TERMIUM Plus®

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Record 1 1999-10-19

English

Subject field(s)
  • Taxation
CONT

This provision was intended to preclude certain transactions that would have the effect of allowing non-resident persons to receive Canadian corporate surplus distributions on a tax-free basis.

OBS

Terminology found in the 1999 Budget.

Key term(s)
  • free of tax

French

Domaine(s)
  • Fiscalité
CONT

Cette disposition visait à empêcher certaines opérations ayant pour effet de permettre à des non-résidents de participer à la distribution des surplus des sociétés canadiennes en franchise d'impôt.

OBS

Terminologie extraite du Budget 1999.

Spanish

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