TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NON-QUALIFYING REAL PROPERTY [1 record]
Record 1 - internal organization data 2007-09-26
Record 1, English
Record 1, Subject field(s)
- Real Estate
- Taxation
Record 1, Main entry term, English
- non-qualifying real property
1, record 1, English, non%2Dqualifying%20real%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Generally, non-qualifying real property is real property that you or your partnership disposed of after February 1992 and before 1996. It also generally includes the following property you or your partnership disposed of after February 1992 and before 1996, if its fair market value is derived principally (more than 50%) from real property: a share of a capital stock of a corporation; an interest in a partnership; an interest in a trust; or an interest or an option in any property described above. 1, record 1, English, - non%2Dqualifying%20real%20property
Record number: 1, Textual support number: 1 OBS
Income Tax Act, 8 sections 108(1)f.1 and 110.6(21). 1, record 1, English, - non%2Dqualifying%20real%20property
Record 1, French
Record 1, Domaine(s)
- Immobilier
- Fiscalité
Record 1, Main entry term, French
- immeuble non admissible
1, record 1, French, immeuble%20non%20admissible
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un immeuble non admissible est généralement un bien immeuble que votre société de personnes ou vous-même avez cédé après février 1992 et avant 1996. De plus, nous considérons les biens immeubles non admissibles s'ils ont été ainsi cédés et si plus de 50 % de leur juste valeur marchande provient d'un bien immeuble : une action du capital-actions d'une société; une participation dans une société de personnes; une participation dans une fiducie; une participation ou une option à l'égard d'un bien décrit ci-dessus. 1, record 1, French, - immeuble%20non%20admissible
Record number: 1, Textual support number: 1 OBS
Loi de l'impôt sur le revenu, articles 108(1)f.1 et 110.6(21). 1, record 1, French, - immeuble%20non%20admissible
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: