TERMIUM Plus®

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

BENEFICIAIRE ECONOMIQUE [1 record]

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Record 1 2020-12-09

English

Subject field(s)
  • Finance
  • Corporate Economics
  • Law of Trusts (common law)
  • Taxation Law
CONT

In business, the object is economic, and therefore, the goal of the corporation must be to serve the economic beneficiaries, that is, the shareholders.

French

Domaine(s)
  • Finances
  • Économie de l'entreprise
  • Droit des fiducies (common law)
  • Droit fiscal
CONT

Le bénéficiaire économique est le véritable propriétaire d'une société […] qui perçoit les fruits ou bénéfices du montage. Il est l'ayant droit économique pour le compte de qui les opérations sont exécutées. Les bénéficiaires économiques sont en général apparents, ils sont les porteurs de parts d'une SARL [société à responsabilité limitée] ou les actionnaires d'une société anonyme donnée […]

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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