TERMIUM Plus®

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ESTATE FREEZING [1 record]

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Record 1 1998-08-28

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Méthode de planification fiscale qui permet à un contribuable d'aménager l'organisation de son patrimoine de façon telle que la plus-value ultérieure de certains biens s'accumule en faveur d'autres personnes, en général ses enfants, tout en conservant la valeur actuelle des biens.

Spanish

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