TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CUMUL UTILISATIONS [1 record]
Record 1 - internal organization data 2011-08-18
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial and Budgetary Management
Record 1, Main entry term, English
- double dip
1, record 1, English, double%20dip
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- double-dip 2, record 1, English, double%2Ddip
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
With regard to the tax benefits from optimizing TQM’s [Trans Québec & Maritimes Inc.] financial leverage, TransCanada acknowledged that at least part of its benefit from offshore financing refers to the structure called double dip, where an entity can legally deduct interest in two jurisdictions, in this case interest paid in Canada and interest paid in the U.S. 1, record 1, English, - double%20dip
Record number: 1, Textual support number: 2 CONT
The double-dip is that within that same corporate entity, on the chart headed up “Double-dip Structure,” the same originating point of $20 million lends the money into Canada, and that would create an interest expense in Canada of $20 million; and if the year before it had had $20 million of taxable income, it would now have no taxable income. 2, record 1, English, - double%20dip
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- cumul d'utilisations
1, record 1, French, cumul%20d%27utilisations
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Concernant les avantages fiscaux tirés de l’optimisation de l’effet de levier de la dette de TQM [Trans Québec & Maritimes Inc.], TransCanada a reconnu qu’au moins une partie de l’avantage qu’elle tire de son financement extra-territorial vient de la structure dite de cumul d’utilisations, où une entité peut légalement déduire les intérêts dans deux pays, en l’occurrence les intérêts payés au Canada et les intérêts payés aux États-Unis. 1, record 1, French, - cumul%20d%27utilisations
Record 1, Spanish
Record 1, Textual support, Spanish
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