TERMIUM Plus®

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

IMMEUBLE PLACEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-09-02

English

Subject field(s)
  • Investment
  • Taxation
  • Financial Accounting
DEF

A piece of real estate that is owned for the purposes of financial gain, either through appreciation in value or through income from the property.

OBS

Source: Income Tax Regulations, S. 2405(3).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
  • Comptabilité générale
DEF

Bien immobilier (terrain ou bâtiment) que l'on détient pour en tirer des loyers ou pour réaliser de plus-values ou les deux, et non pas pour s'en servir dans la production de biens ou la prestation de services ou à des fins administratives, ni pour les vendre dans le cours normal des affaires.

OBS

bien de placement. Source : Règlements de l'impôt sur le revenu, art. 2405(3).

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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