TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CORPORATION EXPLOITANT ENTREPRISE [5 records]
Record 1 - internal organization data 2009-02-06
Record 1, English
Record 1, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation Law
Record 1, Main entry term, English
- small business corporation
1, record 1, English, small%20business%20corporation
correct, federal act
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A Canadian-controlled private corporation in which all or most (90% or more) of the fair market value of its assets: are used mainly in an active business carried on primarily in Canada by the corporation or by a related corporation; are shares or debts of connected corporations that were small business corporations; or are a combination of these two types of assets. 2, record 1, English, - small%20business%20corporation
Record number: 1, Textual support number: 1 CONT
In general, a small business corporation is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which is attributable to assets used principally in an active business carried on primarily in Canada or shares or debts of connected small business corporations or a combination of the two. 2, record 1, English, - small%20business%20corporation
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, s. 70 (11) (c)_; 248(1), now S.C., 2000, c. 15, s. 448.1(c). 3, record 1, English, - small%20business%20corporation
Record 1, French
Record 1, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Droit fiscal
Record 1, Main entry term, French
- société exploitant une petite entreprise
1, record 1, French, soci%C3%A9t%C3%A9%20exploitant%20une%20petite%20entreprise
correct, federal act, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- corporation exploitant une petite entreprise 2, record 1, French, corporation%20exploitant%20une%20petite%20entreprise
feminine noun, obsolete
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Société privée sous contrôle canadien dont la totalité ou presque (90 % ou plus) de la juste valeur marchande des éléments d'actif est : utilisée principalement dans le cadre d'une entreprise exploitée activement, principalement au Canada, par la société ou par une société liée; constituée d'actions ou de titres de créance de sociétés rattachées qui étaient des sociétés exploitant une petite entreprise; une combinaison des deux. 3, record 1, French, - soci%C3%A9t%C3%A9%20exploitant%20une%20petite%20entreprise
Record number: 1, Textual support number: 1 CONT
De façon générale, une société exploitant une petite entreprise est une société privée sous contrôle canadien dont la totalité, ou presque, de la juste valeur marchande des éléments d'actif est attribuable à des éléments d'actif utilisés principalement dans une entreprise exploitée activement principalement au Canada, à des actions ou dettes de plusieurs sociétés exploitant une petite entreprise rattachées à la société, ou à une combinaison des deux. 4, record 1, French, - soci%C3%A9t%C3%A9%20exploitant%20une%20petite%20entreprise
Record number: 1, Textual support number: 1 OBS
Source de corporation exploitant une petite entreprise : Loi de l'impôt sur le revenu, articles 70(11)(c); 248(1) maintenant modifiés. 5, record 1, French, - soci%C3%A9t%C3%A9%20exploitant%20une%20petite%20entreprise
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-08-03
Record 2, English
Record 2, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation Law
Record 2, Main entry term, English
- principal-business corporation
1, record 2, English, principal%2Dbusiness%20corporation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Droit fiscal
Record 2, Main entry term, French
- société exploitant une entreprise principale
1, record 2, French, soci%C3%A9t%C3%A9%20exploitant%20une%20entreprise%20principale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- corporation exploitant une entreprise principale 2, record 2, French, corporation%20exploitant%20une%20entreprise%20%20principale
avoid, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1988-05-25
Record 3, English
Record 3, Subject field(s)
- Commercial and Other Bodies (Law)
Record 3, Main entry term, English
- operating corporation 1, record 3, English, operating%20corporation
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Organismes commerciaux ou non (Droit)
Record 3, Main entry term, French
- corporation exploitant une entreprise
1, record 3, French, corporation%20exploitant%20une%20entreprise
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1988-02-22
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- qualifying small business corporation
1, record 4, English, qualifying%20small%20business%20corporation
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 4, English, - qualifying%20small%20business%20corporation
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- corporation exploitant une petite entreprise admissible
1, record 4, French, corporation%20exploitant%20une%20petite%20entreprise%20admissible
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 4, French, - corporation%20exploitant%20une%20petite%20entreprise%20admissible
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1987-11-03
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- foreign business corporation
1, record 5, English, foreign%20business%20corporation
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Source: Income Tax Act, S. 213(3). 2, record 5, English, - foreign%20business%20corporation
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- corporation exploitant une entreprise à l'étranger
1, record 5, French, corporation%20exploitant%20une%20entreprise%20%C3%A0%20l%27%C3%A9tranger
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 213(3). 2, record 5, French, - corporation%20exploitant%20une%20entreprise%20%C3%A0%20l%27%C3%A9tranger
Record 5, Spanish
Record 5, Textual support, Spanish
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