TERMIUM Plus®

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

DECLARATION HEIRS [1 record]

Record 1 2001-01-17

English

Subject field(s)
  • Law of Succession (civil law)
  • Taxation Law

French

Domaine(s)
  • Droit successoral (droit civil)
  • Droit fiscal
CONT

[...] la démarche primordiale de l'héritier qui veut acquérir plénitude de ses droits consiste à obtenir, pour tous et chacun des biens à lui transmis, le certificat prévu à l'article 45 [Loi sur les droits successoraux]. Pour y arriver, il devra envoyer au ministre du Revenu une déclaration appelée communément déclaration de valeur [...]

Spanish

Campo(s) temático(s)
  • Derecho hereditario (derecho civil)
  • Derecho fiscal
DEF

Resolución judicial en la que se determinan los herederos del fallecido, cuando éste no los ha designado expresamente en testamento u otro acto de última voluntad.

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