TERMIUM Plus®

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GENERATEUR CREDIT IMPOT ETRANGER [1 record]

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Record 1 2015-06-29

English

Subject field(s)
  • Taxation
CONT

Some Canadian corporations have recently been engaging in schemes, often referred to as foreign tax credit generators, that are designed to shelter tax otherwise payable in respect of interest income on loans made, indirectly, to foreign corporations.

French

Domaine(s)
  • Fiscalité
CONT

Certaines sociétés canadiennes recourent depuis peu à des stratagèmes (souvent appelés générateurs de crédit pour impôt étranger) conçus pour mettre à l'abri l'impôt payable par ailleurs relativement au revenu d'intérêt tiré de prêts consentis, indirectement, à des sociétés étrangères.

Spanish

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