TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACTION PRIVILEGIEE IMPOSITION REPORTEE [1 record]
Record 1 - internal organization data 2020-11-18
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
- Taxation
Record 1, Main entry term, English
- tax-deferred preferred share
1, record 1, English, tax%2Ddeferred%20preferred%20share
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax-deferred preferred stock 2, record 1, English, tax%2Ddeferred%20preferred%20stock
correct, see observation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Certain preferred and common shares pay tax-deferred dividends which receive special tax treatment. However, this special treatment terminated December 31, 1978, except for certain tax-deferred preferred shares. 3, record 1, English, - tax%2Ddeferred%20preferred%20share
Record number: 1, Textual support number: 1 OBS
The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym. 4, record 1, English, - tax%2Ddeferred%20preferred%20share
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- action privilégiée à impôt différé
1, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20imp%C3%B4t%20diff%C3%A9r%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- action privilégiée à imposition reportée 2, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20imposition%20report%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Certaines actions privilégiées et ordinaires paient des dividendes à imposition reportée qui jouissent d'un régime fiscal particulier. Toutefois, ce régime fiscal particulier a cessé le 1er décembre 1978 sauf dans le cas de certaines actions privilégiées à imposition reportée. 2, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20imp%C3%B4t%20diff%C3%A9r%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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