TERMIUM Plus®

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

beneficial owner [3 records]

Record 1 2021-12-06

English

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

A corporate shareholder who has the power to buy or sell the shares, but who is not registered on the corporation's books as the owner.

CONT

The beneficial owner of shares (or other assets) is the real owner. For example, an investor may own shares which are registered in the name of a broker, trustee or bank to facilitate transfer or to preserve anonymity, but the investor would be the beneficial owner.

PHR

Beneficial owner of shares.

French

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

Personne ayant la propriété effective des actions dans une société.

CONT

Propriétaire réel d'actions (ou d'autres biens), dans le cas, par exemple, où les titres sont immatriculés au nom d'un courtier, d'un fiduciaire ou d'une banque afin d'en faciliter le transfert ou de garder l'anonymat.

OBS

Le terme «personne ayant la propriété effective» est employé dans la nouvelle version de la Loi de l'impôt sur le revenu, entrée en vigueur le 1er mars 1994.

PHR

Propriétaire bénéficiaire des actions; véritable propriétaire des actions.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
  • Sistema tributario
DEF

Persona que está detrás de cada entidad, ya sea una persona humana u otra persona jurídica, sea esta nacional o extranjera.

Save record 1

Record 2 2012-10-09

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
DEF

A person entitled for his own benefit and not, e.g. as trustee. (Megarry and Wade, p. cxii)

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

propriétaire bénéficiaire; titulaire bénéficiaire : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2012-10-09

English

Subject field(s)
  • Property Law (common law)
DEF

One recognized in equity as the owner of something because use and title belong to that person, even though legal title may belong to someone else.

French

Domaine(s)
  • Droit des biens et de la propriété (common law)

Spanish

Campo(s) temático(s)
  • Derecho de propiedad (common law)
Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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