TERMIUM Plus®

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

gift of residual interest [1 record]

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Alphabetical list of terms

Record 1 2014-10-24

English

Subject field(s)
  • Organizations and Associations (Admin.)
  • Commercial and Other Bodies (Law)
  • Financial and Budgetary Management
CONT

A gift of residual interest allows you to donate an asset now (your home, work of art, vacation property) and enjoy the use of it for the rest of your life. An immediate tax receipt is issued for the present value of the donated asset.

French

Domaine(s)
  • Organismes et associations (Admin.)
  • Organismes commerciaux ou non (Droit)
  • Gestion budgétaire et financière
OBS

Ce type de don différé est pratiqué lorsqu'une somme d'argent ou une propriété est inscrite dans un acte de fiducie ou un testament comme un don de charité. Sa particularité est d'assurer à une personne désignée un revenu pour la vie ou pour un nombre d'années déterminé au préalable.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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