TERMIUM Plus®
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MAJORATION COUT [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- step-up rule
1, record 1, English, step%2Dup%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- partnership step-up rule 2, record 1, English, partnership%20step%2Dup%20rule
correct
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règle de majoration du coût des biens d’une société
1, record 1, French, r%C3%A8gle%20de%20majoration%20du%20co%C3%BBt%20des%20biens%20d%26rsquo%3Bune%20soci%C3%A9t%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-01-30
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- bump-up
1, record 2, English, bump%2Dup
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- bump 1, record 2, English, bump
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- majoration du coût
1, record 2, French, majoration%20du%20co%C3%BBt
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- majoration 1, record 2, French, majoration
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Augmentation du coût d'un bien, permise par les lois fiscales, à une société mère qui reçoit d'une filiale, le plus souvent dans le cadre d'une réorganisation ou par suite de la liquidation de la filiale, des biens immobilisés non amortissables que la filiale détenait depuis sa prise de contrôle par la société mère. 1, record 2, French, - majoration%20du%20co%C3%BBt
Record number: 2, Textual support number: 1 OBS
La majoration peut également s'appliquer dans le cas de la liquidation d'une société de personnes dont les biens sont transférés à une société par actions. 1, record 2, French, - majoration%20du%20co%C3%BBt
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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