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DISPOSITION ADMISSIBLE [1 record]

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Record 1 2017-09-11

English

Subject field(s)
  • Taxation
CONT

The permitted deferral of an individual in respect of a "qualifying disposition" of shares issued by a corporation ... is deemed to be nil [under the circumstances set out in subsection 44.1(12) of the "Income Tax Act".]

French

Domaine(s)
  • Fiscalité
CONT

Le montant de report autorisé d'un particulier relativement à une «disposition admissible» d'actions émises par une société [...] est réputé nul si les conditions [énoncées au paragraphe 44.1(12) de la «Loi de l'impôt sur le revenu»] sont réunies[.]

OBS

disposition admissible : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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