques ou un autre arrangement de capitaux propres synthétiques déterminé.

Spanish

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