TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ARRANGEMENT CAPITAUX PROPRES SYNTHETIQUES [2 records]
Record 1 - internal organization data 2015-10-29
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
Record 1, Main entry term, English
- specified synthetic equity arrangement
1, record 1, English, specified%20synthetic%20equity%20arrangement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"specified synthetic equity arrangement", in respect of a share owned by a person or partnership, means one or more agreements or other arrangements that (a) have the effect of providing to a person or partnership all or any portion of the risk of loss or opportunity for gain or profit in respect of the share, and (b) can reasonably be considered to have been entered into in connection with a synthetic equity arrangement, in respect of the share, or in connection with another specified synthetic equity arrangement, in respect of the share; ... 1, record 1, English, - specified%20synthetic%20equity%20arrangement
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- arrangement de capitaux propres synthétiques déterminé
1, record 1, French, arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques%20d%C3%A9termin%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[…] «arrangement de capitaux propres synthétiques déterminé» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un ou plusieurs accords ou autres arrangements qui, à la fois : a) accordent à la personne ou société de personnes, en totalité ou en presque totalité, les possibilités de subir des pertes ou de réaliser des gains ou des bénéfices relativement à l’action; b) peuvent raisonnablement être considérés comme étant conclus en rapport avec un arrangement relatif à l’action qui est un arrangement de capitaux propres synthétiques ou un autre arrangement de capitaux propres synthétiques déterminé. 1, record 1, French, - arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques%20d%C3%A9termin%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-10-29
Record 2, English
Record 2, Subject field(s)
- Taxation
- Investment
Record 2, Main entry term, English
- synthetic equity arrangement
1, record 2, English, synthetic%20equity%20arrangement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Investissements et placements
Record 2, Main entry term, French
- arrangement de capitaux propres synthétiques
1, record 2, French, arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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