TERMIUM Plus®

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

ACTION GAGNEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-09-02

English

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

... a share, issued by a corporation, that flows through to the subscriber the income tax benefits of the expenditures funded by its subscription price.

OBS

Although, by itself, a flow-through share is no different from any other share issued by a corporation, it is not purchased - it is earned by incurring exploration expenses. That is why the term "earned shares" is often used to describe such shares.

OBS

flow-through share: term used in the context of the Strategic and Operating Review of the federal government of Canada.

Key term(s)
  • flow-through stock
  • earned share

French

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

Action qui permet de faire passer, d'une société à ses actionnaires de la catégorie visée, des déductions et dégrèvements fiscaux qui ne sont normalement accordés qu'à la société.

CONT

Les actions accréditives permettent à une compagnie émettrice engagée dans l'exploration minière ou pétrolière, de transférer au détenteur desdites actions ses frais d'exploration encourus. Ce dernier peut ensuite déduire les frais en question de ses propres revenus.

OBS

Les porteurs d'actions accréditives émises par des sociétés d'exploration et des sociétés minières canadiennes sont réputés financer les dépenses d'exploration et de mise en valeur de la société et, de ce fait, acquièrent le droit de déduire fiscalement ces dépenses.

OBS

action accréditive : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.

Key term(s)
  • action gagnée

Spanish

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