Translation of "nil rate " (English → French) :

rate of nil

nil despatch | nil mail

goalless draw | nil-nil draw

nil mail [ nil despatch ]

Closely Related Corporations and Canadians Partnerships - Election or Revocation of the Election to Treat Certain Taxable Supplies as having been made for Nil Consideration [ Supplemental: Election or Revocation of the Election to Deem Certain Taxable Supplies Between Closely Related Corporations to have been made for Nil Consideration ]

cross-rate futures | cross-rate future | cross-rate futures contract | cross-rate currency futures contract | cross-rate currency future contract | cross-rate currency futures | cross-rate currency future | currency cross-rate futures contract | currency cross-rate future contract | currency cross-rate futures | currency cross-rate future

one-nil defeat

rating agency | credit agency | credit-reference agency (3) | rating organization (4) | rating service (5) | credit rating agency (6) [ CRA ]

Furthermore, in the latter case the rules on the nil rate band applicable to subsequent transfers differ and may result globally in a higher taxation.

c) subject to paragraph (d), the beneficial Canadian ownership of a class of formal equity that comprises discretionary interests in a trust shall be equal to the lowest Canadian ownership rate of any of the beneficiaries whose discretionary interests constitute that class determined as if the words “rounded to the nearest whole number” in section 16 read “rounded to the nearest 10th of a percentage point” and, for greater certainty, subject to paragraph (f), if such beneficiaries include a person that has or may have a Canadian ownership rate of nil, whether or not the identity of that person can be ascertained, the beneficial Canadian ...[+++]ownership of the class shall be deemed to be nil;

(6) Where an applicant for a certificate or a person to whom a certificate has been issued fails to provide the Minister, on demand, with any prescribed form, information, documentation or certification relevant to the determination of the Canadian ownership rate of an investor, that Canadian ownership rate shall, for the purposes of the application or any certificate issued pursuant thereto, be deemed to be nil.

I believe the rate in the United States is 0.25%, which is virtually nil.