TERMIUM Plus®

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

REVENU ETRANGER ENTREPRISE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1986-04-30

English

Subject field(s)
  • Taxation
CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad (business foreign income) or at home (non-business foreign income).

French

Domaine(s)
  • Fiscalité

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: