TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
FRANCHISE IMPOT [2 records]
Record 1 - internal organization data 2001-01-10
Record 1, English
Record 1, Subject field(s)
- Taxation
- Investment
Record 1, Main entry term, English
- tax free
1, record 1, English, tax%20free
correct, adjective
Record 1, Abbreviations, English
Record 1, Synonyms, English
- free of tax 2, record 1, English, free%20of%20tax
correct, adjective
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Investissements et placements
Record 1, Main entry term, French
- libre d'impôt
1, record 1, French, libre%20d%27imp%C3%B4t
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- en franchise d'impôt 2, record 1, French, en%20franchise%20d%27imp%C3%B4t
correct
- en franchise fiscale 3, record 1, French, en%20franchise%20fiscale
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Se dit d'une opération, d'une entreprise, d'une activité, d'un placement ou de bénéfices qui échappent ou sont à l'abri de l'impôt [...] 4, record 1, French, - libre%20d%27imp%C3%B4t
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-10-19
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- on a tax-free basis
1, record 2, English, on%20a%20tax%2Dfree%20basis
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
This provision was intended to preclude certain transactions that would have the effect of allowing non-resident persons to receive Canadian corporate surplus distributions on a tax-free basis. 1, record 2, English, - on%20a%20tax%2Dfree%20basis
Record number: 2, Textual support number: 1 OBS
Terminology found in the 1999 Budget. 2, record 2, English, - on%20a%20tax%2Dfree%20basis
Record 2, Key term(s)
- free of tax
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- en franchise d'impôt
1, record 2, French, en%20franchise%20d%27imp%C3%B4t
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Cette disposition visait à empêcher certaines opérations ayant pour effet de permettre à des non-résidents de participer à la distribution des surplus des sociétés canadiennes en franchise d'impôt. 1, record 2, French, - en%20franchise%20d%27imp%C3%B4t
Record number: 2, Textual support number: 1 OBS
Terminologie extraite du Budget 1999. 2, record 2, French, - en%20franchise%20d%27imp%C3%B4t
Record 2, Spanish
Record 2, 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: