TERMIUM Plus®

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

DIVIDENDE PORTEFEUILLE [2 records]

Record 1 1995-05-18

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
  • Investment
CONT

In the case of portfolio dividend income received by a private corporation, an additional tax (Part IV) is levied on what would otherwise be a tax-free intercorporate dividend.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Investissements et placements
CONT

Dans le cas d'un dividende de portefeuille reçu par une société privée, un impôt supplémentaire (l'impôt de la partie IV) est prélevé sur ce qui constituerait par ailleurs un dividende entre sociétés libre d'impôt.

Spanish

Save record 1

Record 2 1987-09-10

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 2

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