TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FOR-PROFIT CORPORATION [1 record]

Record 1 2016-05-30

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Organizations and Associations (Admin.)
DEF

Corporation expressly developed for the purpose of earning a profit.

CONT

A for-profit corporation is a corporation that is intended to operate a business which will return a profit to the owners. A for-profit corporation, depending on the jurisdiction to which it is incorporated, may be operated either as a stock corporation or as a non-stock corporation.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Organismes et associations (Admin.)
CONT

Si la societé sans but lucratif n'est pas un organisme de bienfaisance, le revenu qu'elle tire sur les biens de la société à but lucratif (dividendes et intérêts, le cas échéant) est imposable, de même que les gains en capital à la vente des actions de la société à but lucratif.

OBS

Le législateur au fédéral et en Ontario rend «corporation» par «personne morale» mais au Nouveau-Brunswick et au Manitoba, il privilégie l'homographe français «corporation».

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
  • Organismos y asociaciones (Admón.)
CONT

Cuando el beneficio lo obtiene el accionista, la organización se denomina "sociedad con ánimo de lucro".

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