TERMIUM Plus®

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

FOREIGN POLICY POOL [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2015-10-29

English

Subject field(s)
  • Taxation
  • Foreign Trade
CONT

... for the purposes of paragraph (a.2), one or more risks insured by a foreign affiliate of a taxpayer that, if this Act were read without reference to this paragraph, would not be specified Canadian risks (in this paragraph referred to as the "foreign policy pool") are deemed to be specified Canadian risks ...

French

Domaine(s)
  • Fiscalité
  • Commerce extérieur
CONT

[…] pour l’application de l’alinéa a.2), un ou plusieurs risques (appelés «groupe de polices étrangères» au présent alinéa) qui sont assurés par une société étrangère affiliée d’un contribuable et qui, en l’absence du présent alinéa, ne seraient pas des risques canadiens déterminés sont réputés être des risques canadiens déterminés […]

Spanish

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