TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
ARRANGEMENT DETACHEMENT COUPON INTERET [1 record]
Record 1 - internal organization data 2022-04-14
Record 1, English
Record 1, Subject field(s)
- Taxation
- Government Accounting
Record 1, Main entry term, English
- interest coupon stripping arrangement
1, record 1, English, interest%20coupon%20stripping%20arrangement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Interest coupon stripping arrangements involve a non-resident lender selling its right to receive future interest payments (interest coupons) from a non-arm's length Canadian-resident borrower to a party that is not subject to withholding tax (e.g., a person resident in Canada) or a person resident of a country with a lower treaty reduced withholding tax rate. 2, record 1, English, - interest%20coupon%20stripping%20arrangement
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité publique
Record 1, Main entry term, French
- mécanisme de coupons d'intérêts détachés
1, record 1, French, m%C3%A9canisme%20de%20coupons%20d%27int%C3%A9r%C3%AAts%20d%C3%A9tach%C3%A9s
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- arrangement de détachement du coupon d'intérêt 2, record 1, French, arrangement%20de%20d%C3%A9tachement%20du%20coupon%20d%27int%C3%A9r%C3%AAt
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les mécanismes de coupons d'intérêts détachés impliquent généralement un prêteur non résident qui vend son droit de recevoir des paiements d'intérêt futurs (coupons d'intérêts) relativement à un prêt versé à un emprunteur résidant au Canada ayant un lien de dépendance avec une partie qui n'est pas assujettie à la retenue d'impôt ou qui est assujetti à un taux de retenue d'impôt inférieur au taux qui s'applique au prêteur non résident. 3, record 1, French, - m%C3%A9canisme%20de%20coupons%20d%27int%C3%A9r%C3%AAts%20d%C3%A9tach%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: