TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A preferred share that has the legal form of an equity security but some attributes of a debt security, e.g., a stipulated maturity or conditions for redemption that are not solely within the control of the issuer.  2, record 1, English, - term%20preferred%20share

Record number: 1, Textual support number: 1 CONT

... it is essential to amend the Income Tax Act to change the treatment of income debentures and term preferred shares. These securities are currently treated as equities for tax purposes.  3, record 1, English, - term%20preferred%20share

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Action privilégiée qui, juridiquement, confère à son porteur un titre de participation, mais qui, pour la société émettrice, possède certaines caractéristiques propres à un titre d'emprunt (échéance précise et taux de rendement fixe) ou dont les conditions de remboursement ou de rachat ne sont pas uniquement du ressort de la société émettrice.  2, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20terme

Record 1,  Textual support,  Spanish