TERMIUM Plus®

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

JOUR EVALUATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-08-31

English

Subject field(s)
  • Taxation
  • Stock Exchange
  • Investment
DEF

The date specified in Federal income tax legislation at which values for securities (December 22, 1971) and other assets (December 31, 1971) were determined on the introduction of capital gains tax.

Key term(s)
  • day of valuation

French

Domaine(s)
  • Fiscalité
  • Bourse
  • Investissements et placements
DEF

Jour établi par la législation fiscale fédérale (le 22 décembre 1971 pour les actions et les obligations de sociétés ouvertes, et le 31 décembre 1971 pour les autres biens) à compter duquel les gains ou les pertes en capital accumulés sur les biens acquis avant le 31 décembre 1971 deviennent assujettis à l'impôt.

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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