TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERSONNE MORALE FILIALE ENTIEREMENT DETENUE [1 record]
Record 1 - internal organization data 2016-03-08
Record 1, English
Record 1, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation
Record 1, Main entry term, English
- wholly-owned subsidiary
1, record 1, English, wholly%2Downed%20subsidiary
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- wholly-owned subsidiary corporation 2, record 1, English, wholly%2Downed%20subsidiary%20corporation
correct, see observation
- subsidiary wholly-owned corporation 3, record 1, English, subsidiary%20wholly%2Downed%20corporation
correct, see observation
- wholly owned subsidiary 4, record 1, English, wholly%20owned%20subsidiary
correct
- fully-owned subsidiary 5, record 1, English, fully%2Downed%20subsidiary
- owner enterprise 6, record 1, English, owner%20enterprise
avoid
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A subsidiary which is owned entirely by its holding company. 7, record 1, English, - wholly%2Downed%20subsidiary
Record number: 1, Textual support number: 1 OBS
Source for "subsidiary wholly-owned corporation": Income Tax Act, S. 248(1); source for "wholly-owned subsidiary corporation": Income Tax Act, s. 149(1)(d). 8, record 1, English, - wholly%2Downed%20subsidiary
Record 1, French
Record 1, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Fiscalité
Record 1, Main entry term, French
- filiale à cent pour cent
1, record 1, French, filiale%20%C3%A0%20cent%20pour%20cent
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- filiale à 100 % 2, record 1, French, filiale%20%C3%A0%20100%20%25
correct, feminine noun
- filiale en propriété exclusive 3, record 1, French, filiale%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- filiale en toute propriété 4, record 1, French, filiale%20en%20toute%20propri%C3%A9t%C3%A9
correct, feminine noun
- filiale en pleine propriété 4, record 1, French, filiale%20en%20pleine%20propri%C3%A9t%C3%A9
correct, feminine noun
- filiale possédée en propriété exclusive 5, record 1, French, filiale%20poss%C3%A9d%C3%A9e%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- filiale appartenant en propriété exclusive 4, record 1, French, filiale%20appartenant%20en%20propri%C3%A9t%C3%A9%20exclusive
correct, feminine noun
- personne morale filiale entièrement détenue 4, record 1, French, personne%20morale%20filiale%20enti%C3%A8rement%20d%C3%A9tenue
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Filiale dont la totalité des actions appartient à la société mère. 3, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record number: 1, Textual support number: 1 OBS
«Filiale à cent pour cent» est le terme employé dans la Loi de l'impôt sur le revenu, article 248(1). 6, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record number: 1, Textual support number: 2 OBS
Le législateur au fédéral et en Ontario rend «corporation» par «personne morale» mais celui du Nouveau-Brunswick et du Manitoba privilégie l'homographe français «corporation». 7, record 1, French, - filiale%20%C3%A0%20cent%20pour%20cent
Record 1, Key term(s)
- filiale à 100 pour cent
- filiale en propriété entière
- filiale à part entière
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Organismos comerciales y otros (Derecho)
- Sistema tributario
Record 1, Main entry term, Spanish
- subsidiaria en propiedad absoluta
1, record 1, Spanish, subsidiaria%20en%20propiedad%20absoluta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- filial de propiedad total 2, record 1, Spanish, filial%20de%20propiedad%20total
correct, feminine noun
Record 1, Textual support, Spanish
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