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CRA Controlled Subject Vocabulary (CRACSV)

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corporations
Francais
société
Used For
companies
Broader Term
businesses
Narrower Term
Canadian corporations
flow-through entities
foreign affiliates
mutual fund corporations
non-resident corporations
permanent establishment
private corporations
professional corporations
public corporations
small business corporations
subsidiaries
Related Term
general index of financial information
incorporation
large corporations tax
mergers
reorganization
rollover
shareholders
start-up costs
stock options
Scope Note
A corporation is an entity created by law having a legal personality and existence separate and distinct from the personality and existence of those who caused its creation or those who own it. http://www.cra-arc.gc.ca/E/pub/tp/it343r/it343r-e.html  


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Date modified:
2006-12-15
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