TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SYNTHETIC EQUITY [7 records]
Record 1 - internal organization data 2017-02-15
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- synthetic equity 1, record 1, English, synthetic%20equity
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
synthetic equity : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - synthetic%20equity
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- action synthétique
1, record 1, French, action%20synth%C3%A9tique
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
action synthétique : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - action%20synth%C3%A9tique
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-10-29
Record 2, English
Record 2, Subject field(s)
- Investment
- Taxation
Record 2, Main entry term, English
- specified synthetic equity arrangement
1, record 2, English, specified%20synthetic%20equity%20arrangement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
"specified synthetic equity arrangement", in respect of a share owned by a person or partnership, means one or more agreements or other arrangements that(a) have the effect of providing to a person or partnership all or any portion of the risk of loss or opportunity for gain or profit in respect of the share, and(b) can reasonably be considered to have been entered into in connection with a synthetic equity arrangement, in respect of the share, or in connection with another specified synthetic equity arrangement, in respect of the share;... 1, record 2, English, - specified%20synthetic%20equity%20arrangement
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Fiscalité
Record 2, Main entry term, French
- arrangement de capitaux propres synthétiques déterminé
1, record 2, French, arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques%20d%C3%A9termin%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[…] «arrangement de capitaux propres synthétiques déterminé» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un ou plusieurs accords ou autres arrangements qui, à la fois : a) accordent à la personne ou société de personnes, en totalité ou en presque totalité, les possibilités de subir des pertes ou de réaliser des gains ou des bénéfices relativement à l’action; b) peuvent raisonnablement être considérés comme étant conclus en rapport avec un arrangement relatif à l’action qui est un arrangement de capitaux propres synthétiques ou un autre arrangement de capitaux propres synthétiques déterminé. 1, record 2, French, - arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques%20d%C3%A9termin%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-10-29
Record 3, English
Record 3, Subject field(s)
- Taxation
- Investment
Record 3, Main entry term, English
- synthetic equity arrangement
1, record 3, English, synthetic%20equity%20arrangement
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Investissements et placements
Record 3, Main entry term, French
- arrangement de capitaux propres synthétiques
1, record 3, French, arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2015-10-29
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- erode
1, record 4, English, erode
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Synthetic equity arrangements entered into with certain investors that do not pay any Canadian income tax on the dividend-equivalent payments received – namely, tax-exempt Canadian entities and non-resident persons(collectively, "tax-indifferent investors") – have the potential to significantly erode the Canadian tax base. 1, record 4, English, - erode
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- éroder
1, record 4, French, %C3%A9roder
correct
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Les arrangements de capitaux propres synthétiques qui sont conclus avec certains investisseurs qui ne paient pas d’impôt canadien sur le revenu sur les paiements de dividende par équivalence – à savoir les entités canadiennes exonérées d’impôt et les personnes non-résidentes (collectivement, les «investisseurs indifférents d’un point de vue fiscal») – sont susceptibles d’éroder considérablement l’assiette fiscale canadienne. 1, record 4, French, - %C3%A9roder
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2015-10-29
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- tax-indifferent investor
1, record 5, English, tax%2Dindifferent%20investor
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
... "tax-indifferent investor" means(a) a person exempt from tax under section 149,(b) a non-resident person, other than a person to which amounts paid or credited under a synthetic equity arrangement or a specified synthetic equity arrangement may reasonably be attributed to the business carried on by the person in Canada through a permanent establishment(as defined by regulation) in Canada,(c) a trust resident in Canada(other than a specified mutual fund trust) if any of the interests as a beneficiary under the trust is not a fixed interest(as defined in subsection 251. 2(1)) in the trust(in this definition referred to as a "discretionary trust"),... 1, record 5, English, - tax%2Dindifferent%20investor
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- investisseur indifférent relativement à l’impôt
1, record 5, French, investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
[…] «investisseur indifférent relativement à l'impôt» s’entend d’une personne, société de personnes ou fiducie qui est, selon le cas : a) une personne qui, par l’effet de l’article 149, est exonérée de l’impôt; b) une personne non-résidente, sauf une personne à l’égard de laquelle une somme payée ou portée à son crédit dans le cadre d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques déterminé peut raisonnablement être attribuée à l’entreprise qu’elle exploite au Canada par l’entremise d’un établissement stable, au sens du règlement, au Canada; c) une fiducie résidant au Canada (sauf une fiducie de fonds commun de placement déterminée) si une participation à titre de bénéficiaire de la fiducie n’est pas une participation fixe, au sens du paragraphe 251.2(1), dans la fiducie (appelée «fiducie discrétionnaire» à la présente définition); [...] 1, record 5, French, - investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2015-10-29
Record 6, English
Record 6, Subject field(s)
- Taxation
- Investment
Record 6, Main entry term, English
- synthetic equity arrangement chain
1, record 6, English, synthetic%20equity%20arrangement%20chain
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
... "synthetic equity arrangement chain", in respect of a share owned by a person or partnership, means a synthetic equity arrangement — or a synthetic equity arrangement in combination with one or more specified synthetic equity arrangements — where(a) no party to the synthetic equity arrangement or a specified synthetic equity arrangement, if any, is a non-resident person or a partnership other than a Canadian partnership, and(b) each other party to these agreements or arrangements is affiliated with the person or partnership;... 1, record 6, English, - synthetic%20equity%20arrangement%20chain
Record 6, French
Record 6, Domaine(s)
- Fiscalité
- Investissements et placements
Record 6, Main entry term, French
- chaîne d'arrangements de capitaux propres synthétiques
1, record 6, French, cha%C3%AEne%20d%27arrangements%20de%20capitaux%20propres%20synth%C3%A9tiques
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
[…] «chaîne d’arrangements de capitaux propres synthétiques» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques combiné avec un ou plusieurs arrangements de capitaux propres synthétiques déterminés dans le cadre duquel, à la fois : a) aucune partie à l’arrangement de capitaux propres synthétiques ou à l’arrangement de capitaux propres synthétiques déterminé, le cas échéant, est une personne non-résidente ou une société de personnes qui n’est pas une société de personnes canadienne; b) chaque autre partie à ces accords ou arrangements est affiliée à la personne ou société de personnes. 1, record 6, French, - cha%C3%AEne%20d%27arrangements%20de%20capitaux%20propres%20synth%C3%A9tiques
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2015-06-11
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- dividend-equivalent payment 1, record 7, English, dividend%2Dequivalent%20payment
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
A taxpayer that enters into a synthetic equity arrangement in respect of a share is generally required to transfer the economic benefit of any dividends received through "dividend-equivalent payments" to the counterparty. 1, record 7, English, - dividend%2Dequivalent%20payment
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- paiement de dividende par équivalence
1, record 7, French, paiement%20de%20dividende%20par%20%C3%A9quivalence
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
En règle générale, un contribuable qui conclut un arrangement de capitaux propres synthétiques relativement à une action est tenu de transférer à la contrepartie l’avantage économique tiré de tout dividende reçu par l’intermédiaire de «paiements de dividende par équivalence». 1, record 7, French, - paiement%20de%20dividende%20par%20%C3%A9quivalence
Record 7, Spanish
Record 7, Textual support, Spanish
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