TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SOCIETE ETRANGERE AFFILIEE [2 records]
Record 1 - internal organization data 2022-04-20
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- foreign affiliate
1, record 1, English, foreign%20affiliate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... a non-resident corporation where a Canadian corporation owns at least 10% of the non-resident corporation's shares, whether directly or indirectly. 2, record 1, English, - foreign%20affiliate
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- société étrangère affiliée
1, record 1, French, soci%C3%A9t%C3%A9%20%C3%A9trang%C3%A8re%20affili%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Une société étrangère affiliée est une société dans laquelle un contribuable résidant au Canada détient une importante participation (au moins 10 % du capital). 2, record 1, French, - soci%C3%A9t%C3%A9%20%C3%A9trang%C3%A8re%20affili%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-10-05
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- foreign affiliate
1, record 2, English, foreign%20affiliate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 95(1). 2, record 2, English, - foreign%20affiliate
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- société étrangère affiliée
1, record 2, French, soci%C3%A9t%C3%A9%20%C3%A9trang%C3%A8re%20affili%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 95(1). 1, record 2, French, - soci%C3%A9t%C3%A9%20%C3%A9trang%C3%A8re%20affili%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: