Translation of "Société de placement à risque " (French → English) :

Venture Enterprise Investment Company [ VEIC | Venture Interprise Investment Corporation ]

mutual fund corporation

Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust

investment company [ asset management company | asset manager | closed-end investment company | fund manager | investment firm | investment fund | investment trust | mutual fund | OEIC | open-ended investment company | open-ended investment trust | pooled fund | unit trust | investment trusts(UNBIS) ]

venture capital investment fund

labour-sponsored venture capital corporation | LSVCC | labour-sponsored venture capital company

venture capital funds | VC funds | VCF | venture funds | venture capital fund | VC fund | venture fund | venture mutual fund

private company exercising placement activities

venture capital [ business angel | risk capital | venture capital fund ]

Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as meaning that investment companies such as the companies at issue in the main proceedings, in which capital is pooled by several investors who bear the risk connected with the management of the assets assembled in those companies with a ...[+++]view to purchasing, owning, managing and selling immovable property in order to derive a profit therefrom which will be distributed to all unit-holders in the form of a dividend, those unit-holders benefiting also from an increase in the value of their holding, may be regarded as ‘special investment funds’ within the meaning of that provision, provided that the Member State concerned has made those companies subject to specific State supervision.

(3) For the purposes of subsections 110.6(8) and (9) of the Act, a prescribed share does not include a share of the capital stock issued by a mutual fund corporation (other than an investment corporation) the value of which can reasonably be considered to be, directly or indirectly, derived primarily from investments made by the mutual fund corporation in one or more corporations (in this subsection referred to as an “investee corporation”) connected with it (within the meaning of subsection 186(4) of the Act on the assumption that the references in that subsection to “payer corporation” and “particular corporation” were read as referenc ...[+++]es to “investee corporation” and “mutual fund corporation”, respectively).

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.