TERMIUM Plus®

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

BIEN ADMISSIBLE [2 records]

Record 1 1994-12-31

English

Subject field(s)
  • Taxation
CONT

For the purpose of subsection (3), "eligible property" of a corporation means property of a corporation that is owned by it at the time an election under subsection 150(1) becomes effective.

French

Domaine(s)
  • Fiscalité
CONT

Pour l'application du paragraphe (3), le bien dont une personne morale est propriétaire à l'entrée en vigueur du choix prévu au paragraphe 150(1) est un bien admissible.

Spanish

Save record 1

Record 2 1988-02-25

English

Subject field(s)
  • Taxation
OBS

Source: Income Tax Act, S. 127(9).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 127(9).

Spanish

Save record 2

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