TERMIUM Plus®

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

first purchaser [2 records]

Record 1 2013-04-15

English

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

In the law of descent, this term signifies the ancestor who first acquired (in any other manner than by inheritance) the estate which still remains in his family or descendants. (Black's, 5th ed., 1979, p. 1111)

French

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

Acception technique. Dans son acception courante, «first purchaser» peut se rendre en français par «premier acquéreur» ou «premier acheteur».

OBS

premier acquéreur par acte volontaire; premier acquéreur : 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 1

Record 2 1991-11-20

English

Subject field(s)
  • Investment
  • Taxation
OBS

of shares.

OBS

Source: Income Tax Act, S. 127.2(10).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 127.2(10).

Spanish

Save record 2

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