TERMIUM Plus®

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

DIVIDENDE MAJORE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-15

English

Subject field(s)
  • Taxation
  • Investment
OBS

Source: Income Tax Act, S. 110.1(5).

PHR

Gross-up amount dividend.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

Le chiffre obtenu à la suite de l'accroissement procentuel du dividende servi par une société à un particulier en vue de déterminer le montant que ce dernier devra inclure dans le calcul de son revenu imposable. [...] porte le nom de dividende majoré. En France, cette majoration est également au montant de l'avoir fiscal.

OBS

Source : Loi de l'impôt sur le revenu, art. 110.1(5).

Spanish

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