TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-06-09

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Taxation

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Fiscalité
DEF

[Au Canada,] entreprise qui exerce principalement des activités de caractère commercial, y compris dans certaines circonstances la location de biens immeubles, plutôt que des activités de placement.

OBS

Les lois fiscales canadiennes excluent notamment de cette définition l'entreprise de prestation de services personnels et l'entreprise de placement désignée.

Spanish

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